Remuneration to partner

Hello ,

shall I include the TA,phone allowance and other allowances in the remuneration payable to partner along with basic pay or
shall I show them as expense in pl
pls share your thoughts!!

thank u.

p.s - bonus and commission are included in the remuneration

but for professional tax calculation I need to sort this out.
(if I include those allowances in remuneration itll cross 15k as per Ap govt slabs)