Faceless jurisdiction: automated allocation of tax functions enables faceless assessments, appeals, penalties, and electronic dispute resolution. Faceless exercise of powers and performance of functions under the Income-tax Act shall be conducted through automated allocation, applying faceless procedures to assessments, appeals, penalties, electronic information collection and inspection powers, settlement of pending applications, and electronic advance rulings for eligible persons, with automated allocation defined to include algorithmic tools such as artificial intelligence and machine learning to randomise and optimise case allocation.