Reciepts & Payments Via Savings A/c

1. Yes, each bank have their own restrictions of number of transactions for charges. Check it with your bank.

Secondly, bank has to report to ITD (SFT 002), when the aggregate deposits exceed Rs. 10 lakhs.

2. Yes, unless you can justify otherwise.

3. You need to file ITR 3 for the commission income.

Actually only commission received should be your turnover; but it depends how you account it.