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        <h1>Income Tax Appellate Tribunal structure unchanged in new Bill despite updated criminal law references</h1> The Income Tax Appellate Tribunal's procedural framework remains substantially unchanged between the Income Tax Bill 2025's Clause 364 and the current Income-tax Act 1961's Section 255. Both provisions maintain the dual-member bench structure with judicial and accountant members, single-member disposal for cases under fifty lakh rupees, special benches for complex matters, and procedural autonomy. The primary difference lies in updated cross-references to new criminal statutes - the Bharatiya Nyaya Sanhita 2023 and Bharatiya Nagarik Suraksha Sanhita 2023 - replacing references to the Indian Penal Code and Criminal Procedure Code. The new provision omits explicit e-governance provisions found in the current act, potentially signaling a return to inherent tribunal autonomy for procedural matters.

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