Faceless Assessment: NeAC income-tax authorities authorised to exercise Assessing Officer powers for specified territories, persons and cases. The notification directs that the Income-tax Authorities of the National e-Assessment Centre (NeAC), headquartered in Delhi and listed in the Schedule, shall exercise the powers and functions of Assessing Officer concurrently to facilitate Faceless Assessment proceedings in respect of territorial areas, persons or classes of persons, and cases or classes of cases as set out in Schedule-1 to Notification No. 50 of 2014; the direction takes effect from 13th August, 2020.