Scrutiny of returns: officer may seek explanations and initiate assessment or enforcement if discrepancies remain unresolved. The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek an explanation; acceptance of the ... Summary
Scrutiny of returns: officer may seek explanations and initiate assessment or enforcement if discrepancies remain unresolved.
The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek an explanation; acceptance of the explanation halts further action, but failure to provide a satisfactory explanation within thirty days or to correct accepted discrepancies permits the officer to initiate administrative or enforcement measures or proceed to determine tax and other dues by formal assessment.
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