definition of firm includes LLP Sec 2(23)(i).
Further limit for remuneration for working partners has also been changed to
"(a) on the first Rs.3,00,000 of the Rs.1,50,000 or at the rate of 90 per
cent. of
book-profit or in case of a loss the book-profit, whichever is more;
(b) on the balance of the book-profit at the rate of 60 per cent.".