Sūtra 7·3·16
वर्षस्य अभविष्यति
varṣasya abhaviṣyati
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After a numeral, the first vowel of varṣa gets the Vṛiddhi, before a Taddhita affix having an indicatory ñ, ṇ or k, when the affix does not refer to a Future time.
Padapāṭha varṣasya abhaviṣyatiवर्षस्य अभविष्यति