Return scrutiny enables tax authorities to seek explanations and pursue corrective action or tax determination if unsatisfactory. Proper officers may scrutinize returns and related particulars to verify correctness, notify registered persons of discrepancies, and seek explanations. If the explanation is acceptable, no further action is taken; if no satisfactory explanation is furnished within the prescribed period or the registrant fails to correct accepted discrepancies in the following return, the officer may initiate further compliance or enforcement actions, including assessment or determination of tax and other dues.