Appellate Tribunal
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 361(1) of Income Tax Act 2025
361(1) 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.
Section 361(2) of Income Tax Act 2025
361(2) Irrespective of 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,––
- (a) after the commencement of the Tribunals Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act;
- (b) before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of the Income-tax Act, 1961 and the rules made thereunder, as if the provisions of section 184 of the Finance Act, 2017 had not come into force.
Section 361(3) of Income Tax Act 2025
361(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) one of the Vice-Presidents of the Appellate Tribunal,
to be the President thereof.
Section 361(4) of Income Tax Act 2025
361(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, Vice-Presidents thereof.
Section 361(5) of Income Tax Act 2025
361(5) The 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.
FAQs on Section 361 of Income Tax Act 2025
What is the Appellate Tribunal under the Income Tax Act, 2025?
The Appellate Tribunal is a body constituted by the Central Government, consisting of Judicial and Accountant Members, to exercise powers and perform functions conferred by the Act.
Who constitutes the Appellate Tribunal?
The Central Government constitutes the Appellate Tribunal and determines the number of Judicial and Accountant Members.
What governs the service conditions of the Members of the Appellate Tribunal appointed after the Tribunals Reforms Act, 2021?
Their qualifications, appointment, term, salaries, allowances, resignation, removal, and other service conditions are governed by Chapter II of the Tribunals Reforms Act, 2021.
What governs the service conditions of Members appointed before Part XIV of Chapter VI of the Finance Act, 2017 came into force?
They are governed by the provisions of the Income-tax Act, 1961 and related rules, as if Section 184 of the Finance Act, 2017 had not come into force.
Who can be appointed as the President of the Appellate Tribunal?
The President can be a sitting or retired Judge of a High Court with at least seven years of service or one of the Vice-Presidents of the Appellate Tribunal.
Who appoints the President of the Appellate Tribunal?
The President is appointed by the Central Government.
Can there be more than one Vice-President in the Appellate Tribunal?
Yes, the Central Government may appoint one or more members as Vice-Presidents.
What are the powers and functions of the Vice-President of the Appellate Tribunal?
The Vice-President exercises powers and performs functions of the President as delegated in writing by the President through a general or special order.
Does the Income Tax Act, 2025 override other laws regarding the service terms of Members?
Yes, Section 361(2) starts with a non-obstante clause that gives it overriding effect over anything inconsistent in the Act regarding such terms.
