Section 21(3) in Telangana Value Added Tax Act, 2005
(3)Where the authority prescribed is not satisfied with a return filed by the VAT dealer or TOT dealer or the return appears to be incorrect or incomplete, he shall assess to the best of his judgment within [six years] [Substituted by Act No.26 of 2017.] of due date of the return or within [six years] [Substituted by Act No.26 of 2017.] of the date of filing of the return whichever is later.
