Scrutiny of returns enables tax authorities to verify filings, seek explanations, and initiate assessment or recovery proceedings.

The proper officer may scrutinize returns and related particulars to verify correctness, inform the registrant of discrepancies and seek explanations; acceptable explanations end further action, while unsatisfactory or absent explanations within thirty days, or failure to correct accepted discrepancies in the subsequent return, permit the officer to initiate enforcement or assessment measures or to determine tax and other dues under the Act.

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