Faceless assessment procedure governs electronic allocation, notices, review, and draft orders in income-tax reassessment. Faceless assessment, reassessment or recomputation is to be conducted through the National Faceless Assessment Centre by automated allocation to assessment, verification, technical and review units, with notices, responses and reports exchanged electronically. The rule provides for show-cause procedures where variations are proposed, preparation of income or loss determination proposals, draft orders and final assessment orders, and a separate pathway for eligible assessees involving service of draft orders and recourse to the Dispute Resolution Panel. It also integrates penalty proceedings, demand notices, refund intimation and transfer of electronic records after completion.