Section 252A - Qualifications, terms and conditions of service of President, Vice-President and Member. - Income-tax Act, 1961

1 [ Qualifications, terms and conditions of service of President, Vice-President and Member. 252A. Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President and other Members of the Appellate Tribunal appointed after the commencement of 2 [ the Tribunal Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act ] : Provided that the President, Vice-President and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.] ************ Notes- 1. Inserted vide THE FINANCE ACT, 2017 2. Substituted vide THE TRIBUNALS REFORMS ACT, 2021 dated 13-08-2021 w.e.f. 04-04-2021 before it was read as Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act