Section 42(4) in Telangana Value Added Tax Act, 2005
(4)Records required to be maintained under subsection (1) shall be retained for a period of six years after the end of the year to which they relate or where the assessment is subject matter of appeal or revision under sections 31, 32, 33, 34 or 35 the records shall be retained for a period of six years after the assessment has become final.
