Faceless Assessment procedure automates allocation, notices, verification, review, and finalisation of income tax determinations through NFAC. Faceless Assessment establishes an automated electronic workflow: NFAC allocates cases to Assessing Units which issue notices and request information through NFAC; AUs may seek Verification Unit or Technical Unit inquiries through NFAC; after considering taxpayer responses the AU prepares an income-or-loss determination, serves notices for proposed variations or show-cause through NFAC, drafts an order for Review Unit scrutiny, and after RU review finalises the Draft Order for issuance of the Final Assessment Order and any penalty or demand notices via NFAC.