Central Government forms Appellate Tribunal under Sections 252 and 252A with judicial and accountant members for tax functions.

The Appellate Tribunal, under Sections 252 and 252A, is constituted by the Central Government with judicial and accountant members to perform functions as per the Income Tax Act. Judicial members must have at least ten years of experience in judicial office or legal service, while accountant members need a decade of accountancy practice or equivalent service in the Income-tax Service. The President, a High Court Judge or Vice-President, is appointed by the government, with Vice-Presidents assisting in delegated duties. Qualifications and terms for appointments are governed by the Tribunal Reforms Act, 2021, with certain members adhering to previous regulations.