Bulk filing of returns enables prioritized processing with refunds routed via employer or direct ECS bank credit.

The scheme provides for prioritized processing of bulk-filed salaried employees' returns with individual intimations issued only for demands or refunds. Refunds are either prepared for delivery through the employer where the employee has consented, or transferred directly to the employee's bank account via Electronic Clearing Service; a consolidated processing statement listing each return's result and refund mode is sent by the designated Assessing Officer to the employer. Employers must submit a control chart matching the order of enclosed returns, and employees must sign consent or enclose an ECS mandate to determine refund routing.

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