What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed under section 45 of MGL?

What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed under section 45 of MGL? https://www.taxtmi.com/acts?id=22424 If a taxable person fails to provide a satisfactory explanation within 30 days (extendable by the Proper Officer) or fails to take corrective action after accepting a discrepancy under section 45 of MGL, the Proper Officer may: conduct an audit under Section 49; direct a special audit under Section 50 by a nominated Chartered Accountant or Cost Accountant; undertake inspection, search and seizure under Section 60; or initiate tax determination proceedings under Section 51. en-us Thu, 22 Sep 2016 17:36:00 +0530 Thu, 22 Sep 2016 17:36:00 +0530 TaxTMI RSS Generator What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed under section 45 of MGL? https://www.taxtmi.com/acts?id=22424 If a taxable person fails to provide a satisfactory explanation within 30 days (extendable by the Proper Officer) or fails to take corrective action after accepting a discrepancy under section 45 of MGL, the Proper Officer may: conduct an audit under Section 49; direct a special audit under Section 50 by a nominated Chartered Accountant or Cost Accountant; undertake inspection, search and seizure under Section 60; or initiate tax determination proceedings under Section 51. Act-Rules Bills Thu, 22 Sep 2016 17:36:00 +0530 https://www.taxtmi.com/acts?id=22424