Faceless assessment procedure governs electronic authentication, delivery of notices, and video-conference hearings under the income tax framework. Faceless assessment under section 144B(6) requires electronic authentication of records by the NFAC and the relevant units, while the assessee may authenticate by digital signature, electronic verification code, or registered portal login. Notices, orders and other communications are delivered through the assessee's registered account, email address, authorised representative email address, or mobile app, with real-time alert, and responses to notices or questionnaires must be filed through the registered account.