partners remuneration

no not allowed amended by FA 2017

partners remuneration was not allowed it means that amount was taxable at hands of partners and firm

for a partnership firm it is assumed that all deductions had been given to a firm including interest and remuneration.therefore only percent you showed as income of turnover will be your income from PGBP.
since it is given that all deductions have been given to the firm the remuneration paid to partner is fully taxable in the hands of partners.

k, thank you but one doubt was this ammendment was implemented from this year onwards?

it's already implemented from FY 2016-17

Sorry for the Different view of the Query...

If the Partnership Firm opt presumptive scheme (u/s 44ad) then no way for claim Remuneration and Interest as per the FA 2017 applicable from 1st April 2017...

If Firm Opt 44ad then will be show the Profit 8% or Above. After the Profit amount shared to Partners Capital account. The amount not taxable in the hands of Partners. It's already taxed amount...

it means firm will pay tax on profit and partners no need to pay tax on remuneration

Yes... No need to pay Tax on Transferred Amount. It's not remuneration....