Section 38(4) in The Delhi Value Added Tax Act, 2004
(4)Where the Commissioner has issued a notice to the person under section 58 of this Act advising him that an audit, investigation or inquiry into his business affairs will be undertaken, [or sought additional information under section 59 of this Act,] [Inserted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] the amount shall be carried forward to the next tax period as a tax credit in that period.
