Return scrutiny enables officers to seek explanations and, if unresolved, initiate assessment or recovery proceedings. The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek explanations; acceptance of the ... Summary
Return scrutiny enables officers to seek explanations and, if unresolved, initiate assessment or recovery proceedings.
The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek explanations; acceptance of the explanation concludes the matter, but failure to provide a satisfactory explanation within the prescribed period or to correct accepted discrepancies permits the proper officer to initiate enforcement measures or to determine tax and other dues under the statute.
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