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<h1>Faceless assessment ecosystem: centralizes income tax proceedings via National Faceless Assessment Centre and specialized units for streamlined processing.</h1> Faceless Assessments under Section 144B allocate functions across a National Faceless Assessment Centre and specialised operational components: an Assessment Unit to conduct assessments, a Technical Unit for expert appraisal, a Verification Unit for fact and evidence checking, and a Review Unit for supervisory quality oversight, enabling separation of functions within a centralised digital ecosystem.