IT return of commission agent of agriculture products (potato and onion)

Yes Sir it would be audit And You can try this app for more financial queries I got my query resolved from them at only Rs 500(App Name-GoFinx Financial Services)On playstore.

Depends upon the authority over the goods sold or its billing pattern. If you are pure commission agent, your turnover will be just the commission received, As such file ITR 3 without tax audit,

Sir how should we file IT return , procedures and business code

Before replying further, needs to verify your business module.

As said earlier, if you are just commission agent, and goods are directly delivered to client by the principal. you can file ITR 3 with normal assessment (without audit report), as sec. 44AD will not apply in your case. For commission agents.. code 09005   is used.

Thank you sir 🙏🙏, sir whether we to declare gross receipts ie 1.5crore as turnover/gross receipts and than deduct expenses from Gross receipts or directly we have to take 2%as commission on Gross receipts and than deduct expenses ? 

As said earlier, your turnover will be just the commission received from your principal, i.e. 2% of total collections made for your principal.

Thank you sir thanks allot