Centralised processing of returns streamlines e-filing, auto-validates TDS/TCS credits and issues electronic intimations and rectifications. The scheme creates a Centralised Processing Centre to handle electronically filed returns and specified paper returns, mandates electronic acknowledgments (including Form ITR-V when unsigned), sets submission timelines and validity conditions, authorises automatic validation of TDS/TCS and challan credits, generates electronic intimations that operate as notices of demand, restricts personal appearances, requires electronic communication and evidence, provides for electronic rectification and revised returns, and empowers the Director General and Commissioner to specify procedures and condone delays.