Regarding partnership firm salary

Vish (Business) (60 Points)

12 July 2017  

Parntership Professional Firm Gross Profit is 5 Lac Rupees. In this firm Partner can take salary of 270000 + 120000 = 390000 Rupees. Two partner in firm. So 195000 each. Three different question considering above example

How to transfer this salary into personal account ?

Can we transfer entire amount at the year end in partner's bank account ?

Partner is withdrawing some amount periodically i.e. 30000 every months for three months. so those amount can be consider as salary ? and remaining balance amount can be transferred at year end i.e 195000-90000= 105000 ?