Interest on Capital and Current Account Interest Taxation Reg

I am an individual and I am a Partner in Partnership Firms I have received interest on Capital and Current Account Amount from the Firms.The Said interest income to be added in Income from business or Profession or income from Other Sources.Kindly Clarify.Share of profit also received from the Firm is exempt in which section.Shall I claim these deduction in new tax regime.If I had business income for the coming assessment year i e 2022-2023(31-03-2022) may I withdraw the new tax regime in next financial year i e 31-03-2023.Kindly Clarify this also.