Scrutiny of returns may prompt officer-initiated compliance action or tax determination if discrepancies are not satisfactorily addressed.

The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek explanations; if explanations are satisfactory, no further action is taken. If explanations are unsatisfactory, not furnished within the permitted period, or accepted discrepancies are not corrected in the subsequent return, the proper officer may initiate compliance or enforcement actions or proceed to determine tax and other dues under the assessment framework.

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