Appellate Tribunal service conditions are governed by the Tribunals Reforms Act, including selection, appointment, removal, and reappointment eligibility.

Section 417A places qualifications, selection, appointment, salaries and allowances, resignation, removal, service conditions, and reappointment eligibility of the Appellate Tribunal Chairperson and Members under the Tribunals Reforms Act, 2026. The provision operates notwithstanding anything inconsistent in the Companies Act. It replaces an earlier framework under the Tribunals Reforms Act, 2021, which distinguished between later appointments and specified appointments made before commencement of relevant Finance Act, 2017 provisions.

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