How to show income in itr-2 ?

Hii Friends,

One of my client is having income from Commission (194-H) totaling to Rs. 193000/- and this sum is appearing in 26-AS.

Now, at the time of filing of the return, he has instructed me to file ITR-2 for Assessment Year 2019-20 after deducting expenses related with earning of this brokerage income to the tune of Rs. 75000/-.

Now, my question is where to show this income and expenses in ITR-2 ? whether I can directly put Net Figure (i.e. 193000-75000) or Put Gross Income 193000 and show Rs. 75000/- expenses separately ?

Kindly, guide.

T & R

K P Bhanushali