Appellate Tribunal constitution and leadership framework governs member appointments, presidential eligibility, and delegated Vice-President functions under income-tax law. The Central Government shall constitute the Appellate Tribunal with Judicial and Accountant Members to perform functions under the Income-tax Act, 2025. ... Summary
Appellate Tribunal constitution and leadership framework governs member appointments, presidential eligibility, and delegated Vice-President functions under income-tax law.
The Central Government shall constitute the Appellate Tribunal with Judicial and Accountant Members to perform functions under the Income-tax Act, 2025. Service-related matters of the President, Vice-President and Members appointed after commencement of the Tribunals Reforms Act, 2026 are governed by that Act. The President may be a qualifying sitting or retired High Court Judge or a Vice-President. Vice-Presidents may be appointed from Tribunal Members and exercise powers delegated in writing by the President.
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