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    <title>What happens if the explanation is not found satisfactory?</title>
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    <description>If an explanation to an e-Verification query is unsatisfactory, the taxpayer is notified that the explanation does not explain the mismatch and is advised to update the return of income if eligible; failure to update within the due time may lead to risk-assessment initiated proceedings such as Assessment or Re-assessment, potentially resulting in tax demand and penalties.</description>
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