Income-tax Appellate Tribunal temporary members may be appointed on contract with fixed pay and removable anytime. Central Government may appoint temporary judicial and accountant members in consultation with the President of the Tribunal on deputation or contract for up to two years, extendable by one year, subject to statutory qualifications. Retirees from specified pay scales or public bodies may serve only on contract if qualified. Temporary members receive fixed pay of Rs. 22,400 per month, other service conditions match regular members, pensions are deductible from pay, and temporary members may be discharged at any time without reasons.