Faceless inquiry enables notices, assessment inquiries, audit directions and valuations through automated allocation. The Scheme provides that issuance of notices under section 142(1), inquiries before assessment under section 142(2), directions for audit under section 142(2A), and valuation of assets by a Valuation Officer under section 142A shall be conducted in a faceless manner through automated allocation, using technological tools including artificial intelligence and machine learning, and aligns these processes with the faceless assessment framework in the Act.