Qualifications and service terms of tribunal Presiding Officers and Appellate Tribunal Chairpersons follow Finance Act provisions for post commencement appointments. Inserted transitional provisions make qualifications, appointment, term of office, salaries and allowances, resignation, removal and other terms of service for Tribunal Presiding Officers and Appellate Tribunal Chairpersons appointed after commencement of the Finance Act provision subject to section 184 of the Finance Act, 2017, while those appointed before that commencement remain governed by the existing provisions and rules of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993.