Itr

Dear friends

a person has recovery agency  which work for bank.

i.e.  his income is 5% commission on which amount he recoverd for bank

for example if he recover 100000 the his commission is 5000 on which bank deduct tds

i want to know that total recover is  6500000 and commission is rs 325000 on which tds of rs 32500 is deducted by bank

my main question is that for gross receipt , which amount is taken as his gross receipt : commission amout or the total amount which he collected for bank .

because if collection amount is taken as gross receipt he is liable for tax audit

please help me on this