Income tax applicable in brokerage/ commission

Hi,

If someone is providing consultancy and acting like an agent/broker in a transaction of real estate and procurement of materials for a company; is to possible to charge brokerage fee toward name of the individual (individual bank account) and not a registered company.

What is normal tax payable in both the cases ie.. paid to individual and company.

Please help me out on this or suggest some source where i can find out the same.

Thanks