Tax laibility of sales incentive

Dear all,

i need clarification on tax laibility of incentive received by the sales team on acheiving the target.

since  incentive is variable and not fixed and it is linked to perfomance of sales person.

is their any provision in the income tax where above commission will be treated at fees professional service or commission on sales and same can be showed as professiona service ( TDS section 194J ) or Sec 194H

please clarify

with warm regards,

Hareesha G.H