What action may be taken by the proper officer in case no satisfactory explanation is sought after the discrepancies are bought to the notice of the registered person

In case, after accepting the discrepancies, no satisfactory explanation is furnished within a period of thirty days or such further period as may be permitted, proper officer may:
(a) Initiate Audit of accounts by the tax authorities under Section 65; or
(b) Initiate special audit under Section 66; or
(c) Initiate inspection, search and seizure under Section 67; or
(d) proceed to determine the tax and other dues under Section 73 or Section 74.

(ICAI FAQ PUBLICATIONS 06-09-2017 SCRUTINY OF RETURNS: FAQ NO. 14)

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