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    <title>Power to relax</title>
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    <description>Rule 15 empowers the Central Government to relax any provision of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 for any class or category of persons by order, provided reasons for the relaxation are recorded in writing.</description>
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      <description>Rule 15 empowers the Central Government to relax any provision of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 for any class or category of persons by order, provided reasons for the relaxation are recorded in writing.</description>
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