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    <title>Scrutiny of returns.</title>
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    <description>Proper officers may scrutinize returns and related particulars to verify correctness, inform registered persons of discrepancies and seek explanations. If explanations are accepted no further action is taken; if not satisfactory or not furnished within the prescribed response period, or if accepted discrepancies are not corrected in the return for the relevant period, the officer may initiate appropriate measures including assessment, enforcement and determination of tax and other dues under the relevant statutory provisions.</description>
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      <description>Proper officers may scrutinize returns and related particulars to verify correctness, inform registered persons of discrepancies and seek explanations. If explanations are accepted no further action is taken; if not satisfactory or not furnished within the prescribed response period, or if accepted discrepancies are not corrected in the return for the relevant period, the officer may initiate appropriate measures including assessment, enforcement and determination of tax and other dues under the relevant statutory provisions.</description>
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