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<h1>Individuals Can Handle Tax Return Queries Electronically, No In-Person Appearance Needed Under Centralised Processing of Returns Scheme, 2011.</h1> Under the Centralised Processing of Returns Scheme, 2011, individuals are not required to appear in person or through an authorized representative at the Centre for any proceedings. Compliance with queries or clarifications from the Centre can be achieved through written or electronic communication in the specified format. The Centre is authorized to request clarifications, evidence, or documents necessary for processing returns, which must be submitted electronically.