Maintenance of books accounts in case of online product selling

Commission agents can not file Income Tax Return under section 44AD.

How should I maintain BOA

Adopt consignment accounting system. It is an inward consignment to the Con­signee. An inward consignment is the receipt of goods by the Consignee from the Consignor for the purpose of sale on commission basis. Consignee is not the owner of the goods.The relationship between consignor and consignee is that of the principal and the agent. So entire profit or loss belongs to the consignor and consignee receives the commission as his remuneration.

https://www.yourarticlelibrary.com/accounting/consignment-accounts/journal-entries-in-the-books-of-consignee-with-illustrations/50552

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