Section 144B faceless assessment involves:
AAO personally
BNaFAC allocating cases to anonymous units
CSurvey-only
DSelf-assessment (per relevant Section)
Answer & Solution
Correct answer: B. NaFAC allocating cases to anonymous units
1. Section 144B (FA 2020): faceless assessment scheme.
2. National Faceless Assessment Centre (NaFAC) allocates via Risk Management to Assessment Units anonymously.
3. Verification and Technical Units support. Personal hearing via VC if requested.
_Source: ICAI BoS CA Final Paper 7, Ch 15 "Assessment Procedure"_
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