Income Tax Act, 2025
Section 6: Subs. by s. 51, ibid., for “Grade I” (w.e.f. 11998).
6. Subs. by s. 51, ibid., for “Grade I” (w.e.f. 11998).
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(ii) in computing the period during which a person has been an advocate, there shall be included
any period during which the person has held judicial office or the office of a member of a Tribunal or
any post, under the Union or a State, requiring special knowledge of law after he became an advocate.
(2A) An accountant member shall be a person who has for at least ten years been in the practice of
accountancy as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949), or as a
registered accountant under any law formerly in force or partly as a registered accountant and partly as a
chartered accountant, or who has been a member of the Indian Income-tax Service, Group A and has held
the post of 1[Additional Commissioner of Income-tax] or any equivalent or higher post for at least three
years.]
2[(3) The Central Government shall appoint—
(a) a person who is a sitting or retired Judge of a High Court and who has completed not less than
seven years of service as a Judge in a High Court; or
(b) 3*** one of the Vice-Presidents of the Appellate Tribunal,
to be the President thereof.]
4[(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the
Vice-President or, as the case may be, Vice-Presidents thereof.
5* * * * *
(5) 6[The 7*** Vice-President] shall exercise such of the powers and perform such of the functions of
the President as may be delegated to him by the President by a general or special order in writing.]
8[252A. Qualifications, terms and conditions of service of President, Vice-President and
Member.—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 Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions
of section 184 of that 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 (7 of 2017) had
not come into force.]
in computing the period during which a person has been an advocate, there shall be included
any period during which the person has held judicial office or the office of a member of a Tribunal or
any post, under the Union or a State, requiring special knowledge of law after he became an advocate.
An accountant member shall be a person who has for at least ten years been in the practice of
accountancy as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949), or as a
registered accountant under any law formerly in force or partly as a registered accountant and partly as a
chartered accountant, or who has been a member of the Indian Income-tax Service, Group A and has held
the post of 1[Additional Commissioner of Income-tax] or any equivalent or higher post for at least three
years.]
2[
The Central Government shall appoint—
a person who is a sitting or retired Judge of a High Court and who has completed not less than
seven years of service as a Judge in a High Court; or
3*** one of the Vice-Presidents of the Appellate Tribunal,
to be the President thereof.]
4[
The Central Government may appoint one or more members of the Appellate Tribunal to be the
Vice-President or, as the case may be, Vice-Presidents thereof.
5* * * * *
6[The 7*** Vice-President] shall exercise such of the powers and perform such of the functions of
the President as may be delegated to him by the President by a general or special order in writing.]
8[252A. Qualifications, terms and conditions of service of President, Vice-President and
Member.—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 Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions
of section 184 of that 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 (7 of 2017) had
not come into force.]