Is income tax applicable on individual share of profit from Partnership firm or LLP?

1.  Will income tax be levied on individual profit share of a partner of a partnership firm or LLP company?  As profit is already taxed @ 30% on the firm or LLP, so will individual partners again have to pay income tax if the share exceeds the IT exempt limits?

2.  Will this be the same for a Partnership firm & a LLP company or the rules are different for both?

Thanks in advance to all for the response & guidance.