Penalty proceedings for non-compliance: faceless scheme enables recommendation, show cause, draft order and NEC penalty levy. A unit may recommend initiation of penalty proceedings for non-compliance to the central e-assessment centre, which shall serve a show cause notice and forward any response to the recommending unit. The recommending unit must either prepare a draft penalty order or drop the penalty with recorded reasons. The central e-assessment centre shall levy the penalty as per the draft order, serve a copy with the demand notice, and transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction for further action under the Act.