Queries regarding no account case (p & l a/c)- itr 4

Resepected Sir/ Madam,

I am going to file an e-return ITR 4 of a professional. I am confused about "NO ACCOUNT CASE" in Profit & Loss A/c section. I am not understanding which value should be Gross Receipts & Gross profit.

For example income from professional fees Rs. 1,60,000/-, income from House property Rs. 50,000/- and income from other sources Rs. 1,00,000/-. Total expenses Rs. 15,000/-. Please guide me about the Gross Receipts & Gross Profit.

Thanks in advance to all respected member.

Regards,

Abhishek Bag