Qualifications and terms of appellate tribunal officers governed by Finance Act provision; incumbents appointed earlier remain under prior Act regime.

Section 15QA provides that qualifications, appointment, term of office, salaries and allowances, resignation, removal and other service terms of the Presiding Officer and Members of the Appellate Tribunal appointed after commencement of the relevant Finance Act provision shall be governed by that Finance Act provision, while those appointed before commencement remain governed by the existing Act and rules as if the Finance Act provision had not come into force.

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