Partnership firm

No deduction of remuneration &/or interest after arriving at 6/8% (or more under sec 44AD) as deemed profit of the firm.

The presumptive profit under 44AD shall be minimum 6% / 8% or actual whichever is higher. This calculation is on turnover or Gross receipts .

That means 92% /94% or less shall be allowed as presumptive expenses (which will be inclusive of Remuneration and interest payment to partners).

No seperate Deduction for payment to partners Remuneration and interest.