Income Tax Appellate Tribunal recruitment requires judicial or accountancy experience, age limits, and marital eligibility. Rule 3 prescribes qualifications for Tribunal members: judicial members require ten years' judicial office or advocacy experience or specified legal service experience, with periods of judicial office, advocacy, tribunal membership or posts requiring special legal knowledge counted towards the qualifying period; accountant members require ten years' practice as a chartered or registered accountant (or a mix) or specified senior income-tax service experience. The rule sets minimum and maximum age limits with defined relaxations and bars persons in polygamous or incompatible marital situations unless exempted by the Central Government.