Applicability of tax audit U/S 44AB

Dear Sir,

according to me, as the remuneration received by the partner from partnership firm comes under "Profits and gains of business or profession" of the partner... and for the business, the limit has been prescribed at Rs. 1 crore u/s 44AB.... thus, he is not required to get his accounts audited.. however, as if the same partnership (professional) firm is getting more than Rs. 25 lakhs as turnover, thus, the audit is required for such firm only.. not for his partners...