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In the ITR-3 form, remuneration received by a partner should be shown in the following line: "Partnership Firm" section: - "Profit & Loss Account"
sub-section: - "Remuneration to partners" (Line 23) This line is specifically meant for reporting remuneration or salary received by partners from the partnership firm.
However, if the partner is also a proprietor of another business, then the remuneration received from the partnership firm should be reported in the "Proprietorship"
section: - "Profit & Loss Account" sub-section: - "Remuneration to
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