Income from outside India u/s 44 ADA

One of My Client received amount every month from outside India.  Since, he is resident & received payment  for his profession.  He did designing work for his customer who is in outside india & they paid for the work.

     How do i show this income in ITR 3 u/s 44 ADA.

     Shall i take 50% of the received amount directly or take full payment and should file P&L, & Balance Sheet and reduce 50% as expenses.

     Kindly clarify me.