TaxTMI 
TaxTMI 
Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963
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....er, 1960. 2. Definitions:- In these rules, unless the context otherwise requires, (a) an 'accountant member' means an accountant member of the Tribunal; (b) a 'judicial member' means ajudicial member of the Tribunal; (c) a 'member' means a member of the Tribunal but except for the purposes of rules 3 (3), 3 (4), 8, [12 and 13 does not include the President; Senior Vice- President and Vice-President]^1'; (d) the 'President' means the President of the Tribunal; (dd)^2 'Vice-President' means Vice-President of the Tribunal; (f) the 'Tribunal' means the Appellate Tribunal constituted under section 252 of the Income Tax Act, 1961 (43 of 1961). 3. Qualifications for Recruitment:- (1)^3 A person shall not be qualified for appointment as a judicial member unless:- (i) he has for at least ten years held a judicial office in the territory of India; or (ii) ^4[he has been a member of the Indian Legal Service and has held a post in grade II of the Service or any equivalent or higher post for at least three years; or] (iii) he has been an advocate for at least ten years; Explanation.- For the purposes of t....
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....so doing, exempt any person from the operation of this rule. 4. Method of Recruitment:- (1) There shall be a Selection Board consisting of:- (i) a nominee of the Minister of Law; (ii) the Secretary to the Govt. of India, Ministry of Law (Department of Legal Affairs); (iii) the President ^8[or the Senior Vice-President] of the Tribunal, and (iv) such other person, if any, not exceeding two, as the Minister of Law may appoint. (2) The nominee of the Minister of Law and Justice shall be the Chairman of the Selection Board. (3) The Selection Board shall recommend persons for appointment as members from amongst the persons on the list of candidates prepared by the Ministry of Law after inviting applications therefor by advertisement or on the recommendations of the appropriate authorities. (4) The Central Govt. shall after taking into consideration the recommendations of the Selection Board make a list of persons selected for appointment as member; 4A^9 Procedure of selection:- The Selection Board shall evolve its own procedure: Provided that where the suitability of the candidate is judged from his or her viva voce, each membe....
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....n equivalent authority. 6. Probation:- (1) Every person appointed as member shall be on probation for a period of two years. (2) The Central Govt. may in the case of any person extend or reduce the period of his probation. (3) At any time during the period of probation and without any reasons being assigned, such person may be discharged from service as a member. 7^11 Selection Committee to select President, etc.:- The Selection Committee consisting of a sitting Supreme Court Judge, to be nominated by the Chief Justice of India, the President and the Secretary, Ministry of Law and Justice (Department of Legal Affairs), based on merit, shall recommend persons for appointment as President, Senior Vice-President and Vice-Presidents. 8. Classification: A member shall be a member of the General Central Service, Class I (Now Group A), Gazetted unless he is a member of any other Central Govt. Civil Service. 9. Pay and Allowances^12 (1) (a) the President shall be in the Apex Scale of Rs. 80,000/- per month (fixed); (b) the Senior Vice President shall be in the Apex Scale of Rs. 80,000/- per month (fixed); (c) the Vice-President shall be in the Higher Adm....
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....l be entitled to Contributory Provident Fund benefits in accordance with the Contributory Provident Fund Rules (India), 1962. Provided that:- (i) A member appointed in a substantive capacity prior to the commencement of this rule and serving as a member at such commencement and a member appointed in a substantive capacity after the commencement of this rule but before the commencement of rule 4 may, if he was a subscriber to the Contributory Provident Fund at the time of his appointment in a substantive capacity, elect, within three months from the date of publication of these rules in the Official Gazette, for pensionary benefits; and (ii) A member appointed in a substantive capacity after the commencement of rule 4 may elect for pensionary benefits within three months of his appointment in a substantive capacity. (3) A member shall communicate his election under Clause (i) or (ii) to the proviso to sub-rule (2), to the Accounts Officer concerned with a copy to the Secretary, Ministry of Law, Department of Legal Affairs, within the period specified therefor, and if no communication is received in the office of the Accounts Officer concerned within that period, the memb....
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..../61-ITAT) Sd/- (G.A. Shah) Joint Secretary & Legal Adviser Note.- The Principal rules were notified vide G.S.R. No. 1265 dated 19.7.63 and subsequently amended vide.- 1. G.S.R. 1864 dated the 16th December, 1965 2. G.S.R. 4 dated the 26th December, 1972 3. G.S.R. 576 dated the 23rd May, 1981 4. G.S.R. 905 dated the 16th September, 1981 5. G.S.R. 214 dated the 12th January, 1984 6. G.S.R. 765 dated the 24th May, 1984 7. G.S.R. 36 dated the 29th November, 1985 8. G.S.R. 1265 dated the 6th February, 1986 9. G.S.R. 1003(E) dated the 4th August, 1986 10. G.S.R. 1338(E) dated the 29th December, 1986 11. G.S.R. 912(E) dated the 8th September, 1988 12. G.S.R. 454(E) dated the 24th June, 1999 13. G.S.R. 786(E) dated the 26th November, 1999 14. G.S.R. 926(E) dated the 5th December, 2003 15. G.S.R. 283(E) dated the 26th April, 2004 16. G.S.R. 742(E) dated the 23rd December, 2005 17. G.S.R. 753(E) dated the 29th December, 2005 18. G.S.R. 576 dated the 20th June, 1981 19. G.S.R. 389(E) dated the 3rd June, 2009 20. G.S.R. 176 (E) 10th March, 2014 *********** Notes 1 Substituted vide GSR No.753 (E....
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....mporary members:- (1) Notwithstanding anything contained in these rules, the Central Government may, in consultation with the President of the Tribunal, appoint as many temporary judicial members and temporary accountant members as it may thinks fit under sub-section (1) section 252 of the Income-tax Act, 1961 (43 of 1961) (2). The appointment of the temporary judicial and temporary accountant members may be made on deputation or on such terms and conditions as may be specified in the contract of employment for a period not exceeding two years which may be extended for a further period not exceeding one year: Provided that no person shall be appointed as temporary judicial and temporary accountant member unless he is qualified to be appointed as judicial member or accountant member under sub-sections 2 or (2 A) of section 252 of Income-tax Act, 1961. Provided further that a person- (a) who has retired as a judicial member or Accountant Member of tribunal; or (b) who has retired and held a post carrying a scale of pay of Rs. 14,300-400-18,300/- or higher scale of pay under the Central Government or a State Government Company as defined in section 617 of the Companies Act, 1....