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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:
(a) Proceed to conduct audit under Section 49 of
the Act;
(b) 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
(c) Undertake procedures of inspection, search and
seizure under Section 60 of the Act; or
(d) Initiate proceeding for determination of tax
under Section 51 of the Act.