Service conditions for tribunal members now governed by section 184; new appointees subject to Finance Act rules. Qualifications, appointment, term of office, salaries and allowances, resignation, removal and other terms and conditions of service of the President, Vice President and Members of the Appellate Tribunal appointed after commencement of Part XIV of Chapter VI of the Finance Act, 2017 shall be governed by the provisions of section 184 of that Act, while those appointed before that commencement shall continue to be governed by the pre existing Act and rules as if section 184 had not come into force.