ABOUT TAXABLE OR NOT TAXABLE INCENTIVE RECEIPT

HII, RESPECTED EVERYONE
My client has running petrol pump business and whom have nayara agency, in nayara ledger to receipt i see first is a (HSD/MS) Product linked incentive and second is (HSD/MS) Channel Incentive, so i want to know that, is a revenue receipt or capital receipt and is a taxable receipt or non taxable in income tax,