Faceless penalty administration: assessment centres designated to perform penalty functions until dedicated penalty units established. Existing NeAC/ReACs/AUs/RUs established under the Faceless Assessment Scheme, 2019 are directed to act as the National Faceless Penalty Centre, Regional Faceless Penalty Centres, Penalty Units and Penalty Review Units respectively until dedicated penalty centres and units are set up; income-tax officers in those bodies shall perform the corresponding penalty functions, and the order is effective immediately.