Receipts show in it returns

Kollipara Sundaraiah (B.com) (2994 Points)

13 September 2022  
A Doctor professional income cash received from patients Rs:20 lacs in f.y.21-22
cash deposit in bank savings account Rs:12 lacs
cash deposit transaction in another savings bank account rs:10 lacs
question:
assessess professional income show in it returns (rs:20 lacs or rs:22 lacs)