¹[417A. Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and other terms and conditions of service of the Chairperson 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 Chairperson 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.]

Amendments:

1.Inserted by The Finance Act,2017

2. Substituted by the Tribunals Reforms Act, 2021 dated 13th August, 2021 w.e.f 4th April,2021.

For the words and figures-

"Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of the section 184 of that Act"

The following shall be substituted namely-

"the Tribunal Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act"