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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Centralized Processing Centre to centralize electronic and Karnataka paper tax return processing, enhancing data control and refund efficiency.</h1> Establishment of a Centralized Processing Centre (CPC) at Bangalore will centralize processing of all electronically filed returns and Karnataka paper returns, aiming to speed refunds, promote e filing and redeploy staff to compliance work. Departmental officers retain oversight, mismatch resolution and grievance redressal; the vendor will supply software, collect and scan returns, perform data entry and storage. Processing data will reside at the Department's Primary Data Centre, with the Department maintaining control over taxpayer data to ensure privacy and security.

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