Commission

Hi My client gets income by way of commission for acting as a cash depositing agent( Collects Cash from various Individuals and remits it to an e-commerce operator say Food Panda/ Swiggy ). There is no agreement between the two but just a certificate that my client is authorized to act as an agent from them. . Now do I show the commission income for which TDS has been made under 194H as IFOS or PGBP income??