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of <h1>Appointment to Income Tax Appellate Tribunal requires inclusion in list per sub-rule (4) of rule 4 and medical fitness.</h1> No individual shall be appointed as a member of the Income Tax Appellate Tribunal unless they are included in the specified list under sub-rule (4) of rule 4 and have been declared medically fit by a Medical Board constituted by the Central Government. Alternatively, if they have already been declared fit by an equivalent authority, they may be considered for appointment.
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