Faceless assessment: centralized electronic proceedings require unit-based assessment, verification and review with exclusive electronic communication. Faceless assessment requires that specified assessments be conducted electronically via a designated portal and the assessee's registered account. The Board may designate a National Faceless Assessment Centre and assessment, verification, technical and review units with allocated functions: the Centre assigns cases and handles notices and communications; assessment units make written assessments after hearing and may initiate penalties; verification units conduct enquiries and examinations; technical units provide specialist assistance; review units vet proposed variations. Communications are exclusively electronic except as the Board specifies for verification, and the Centre may transfer or refer cases to the Assessing Officer with Board approval.