https://www.taxtmi.com/acts?id=51906 Section 361 establishes an Appellate Tribunal comprising Judicial and Accountant Members to exercise statutory appellate powers and functions. The President may be appointed from an eligible sitting or retired High Court Judge or a Vice-President, while Vice-Presidents may exercise delegated presidential powers through written orders. For appointments after commencement of the Tribunals Reforms Act, 2026, qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility are governed by that framework. en-us Thu, 14 Aug 2025 18:06:11 +0530 Wed, 26 Aug 2026 11:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51906 Section 361 establishes an Appellate Tribunal comprising Judicial and Accountant Members to exercise statutory appellate powers and functions. The President may be appointed from an eligible sitting or retired High Court Judge or a Vice-President, while Vice-Presidents may exercise delegated presidential powers through written orders. For appointments after commencement of the Tribunals Reforms Act, 2026, qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility are governed by that framework. Act-Rules Income Tax Thu, 14 Aug 2025 18:06:11 +0530 https://www.taxtmi.com/acts?id=51906