Return scrutiny: officer may seek explanations for discrepancies and proceed to assessment or enforcement if unsatisfactory.

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 follows. If no satisfactory explanation is given within thirty days (or any extended period) or accepted discrepancies are not corrected in the subsequent return, the officer may initiate appropriate enforcement action or determine tax and other dues under the assessment provisions.

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