During acetylation one ‘H’ atom (at mass = 1 amu) of the OH group is replaced by an acetyl group (CH3CO – molar mass = 43 amu)
—OH + (CH3CO)2O → —O—COCH3 + CH3COOH
In other words acetylation of each OH group increases the molecular mass by 43 – 1 = 42 amu. Now that the molecular mass of the compound C4H10O3 = 106 amu, while that of the acetylated product is 190 amu.
Therefore the number of ‘OH’ groups present in the compound is \(\frac{190 - 106}{42}\) = 2.