Scrutiny of returns: officer may seek explanations for discrepancies and, if unresolved, initiate assessment or recovery actions.

The proper officer may scrutinize a registered person's return and related particulars to verify correctness, inform the person of discrepancies and seek an explanation. If the explanation is acceptable, no further action follows; if no satisfactory explanation is given within the prescribed or extended period, or if acknowledged discrepancies are not corrected in the subsequent return, the proper officer may initiate appropriate assessment or enforcement actions or determine tax and other dues under the statute.

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