https://www.taxtmi.com/acts?id=51906 Section 361 empowers the Central Government to constitute an Appellate Tribunal of Judicial and Accountant Members and to determine member numbers. It prescribes that service conditions of the President, Vice President and Members follow designated transitional governance regimes based on appointment timing. The President must be a sitting or retired High Court Judge with requisite High Court service or one of the Tribunal's Vice Presidents; one or more Vice Presidents may be appointed from members and may exercise presidential powers delegated in writing. en-us Thu, 14 Aug 2025 18:06:11 +0530 Fri, 05 Sep 2025 16:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51906 Section 361 empowers the Central Government to constitute an Appellate Tribunal of Judicial and Accountant Members and to determine member numbers. It prescribes that service conditions of the President, Vice President and Members follow designated transitional governance regimes based on appointment timing. The President must be a sitting or retired High Court Judge with requisite High Court service or one of the Tribunal's Vice Presidents; one or more Vice Presidents may be appointed from members and may exercise presidential powers delegated in writing. Act-Rules Income Tax Thu, 14 Aug 2025 18:06:11 +0530 https://www.taxtmi.com/acts?id=51906