Control Accounts of Income and Expenses

How to create Control Accounts of Income and Expenses?

You cannot. Control accounts are for balance sheet accounts only.

If the number of sub-accounts is not great you can set up a Group under income & expenses.

If we create sub-accounts of Income and Expenses in chart of accounts and we do not want to show these sub-accounts balances in Summary or Profit /Loss statement. Only total balance of Main/Control Account should appear in Summary/Profit & Loss account. Please advise.

I already did advise. You cannot do this. But tracking codes might accomplish whatever you are trying to do. See