Faceless assessment structures centralize virtual notices and assign assessment, verification, technical and review functions to specialized units. Faceless assessment creates a centralized National Faceless Assessment Center to manage virtual notices, receive assessees' responses and route materials to designated units. Regional Centres exercise faceless jurisdiction within cadre regions. Assessment Units identify and analyze issues material to liability or refund; Verification Units perform enquiries, cross verification and evidential examination; Technical Units provide specialist legal, accounting, forensic, IT and valuation support; Review Units check completeness of evidence and incorporation of relevant facts and law. Authorities of specified ranks and supporting staff may be assigned to these units by the Board.