Section 190(16) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(16)An assessment or re-assessment under this section shall not be madeafter the following time limits,-(i)Five years after filing the tax return under this section;(ii)Five years after the evidence of facts, sufficient in the opinion of theChief Commissioner or the authorized officer to justify making of the re-assessment, comes to its knowledge, whichever is later.
