SEO Sai Gr. Hosp.
196527 Points
Joined July 2016
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'