Faceless Appeal Scheme: regional faceless appeal centres empowered to conduct appeal proceedings under income tax appellate provisions. The Board directs specified Income-tax authorities to serve as Regional Faceless Appeal Centres to implement the Faceless Appeal Scheme, empowering those listed units to exercise powers and perform functions to facilitate faceless appeal proceedings in respect of appeals under the appellate provisions of the Income-tax Act, covering territorial areas, persons or classes of persons, incomes or classes of incomes, and classes of cases, for appeals pending or instituted on or after the Scheme's commencement.