Section 361
Section 361: constitution of the Appellate Tribunal
Section 361 is the constitutional provision for the Income Tax Appellate Tribunal under the Income-tax Act, 2025 - the body that hears appeals against orders of the Joint Commissioner (Appeals), Commissioner (Appeals) and various income-tax authorities. It provides for the Central Government to constitute the Tribunal, sets out how service conditions of its Members are governed, and how the President and Vice-President(s) are appointed.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Constitution of the Tribunal
The Central Government shall constitute an Appellate Tribunal consisting of as many Judicial and Accountant Members as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.
Service conditions of Members
Regardless of anything else in the Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and other terms of service of the President, Vice-President and other Members of the Appellate Tribunal are governed as follows:
- For appointments after the commencement of the Tribunals Reforms Act, 2021 - governed by Chapter II of that Act
- For appointments before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 - governed by the Income-tax Act, 1961 and the rules made under it, as if section 184 of the Finance Act, 2017 had not come into force
Appointment of President and Vice-President(s)
The Central Government shall appoint, as President of the Appellate Tribunal, either a sitting or retired Judge of a High Court who has completed not less than seven years of service as a High Court Judge, or one of the Vice-Presidents of the Appellate Tribunal.
The Central Government may appoint one or more Members of the Appellate Tribunal to be its Vice-President or Vice-Presidents.
The Vice-President exercises such powers and performs such functions of the President as the President delegates by a general or special order in writing.
Frequently asked questions
Who can be appointed President of the Appellate Tribunal?
Either a sitting or retired High Court Judge with at least seven years of service as a Judge, or one of the sitting Vice-Presidents of the Appellate Tribunal, as provided in Section 361(3).
What law governs the service conditions of Appellate Tribunal Members appointed today?
For appointments made after the commencement of the Tribunals Reforms Act, 2021, Chapter II of that Act governs qualifications, appointment, tenure, salary and removal of the President, Vice-President and other Members.
Related sections
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