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Is 206 C (1H) applicable to new firm, which is proprietorship in year 2020-21 and T.O More than 10 C

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(Querist)
20 December 2021 Last year 2020-21 we are proprietorship and turnover was more than 10 crore. This year we are partnership firm. My question is whether 206 c (1H) is applicable to new firm or not.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
20 December 2021 NO. PARTNERSHIP FIRM SHOULD SATISFY THE CRITERIA.
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muthusundar

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muthusundar (Querist)
21 December 2021 Thank you very much for your immediate reply
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
21 December 2021 Its my pleasure.

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