Qualifications, terms and conditions of service of President, Vice-President and Member.

Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President and other Members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act:

Provided that the President, Vice-President and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 (7 of 2017) had not come into force.]

¹ Subs. by Act 21 of 1998, s. 51, for “Commissioner of Income-tax” (w.e.f. 1-8-1998).

² Subs. by Act 17 of 2013, s. 56, for sub-section (3) (w.e.f. 1-6-2013).

⁴ Ins. by Act 16 of 1972, s. 40 (w.e.f. 1-4-1972).

⁶ Subs. by Act 21 of 1984, s. 24, for “A Vice-President” (w.e.f. 1-4-1984).

3. The words “the Senior Vice-President or” omitted by Act 28 of 2016, s. 94 (w.e.f. 1-6-2016). 5. Sub-section (4A) omitted by Act 28 of 2016, s. 94 (w.e.f. 1-6-2016). Which was inserted by Act 21 of 1984, s. 24 (w.e.f.1-4-1984). 7. The words “Senior Vice-President or a” omitted by Act 28 of 2016, s. 94 (w.e.f. 1-6-2016). 8. Section 252A shall stand inserted by Act 7 of 2017, s. 174.