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<h1>Faceless assessments and reassessments conducted through designated national centre and electronic portal with prescribed procedure and limited local transfers</h1> Section requires that assessments, reassessments or recomputations for cases specified by the Board be conducted facelessly under prescribed procedure. The Board may establish a National Faceless Assessment Centre and assessment, verification, technical and review units (staffed by designated income-tax authorities) with defined functions: centralized assignment, analysis, verification, technical assistance, review, and making written assessment orders including penalties and determinations of tax or refund. Communications and proceedings are electronic via a designated portal and registered account, save limited verification exceptions. The Centre may transfer or refer cases to the local assessing officer where the prescribed conditions are met.