Remuneration & Share of Profit is Business Income... Section 10IE rules applicable for it too?

Just saw this similar question elsewhere...
"Assessee being a partner in partnership firm has income from partnership firm only. Hence, ITR-3 is required to be filed. Now assessee wants to opt for New Tax Regime. Whether 10-IE is required to be filed? Under Income Tax Return the nature of business code is 00001- Share of Income from firm only. However, in Form 10-IE this code is not available? Whether Form-10 IE is applicable to this assessee is or not?"

adding to this query...

and will it change based on Working partner or non working partners?