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of <h1>Definitions Clarify Roles and Terms for Income Tax Appellate Tribunal Members Under 1963 Rules, Section 252 Specified</h1> These rules define key terms related to the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963. An 'accountant member' and a 'judicial member' refer to specific types of members within the Tribunal. The term 'member' generally excludes the President, Senior Vice-President, and Vice-President, except in specified rules. The 'President' and 'Vice-President' refer to their respective roles within the Tribunal. The 'Tribunal' is the Appellate Tribunal established under section 252 of the Income Tax Act, 1961. These definitions ensure clarity in the application of the rules governing the Tribunal's operations.
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