Faceless revision enables team-based, interface-free reconsideration of income-tax orders, with notification-based adaptations and parliamentary laying. Sections 264A and 264B empower the Central Government to notify faceless schemes for revision and giving effect to specified income-tax orders, aiming to enhance efficiency, transparency and accountability by eliminating direct interface, optimising resource use, and implementing team-based, dynamically jurisdictional revision. The Government may, by notification, exempt or modify application of Act provisions to implement the schemes, and must lay such notifications before both Houses of Parliament promptly.