Faceless assessment and administration introduced, enabling electronic, team based tax proceedings and revised registration and reporting rules. Comprehensive amendments introduce electronic, team based and 'faceless' schemes for assessment, collection, recovery, registration, inquiry, valuation and related tax functions; overhaul charitable registration and approval with prescribed application processes, provisional and five year registrations, document calls and cancellation procedures under Section 12AB; clarify tax treatment and withholding for specified funds and units with attribution rules for non resident unit holders; mandate reporting and donor certificate obligations for institutions and impose penalties for failures; and standardise authentication, service and e proceeding mechanisms including automated allocation and review workflows.