tax audit query

Man lo mera ek client hai jiski business income h. Sath me wo share trading krta h both intraday and delivery basis.
Uska yearly intraday 2 3 cr ka ho jata h transaction or ab usko year me 4 5 lakh ka loss hai intraday se. To ye intraday ka loss other source loss me dikha skte h
Ya esa koi compulsory provision h ki aapko intraday share trading loss business loss hi manna pdega ????
Wo 44ad wala client h 8% wala to agr business income li to loss ki wjh se audit or bhi krwani pdegi to btao yr kya hoga isme ???