Faceless Assessment Scheme establishes an electronic framework for conducting income-tax assessments under sub-section (3A) of section 143. The Central Government, exercising powers under sub-section (3A) of section 143 of the Income-tax Act, 1961, notifies the Faceless Assessment Scheme, 2019 to create an electronic framework for conducting income-tax assessments; the Scheme is titled Faceless Assessment Scheme, 2019 (formerly E-assessment) and comes into force on publication in the Official Gazette, with a recorded substitution of the short title by a subsequent notification.