Tcs on sale of goods

Jinesh Pamecha (38 Points)

01 April 2021  
sec 206C(1H) states that tcs is required to be collected from the buyer whose aggregate purchases exceeds rs 50 lacs in "ANY" previous year.

Does that mean that even if turnover crossed rs 50 lacs in 2020-21 and not in 2021-22, you will still have to collect tcs on amount received for sale made in 2021-22?