Freelancing income tax

I earn from freelancing in usd and receive them via paypal.

While filing itr under business and profession, what should I add in “income”

Does it include some expenses as well or cash deposits?

In short, how should business income be calculated and what should be deducted as we do some expenses as well to outsource some parts, and invest in some softwares so should they be deducted?

Please clarify