Section 10(2A) in The Income- Tax Act, 1995
(2A) 2 in the case of a person being a partner of a firm which is separately assessed as such, his share in the total income of the firm. Explanation.- For the purposes of this clause, the share of a partner in the total income of a firm separately assessed as such shall, notwithstanding anything contained in any other law, be an amount which bears to the total income of the firm the same proportion as the amount of his share in the profits of the firm in accordance with the partnership deed bears to such profits;]
