This issue has been decided by Hon'ble Madras High Court In Anand Kumar [TS-690-HC-2020(MAD)]Mr. A. Anand Kumar (Assessee) is an individual, who had received remuneration and interest from partnership firms during subject AY 2012-13.
source https://www.caclubindia.com/articles/interesting-issues-in-presumptive-taxation-scheme-part-vii-46133.asp
source https://www.caclubindia.com/articles/interesting-issues-in-presumptive-taxation-scheme-part-vii-46133.asp
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