Rectification of penalty orders under faceless penalty scheme ensures rectification via notice, response, and draft-to-final order procedure. Rectification under the Faceless Penalty Scheme permits the assessee or specified authorities to apply for correction of apparent mistakes; the National Faceless Penalty Centre assigns applications to a penalty unit via automated allocation, issues show-cause notices allowing responses or extensions, and the penalty unit prepares a draft order to rectify or reject the application with reasons, after which the Centre passes a final order and communicates it to the assessee and relevant tax authorities for consequential action under the Act.