TCS - Section 206C - Insertion of Section 1H

IS IT APPLICABLE IF GOODS ARE EXPORTED

in the section it states that tcs to be collected on consideration received above 50 lakhs from a single buyer.

My Question is :

is it necessary that the seller should have made sales of 50 lakhs to that buyer in previous year or consideration received of the sales made in the year preceding to the previous year should also be considered?