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of <h1>Section 418A enables Appellate Tribunal Benches with Judicial and Technical Members; locations set by Central Government.</h1> Section 418A, introduced by the Companies (Amendment) Act, 2020, allows the Appellate Tribunal's powers to be exercised by Benches constituted by the Chairperson. Each Bench must include at least one Judicial Member and one Technical Member. These Benches will typically sit in New Delhi or other locations as notified by the Central Government in consultation with the Chairperson. The government can establish additional Benches to hear appeals related to the Competition Act, 2002, and the Insolvency and Bankruptcy Code, 2016, as necessary.
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