MAT on Partnership firms operating from SEZ

Hi,


I hope somebody can answer my queries:

1. In the latest budget, MAT has been applied to units operating from SEZ. What about partnership firms (involved in Information Technology) operating from SEZ? Will they have to pay MAT?

MAT is applicable on companies operating in SEZ, not on partnetship firm operating in SEZ

2. DTC will come into effect next year. Will partnership firms(involved in Information Technology) operating from SEZ have to pay MAT once DTC comes into effect?

NO there is no such provision yet 
Thanks.

Harry S.