commssion income

If main source of income....... under PGBP.......... but for side income it can be under IFOS

if salary is 800000 and commission is 200000

Depends on what type of commission is it and how frequently do you earn such income. even ifvyou are salaried but if you also provide real estate broking services, commission would fall under pgbp. However if it is one time commission i.e. on recurring activity it shall fall under ifos. And if it is sales commission or such other commission received from employer, it shall be included in income from salary. if the commission is on account of being an insurance agent, it shall form part of pgbp

if IFOS Then any deduction allow

i.e. non* recurring