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<h1>Faceless Tax Assessment Streamlined Under Section 144B with Specialized Centers for Efficient Income Tax Evaluation Nationwide</h1> Faceless assessment under Section 144B involves a structured setup of various centers and units for income tax evaluations without physical interaction. The National Faceless Assessment Center (NFAC) manages proceedings nationwide, issuing notices and handling responses. Regional Faceless Assessment Centers (RFACs) facilitate assessments within specific regions. The Assessment Unit (AU) determines tax liabilities, while the Verification Unit (VU) conducts inquiries and examinations. The Technical Unit (TU) provides specialized support in legal, accounting, and other areas. The Review Unit (RU) ensures comprehensive review of assessment proposals. These units are empowered by designated tax authorities to perform their respective functions.