Does partners salary allow as deduction

YES,If a person who opted for presumptive income in relation to such person only deduction under sec 40(b) is not allowed.in the above case such person not opting sec 44AD it means deduction under sec 40(b) is applicable.But Subjected to limits specified under sec 40 (b). i.e, in case of loss(or) profits upto 300000,  150000 (or) 90% of book profit which ever is higher  and profits in excess of 300000,  60% of book profit(note this limit is not for individual partner this is for all the partners} as per ammendment to sec 44AD if you eligible for opting sec 44ad and if you not opting sec 44 ad then you need not have a choice to opt for presumptive income for the next five years succeding the AY in which youn are not opting sec 44AD