Tribunal benches determine composition and transfer rules for company rehabilitation, restructuring, and winding up proceedings. Benches constituted by the President, including at least one Judicial and one Technical Member, exercise the Tribunal's powers; Members authorised may sit as single Member Benches for specified case classes, subject to transfer to multi Member Benches where necessary. Special Benches of three or more Members are required for rehabilitation, restructuring or winding up and must include a Judicial Member, a Technical Member and an additional specialised Member, though winding up may be conducted subsequently by a single Member. Differences among Members are decided by majority or, if equally divided, referred for rehearing; a Principal Bench at New Delhi and Central Government notification determine Bench numbers and transfers, with written reasons required for transfers.