Faceless Assessment powers assigned to Regional e Assessment Centres to exercise Assessing Officer functions and enable remote assessments. Direction under section 120 designates specified Regional e-Assessment Centres and listed Income-tax Authorities in the Schedule to exercise concurrently the powers and functions of Assessing Officers to conduct Faceless Assessment proceedings, with the Schedule enumerating each office by designation and headquarters and Notes recording substitutions or omissions by later notifications; the notification is effective from the date of issue.