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<h1>Optional Bulk Filing Scheme Simplifies Income Tax Return Submission for Salaried Employees Under Section 139</h1> The Scheme for Bulk Filing of Returns by Salaried Employees, 2002, is an optional method for salaried individuals to file income tax returns. Eligible employees can submit their returns to their employers, who will use authorized Bulk Return Preparation Software provided by the Income-tax Department to transcribe the data onto computer-readable media. These 'Bulk returns' are then submitted by the employer to the designated Assessing Officer by the due date specified under section 139. This scheme offers an additional mode of filing returns, streamlining the process for both employees and the tax authorities.