Taxation of commission income of insurance agents

A lot of confusion arises when it comes to the income tax filing of insurance agents. An insurance agent, although having aggregate turnover below the audit limits, cannot file his Income Tax Return u/s 44AD, i.e., ITR-4. How does he file his ITR then!

source https://www.caclubindia.com/articles/taxation-of-commission-income-of-insurance-agents-46913.asp