Turnover for the purpose of income tax for disdtributor of

my client is Distributor of idea cellular co and Idea Is also dedudcting TDS on Commission on sale of Recharge vouchers , now my Question is Whether only commission is turnover  or entire recharege sale is turnove of my client for income tax purpose ?

Recharge voucher Of rs 100 , he gets same from idea rs 96 and on differential 4 rs idea is also deducting tds , now my Qustion my Client who is distributor of Idea have turnover of whole Rs 100 or Rs 4 commission only turnover for income tax purpose