I thinks this sample belong to the Coniferophyta group.
I found it from Rhaetian - Lias sediments of central of Iran.( Shemshak Fm.). In this field area, It associated with Elatocladus conferta, E. zamioides and podozamites lanceolatus.
dimension 7*12 .
I drawn a text-fig from it, maybe could be help.