Faceless assessment scheme removes direct AO assessee interface to enhance transparency and enable team based, technology driven scrutiny. A statutory scheme establishes a faceless assessment framework removing direct interaction between Assessing Officer and assessee, while promoting efficiency, transparency and accountability through resource optimisation, functional specialisation and team-based assessments with dynamic jurisdiction. The Central Government may notify modifications or exclusions to assessment provisions to implement the scheme and must lay notifications before both Houses of Parliament; the scheme's applicability is expressly limited by a temporal exclusion for assessments falling on or after a specified future date.