Scrutiny of returns: officer may require explanations and proceed to assessment or enforcement if discrepancies remain unaddressed. The proper officer may scrutinize returns and related particulars to verify correctness, inform the registered person of discrepancies and seek ... Summary
Scrutiny of returns: officer may require explanations and proceed to assessment or enforcement if discrepancies remain unaddressed.
The proper officer may scrutinize returns and related particulars to verify correctness, inform the registered person of discrepancies and seek explanations; an accepted explanation ends proceedings, but failure to provide a satisfactory explanation within thirty days or to correct accepted discrepancies permits the proper officer to initiate enforcement measures or determine tax and other dues under the statutory assessment and recovery provisions.
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