Faceless Penalty Centres centralize penalty proceedings and require routing of all communications through a national hub. The Scheme mandates a centralized structure for faceless penalty proceedings led by a National Faceless Penalty Centre with designated penalty units to draft penalty orders-identifying issues, seeking information, affording hearing, and analysing materials-and penalty review units to check that draft orders address relevant evidence, factual and legal points, applicable precedents, and arithmetic correctness. All communications among units, assessees, other persons, income-tax authorities, and the National Faceless Assessment Centre are to be routed through the National Faceless Penalty Centre.