Dear Maria, as u r doin sales on commission basis, also as described by u , minimum 10k p.m. u earn, thus it shud be treated as business receipt and therefore if gross commission in financial year exceeds Rs.120000 then u ll have to file ur ITR 3 with tax on it if payable + profit & loss a/c balance sheet also or else if less than 120000 then u can file under no account case also if the total receipts are just less like 40k or 50k then u can show it under income from other sources and file accordingly. if problem occurs do let me know😊