Remuneration & interest to partner

• A) Interest payable to partners shall not exceed 12% per annum.
• B) Remuneration payable to partners shall not exceed the following limit:
•           On first Rs. 3 Lakhs of book profit or in case of loss - Rs. 1,50,000 or 90% of book profit, whichever is more;
•           On the balance of the book profit - 60% of book profit.

thanku very much sir..

Your are Most Welcome Dear....

we are having such customers comes under partnership firm and their turnover is very small(not more than 20-25 lack), so ad pet section 44AD. from current year the interest and remuneration paid to partners is not allowable in the hands of firm. 
so in a such cases. whether the said books of account get to be audited or not.