Can a Partner take lower remuneration from firm than prescribed rate (by Income Tax) ?

Can a Partner take lower remuneration from firm than prescribed rate (by Income Tax) ?

For example, a Partner take remuneration at the rate of 30% on first 3 lakh of Book Profit of the firm. But on rest balance of book profit, the partner receive remuneration at the rate of 10% instead of 60% rate prescribed by Income Tax Department. Is it allowable ?