IT returns of partners

You should not file the partner's individual return before the firm's figures are finalized. Because the partnership firm is subject to a tax audit, the filing due date for both the firm and its partners is extended to October 31 of the assessment year. Wait for the firm's accounts to be audited, obtain the finalized figures for remuneration, interest, and profit share, and then file the partner's individual return using Form ITR-3.