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    <description>Section 417A regulates qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility of the Chairperson and Members of the Appellate Tribunal. These matters are governed by the Tribunals Reforms Act, 2026, notwithstanding inconsistent provisions in the Companies Act, 2013. The provision replaced an earlier regime under the Tribunals Reforms Act, 2021, which retained the prior Companies Act framework for certain pre-existing appointments.</description>
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