Faceless appeal scheme centralizes electronic disposal of income-tax appeals and supersedes the prior administrative scheme. The Central Government, under authority of the Income-tax Act, promulgates the Faceless Appeal Scheme, 2021, creating a faceless centralized mechanism for disposal of income-tax appeals and expressly superseding the Faceless Appeal Scheme, 2020, except for actions already completed under the prior Scheme; the Scheme is titled and declared to come into force on publication in the Official Gazette.