If you are a salaried individual and made gains or losses from intraday trading in the financial year 2017-18, you must file your return in ITR form 3 for assessment year (AY) 2018-19. Be very careful about which form you actually use for this purpose. While calculating net losses or gains from intraday trading, you can deduct security transaction tax (STT) paid on your transactions. Other expenses incurred solely for trading can also be claimed as a deduction. You need to show only the net income from intraday in your income tax returns. This can either be a loss or a profit. But if you borrow to put margin for intraday trading purposes then the interest paid on the margin money cannot be claimed as a deduction. That is because you are not supposed to legally borrow for indulging in speculative activities.