Income-tax Appellate Tribunal members recruitment and service rules specify staggered commencement dates under Article 309 authority. Rules prescribe recruitment and conditions of service for Income-tax Appellate Tribunal members under the proviso to Article 309, titled the Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963. The notification establishes staggered commencement: Rule 4 immediate, Rule 3 deemed effective 1 April 1962, and the remaining rules deemed effective 1 September 1960.