Assets

Seems correct. The indirect income could be taken as commision income

If it is business asset, then only can be passed in your business books.

AS 10 asset definition is to be satisfy to pass the entry in your business books.

otherwise it is purely personal asset. no need to pass the entry in your business books of accounts

so car is the consideration for commission income. then your entry is 100% correct.

so car is the consideration for commission income. 

Car A/c          Dr.

     To commission income A/c

alternative 1: But the question is Car is fixed asset or not.

if AS 10 conditions satisfies then consider as FIXED ASSET.

Alternative 2: other wise car is treat as personal asset. in that case entry is

Capital A/c    Dr.

      To Car A/c