Faceless inquiry enables notices, enquiries and valuations through a team-based, interface-free electronic scheme to boost transparency. Section 142B authorises the Central Government to notify a faceless scheme for issuance of notices, inquiries before assessment, directions for account audit and valuation by a Valuation Officer to eliminate direct interface, optimise resources through specialisation, and enable team-based issuance and dynamic jurisdiction; the Government may also notify exceptions, modifications or adaptations to other provisions of the Act to implement the scheme, and must lay such notifications before each House of Parliament.