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of <h1>Section 185 Finance Act 2017: Tribunal Mergers Affect Roles, Compensation, and Case Transfers</h1> Section 185 of the Finance Act, 2017 outlines transitional provisions for the merger of certain tribunals and authorities. Individuals holding positions such as Chairperson or Member of specified tribunals and authorities before the appointed day will cease their roles and may claim compensation up to three months' pay. Employees on deputation will revert to their original departments, while regular employees will transition to corresponding entities with retained benefits unless they opt out within a year. Pending cases will transfer to new entities, and financial assets and liabilities will vest in the Central Government or corresponding authorities.
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