The correct answer is: a) Bhubaneswar.
Bhubaneswar is the capital of Odisha, India. It is the largest city in the state and is located in the central part of the state. Bhubaneswar is a major educational and cultural center. It is also a major tourist destination.
The Central Revenue Division of Odisha is one of the 23 Central Revenue Divisions of India. It is headquartered in Bhubaneswar. The Central Revenue Division of Odisha is responsible for collecting taxes in the state of Odisha.
The other options are incorrect because they are not the headquarters of the Central Revenue Division of Odisha. Cuttack is the former capital of Odisha and is the second largest city in the state. Sambalpur is a city in the western part of Odisha. Berhampur is a city in the southern part of Odisha.