Audit of partners' accounts

If the tax audit u/s 44AB is applicable to the partnership firm then the partners of the firm are also liable to tax audit & they are also required to file their returns on or before 30th spet.

as the business of the partnership is being carried on by the partners & there is no distinct identity of the partners form the firm unlike in case of the ltd company wherein the directors are required to file their salary returns on or before 31st july even if the company is liable to tax audit u/s 44AB, hence the partners are also liable to tax audit if the firm is also liable to tax audit.