Expense deduction from commission income.

As such all the expenses incurred to earn the income are deductible. Check TDS liability also.

In this case, when the payments are made on regularly basis, the same may be considered under Salary head.

Agree with above comment

Due to tds he filling itr. as I know their is no column in ITR to mention such expense . so should mention the income in itr after deducting this payment from commission earned and keeping the record of the monthly payments or their is any column to mention this expense???

Post agent kind divert his income to other person. It his liability to pay tax over the total commission income, less any expenditure, which he gets. As he pays some regular amount to his assistant, it can be deducted in proper head, be it salary or commission. or fees; whatever you name it. The same heads are available in ITR under 'Schedule P&L'

Post agent can't divert his income to other person. It his liability to pay tax over the total commission income, less any expenditure, which he gets. As he pays some regular amount to his assistant, it can be deducted in proper head, be it salary or commission. or fees; whatever you name it.

All these heads are available in ITR under 'Schedule P&L'