Section 34(1)(a) in The Delhi Value Added Tax Act, 2004
(a)[ the end of the year comprising of one or more tax periods for which the person furnished a return under section 26 or 28 of this Act; or] [[Substituted by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.