Appointment of Tribunal President: central government designates senior vice president or a vice president; may be officiating or substantive.

Rule 7 provides that the Central Government appoints the President of the Income Tax Appellate Tribunal, identifying eligible appointees such as the Senior Vice President or a Vice President (previously a judicial member) and expressly permitting the appointment to be made in an officiating or substantive capacity; the provision has been amended by subsequent notifications which substituted and omitted earlier formulations.

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