Section 21(4) in Telangana Value Added Tax Act, 2005
(4)The authority prescribed may, based on any information available or on any other basis, conduct a detailed scrutiny of the accounts of any VAT dealer or TOT dealer and where any assessment as a result of such scrutiny becomes necessary, such assessment shall be made within a period of [six years] [Substituted by Act No.26 of 2017.] from the end of the period for which the assessment is to be made.
