How to fill in the INCOME for OTHER Sources

PLEASE REPLY ANY EXPERTS

1. Commission income can be of two types 
i) Where your commission income is your main source and you do that as your profession. Like Insurance commission, commission on the sale of a product, etc. This type of commission is taxed under the head PGBP. 
ii) Another way of commission is earned based on your incidental activity. This is not your main source of income and in other words to say this type of commission in most of the cases will be on a frequent basis. Director awarded a commission on pledging his personal property for procuring a loan for the company. This type of commission will be taxable under the head Income from other sources. 
2. In your case receipt of LIC commission will be considered as Professional receipts and it will be taxable under the head PGBP. 
3. Fill in the gross receipts from the commission and based on the amount of commission expenses will be allowed as deductions. ITR -3 can only be utilized. 
Please correct me if the above solution has an alternative view. 

THANKS TO REPLY SIR