professional fees to partner

Look to the partnership agreement. If the agreement provides that the partners should get interest on the sums advanced by them to the firm apart from the professional fees paid by the patients, there is no legal objection for the same. The Act does not come into play., 

Get the firm and deed duly registered with such terms and conditions reduced in writing without ambiguity.

Dear Sanjay,

You can refer to the case "The Commissioner Of Income-Tax vs M/S Packwell (Karnataka), 25 November 2003" which clearly establishes according to the judgment passed by the Madras High Court that the partners of the firm can only take the remuneration and interests from the partnership firm and cannot take professional fees. Hope this was helpful to you.

Regards,

Aryan Raj

These are two different subjects of partnership and professional fees which cannot be clubbed togather. 

Partners are entitled for share of profit / loss incurred in the operation / functioning of the firm in terms of Memorendum of Association and Articles of Association.

Professional fees of doctor is earned by personal skill / expertise of the individual, which may or may not form part of income of the partnership firm. 

No specific law exist for mutual arrangement qua income earned by partners.

I agree with the view of Dr. Vasishta