E-assessment centres centralise faceless tax assessments with dedicated assessment, verification, technical and review units. The Scheme authorises the Board to set up a National e-assessment Centre and Regional e-assessment Centres, and to constitute assessment, verification, technical and review units with specified functions for faceless assessments. All communications for assessment purposes must be routed through the National e-assessment Centre. The Scheme prescribes the officer grades and other staff who may be appointed to these units and permits the Board to specify each centre's and unit's jurisdiction.