Incometax

dear sir,

        one of the client is a partnership(pharmacy business) firm it has 6 partners.business started on dec 2011 something date.IN IT return ay 2012-13 nill return & ay 2013-14 turnover is 14lacks. my doubt is is the firm opt to go 44ad @ 8% declare. my opinion is correct .pls help me.

                                And one more doubt is if partners interest is mandatory paid.