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Rule 13A - Appointment of the temporary members [Omitted] - Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963Extract 13A 1 ***. Omitted. ********** 1. Omitted vide G.S.R. No. 389 (E) dated 3 rd June, 2009 . Prior to omission, Rule 13A as inserted vide G.S.R No. 926(E) dated 5 th December, 2003, read as under:- Rule 13 A- Appointment of the temporary 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 ₹ 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, 1956 (1 of 1956) or a corporation or body corporate established under any Central, State or Provincial Act, shall be eligible for appointment as a temporary member only on contract basis if such person is eligible to be appointed as judicial member or accountant member under sub-sections 2 or (2A) of section 252 of the Income-tax Act, 1961 .
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