Remuneration disallowance for partners clarifies unauthorised payments, retrospective authorisations, capped interest and profit-linked limits on partner payments. The amendment disallows deductions for partner payments not authorised by, or not in accordance with, the partnership deed, including remuneration to non-working partners and unauthorised remuneration or interest; allows validation by a deed during the relevant previous year for a specified assessment year; caps deductible interest at eighteen per cent. simple interest for periods after a deed's date; and imposes aggregated remuneration ceilings for working partners computed by reference to book-profit with distinct slabs for professional/notified firms and other firms, with explanations on representative partners, definition of book-profit, and working partner.