Faceless assessment: centralised electronic procedure for tax assessments with automated allocation, electronic notices and video hearings.

Amendment to section 144B centralises and systematises faceless assessment through the National Faceless Assessment Centre which assigns cases to assessment units via automated allocation, manages all electronic communications and authentication, facilitates requests to verification, technical and review units, and oversees draft-order, review and finalisation processes; it provides for electronic delivery and video conferencing for hearings, authorises transfer to territorial Assessing Officers where complexity warrants, and empowers the Board and NaFAC leadership to prescribe procedures, unit composition and jurisdiction.

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