Faceless assessment enables a non interface scheme for tax assessment to improve efficiency, transparency and accountability. Faceless assessment authorises the Central Government to notify a scheme for assessment, reassessment or re computation and for issuance or sanction of notices and related enquiries, aimed at enhancing efficiency, transparency and accountability by eliminating the interface between tax authorities and taxpayers where technologically feasible, optimising resource use through economies of scale and functional specialisation, and instituting team based assessments with dynamic jurisdiction; the Government may notify exceptions, modifications or adaptations of statutory provisions and must lay such notifications before Parliament.