Faceless penalty scheme: Centralised electronic penalty proceedings with automated case allocation, electronic service and e proceedings facility. The Scheme creates a centralized electronic mechanism for penalty proceedings under the Income-tax Act by establishing a National Faceless Penalty Centre, Regional Centres, penalty units and penalty review units; mandates exclusive electronic communication, authentication and delivery of notices and orders via registered accounts, email or mobile app with real time alerts; provides for assignment of cases by an automated allocation system to penalty units which draft notices, seek information, and propose imposition or non-imposition; allows review by penalty review units and rectification by the National Faceless Penalty Centre, and prescribes video conferencing for approved personal hearings.