Faceless assessment: electronic e Proceeding assessments under Section 144B permit centralised assessment orders with limited exceptions. Faceless assessment is defined as assessment proceedings conducted electronically through an e Proceeding facility via an assessee's registered account on a designated portal. The statutory scheme centralises issuance of assessment orders by a National Faceless Assessment Centre, with administrative directions clarifying that the Centre issues assessment orders electronically except in specified limited circumstances, including matters assigned to international tax charges.