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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?


If the taxable person does not provide a satisfactory explanation within 30 days of being informed (extendable by the officer concerned) or does not take corrective action within a reasonable period after accepting the discrepancies, the Proper Officer may take recourse to any of the following provisions:

  1. Proceed to conduct audit under Section 49 of the Act;
  2. Direct the conduct of a special audit under Section 50 which is to be conducted by a Chartered Accountant or a Cost Accountant nominated for this purpose by the Commissioner; or
  3. Undertake procedures of inspection, search and seizure under Section 60 of the Act; or
  4. Initiate proceeding for determination of tax under Section 51 of the Act.
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