Faceless assessment enables interface free, team based income tax proceedings with centralized, notified procedural adaptations. Faceless assessment under Section 151A authorises the Central Government to notify a scheme for electronic, interface free assessment, reassessment, re computation and issuance or sanction of notices, aiming to improve efficiency, transparency and accountability through resource optimisation, functional specialisation and team based assessments with dynamic jurisdiction. The Government may notify exceptions or modifications to the Act to give effect to the scheme, and must lay such notifications before Parliament.