Faceless revision of orders enhances transparency by eliminating direct interface and enabling team-based, technology-driven review. Faceless revision of orders authorises the Central Government to notify a scheme to revise relevant tax orders with objectives of eliminating direct interface between tax authorities and taxpayers where technologically feasible, optimising resources through economies of scale and functional specialisation, and instituting team-based revision with dynamic jurisdiction. The Government may, by notification, exempt or modify application of provisions of the Act to implement the scheme, and must lay such notifications before each House of Parliament promptly after issuance.