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    <title>Scrutiny of returns.</title>
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    <description>Scrutiny of returns empowers the proper officer to examine furnished returns and related particulars, inform the registered person of discrepancies and seek explanation; acceptance of a satisfactory explanation ends further action. If no satisfactory explanation is furnished within the prescribed time or accepted discrepancies are not corrected in the subsequent return, the officer may initiate appropriate assessment and recovery actions and proceed to determine tax and other dues.</description>
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      <description>Scrutiny of returns empowers the proper officer to examine furnished returns and related particulars, inform the registered person of discrepancies and seek explanation; acceptance of a satisfactory explanation ends further action. If no satisfactory explanation is furnished within the prescribed time or accepted discrepancies are not corrected in the subsequent return, the officer may initiate appropriate assessment and recovery actions and proceed to determine tax and other dues.</description>
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