44AD in case of Partnership Firm

here M/s Sdps is a PF who has filed his return as per presumptive basis u/s 44AD by showing its Profit as 6% on his Total Turnover ( where whole receipt is through Bank , No cash income) ...here sdps also given a partners Remuniration and has not deducted from the profit (ie, 6% of T/o) my query is whether partner are liable to pay tax on remuniration so recd from the firm under under pgbp or not ??

T/O of Firm 82 Lakh
Profit shown Rs.5.5lakh
Partner Remuniration in this Case Rs. 10lakh


PF paid tax on 5.5lakh of profit
will partner liable to pay tax on Remuniration of Rs.10lakh so recd

pls...its urgent let me know