Dought of accountant about income tax

Mr. X and Mr.Y Starts a Partnership Firm Name of the Firm is Star Partnership Firm

at the end of the year Star Partnership Firm got a profit of Rs.10,00,000/-

now my Question is ,

1) Income Tax Paid on Rs.10,00,000/- at 30% on profit on behalf of firm ???????????

2) or Profit is divided equally by the Partners Rs.5,00,000 to Mr.X & Rs.5,00,000 to Mr.Y 

and Income Tax is Paid on 5,00,000 as per Indusivals Tax Slabs ?????? 

 Please Answer