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<h1>Eligibility Criteria for Income Tax Appellate Tribunal: Judicial and Accountant Members' Qualifications and Age Requirements</h1> The qualifications for recruitment to the Income Tax Appellate Tribunal require that a judicial member must have held a judicial office in India for at least ten years, been a member of the Indian Legal Service in a specified grade for three years, or practiced as an advocate for ten years. An accountant member must have practiced accountancy for ten years or held a high-ranking position in the Indian Income Tax Service for three years. Candidates must be between 35 and 50 years old, with certain age relaxations for government servants and specified categories. Marriage restrictions apply unless exempted by the Central Government.