Tax relating query

A and B are running a partnership business with a sales turnover of Rs.60.00 lacs. After providing interest on capital and salary to partners amounting to Rs.6.00 lacs, net profit in the books of account is Rs.2.00 lacs, whether return of income shall be filed admitting taxable income of Rs.2.00 lacs? As per recent amendments in the Income tax Act , interest on capital and remuneration to partners are not allowable while filing the return of income u/s 44AD wherein taxable income is deemed at 8% of total sales. Whether the partnership firm shall  file tax audit report in form no. 3CB and 3CD and pay tax as per books of account?