Treatment of professional fee receipt in kind

A retired professional proviedes  free consultancy on regualr basis to stock market investors  who lost heavily in their trading , to help them come out of their debts and to make their trading  run in to profits within a fixed time frame by providing various methods. He never charged anything from any one. He is helping people only as a social work  .But one client wants to pay him in kind by booking  his tickets for travel , buying his  medicines online  etc. . How the professional is supposed to treat this amount under  his IT return, if the annual amount of such payments exceed one lac.