Taxation for Sub Brokers

Hi all! I’m a sub Broker with the famous Brokers including Zerodha. I always look to add more people To achieve that, I pay ₹300 or ₹400 per Account to the person who opens Account with my link.

Now, I need to file taxes. How can I show those expenses?

You pay 300/400 or you get?

In Upstox, if I refer I get ₹600. So, I pay ₹300 to customer and ₹300 I keep for myself.

So, the amount which I paid to the customer, where can I add as an expense?