Scrutiny of returns: discrepancies may trigger assessment action including tax determination, recovery measures and compliance orders. The proper officer may scrutinize returns and related particulars to verify correctness and notify discrepancies, allowing the registered person to explain; acceptable explanations end the matter. If no satisfactory explanation is furnished within the prescribed or extended period, or if admitted discrepancies are not corrected in the subsequent return, the proper officer may initiate enforcement measures or determine tax and other dues through statutory assessment procedures.