Income-tax Appellate Tribunal membership: new ban on contracting a subsequent marriage, with government exemption and relaxation powers. The amendment substitutes a disqualification barring persons who contract a subsequent marriage while a spouse is living from appointment, while permitting the Central Government to exempt individuals if the marriage is permissible under applicable personal law and other grounds exist; it also adds a power for the Central Government to relax any provision of the rules for any class or category of persons for reasons recorded in writing.