Faceless penalty procedure centralises decision-making, redefines penalty units and mandates digital authentication and video hearings. The Scheme centralises faceless penalty functions by redefining penalty unit and penalty review unit as Assessing Officers designated by the Board, removes references to regional centres, and prescribes a procedural flow whereby the penalty unit proposes imposition or non-imposition, the National Faceless Penalty Centre may direct imposition, dropping, or assignment to a penalty review unit, the review unit prepares a report and the originating penalty unit issues the final order or intimation; electronic authentication and exclusive video hearings through the National Faceless Penalty Centre are mandated.