Section 103(2) in The Telangana Panchayat Raj (Conduct of Elections) Rules, 2018
(2)The account of election expenses of Members of Gram Panchayat, Mandal Praja Parishad and Zilla Praja Parishad shall be submitted to the Mandal Parishad Development Officer (MPDO) concerned within forty-five days of the declaration of the result of the election.