Commission recd from transporter business

sunilpali (OPERATION HEAD(TAX AND AUDIT))   (129 Points)

05 January 2012  

my transport business but not a own truck . but

my freight receipt is 60 lacs and

i m paid freight 55 lacs

my commission income 5 lacs and

other misc expenses 3 lcs and

net commission 2 lacs and my net income is not a 8% of gross receipts , pls advice me which section declare my income