Preamble - INCOME-TAX APPELLATE TRIBUNAL MEMBERS (RECRUITMENT AND CONDITIONS OF SERVICE) RULES, 1963 INCOME-TAX APPELLATE TRIBUNAL MEMBERS (RECRUITMENT AND CONDITIONS OF SERVICE) RULES, 1963 PREAMBLE In exercise of the powers conferred by the proviso to Article 309 of the Constitution of India and of all other powers enabling him in that behalf, the President hereby makes the following rules regulating the recruitment and conditions of service of persons appointed as members of the Income-tax Appellate Tribunal, namely:- (1) These rules may be called the Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963; (2) Rule 4 shall come into force at once, rule 3 shall be deemed to have come into force on 1st day of April, 1962 and the remaining rules shall be deemed to have come into force on the 1st day of September, 1960. (1) These rules may be called the Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963; (2) Rule 4 shall come into force at once, rule 3 shall be deemed to have come into force on 1st day of April, 1962 and the remaining rules shall be deemed to have come into force on the 1st day of September, 1960. (1)1 A person shall not be qualified for appointment as a judicial member unless:- (i) he has for at least ten years held a judicial office in the territory of India; or (ii) 2[he has been a member of the Indian Legal Service and has held a post in grade II of the Service or any equivalent or higher post for at least three years; or] (iii) he has been an advocate for at least ten years; Explanation:- For the purposes of this sub-rule:- (i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period after he has held any judicial office, during which the person has been an advocate or has held the office of a member of a tribunal or any post under the Union or a State, requiring special knowledge of law; (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. (2)3 A person shall not be qualified for appointment as an accountant member unless:- (i) he has for at least ten years been in the practice of accountancy (a) as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949); or (b) as a registered accountant under any law formerly in force; or (c) partly as such registered accountant and partly as a chartered accountant; or (ii) 4[he has been a member of the Indian Income Tax Service Group ?A? and has held the post of Additional Commissioner of Income Tax or any equivalent or higher post for at least three years]. (3) A person shall not be qualified for appointment as a member if:- (i) he is less than thirty-five years of age; or (ii) he is more than fifty years of age; provided that the upper age limit may be relaxed: (a) 5[in the case of Government servants up-to five years in accordance with the instructions or orders issued by the Central Government;] and (b) in case of a person belonging to a Scheduled Caste or a Scheduled Tribe or to any special category specified by the Central Government, to such extent as may be specified in the general orders made by the Central govt. relating to recruitment of such persons to Government service. (4) No person:- (a) who has entered into or contracted a marriage with a person having a spouse living; or (b) who, having a spouse living, has entered into or contracted a marriage with any person shall be eligible for appointment as member; Provided that the Central Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and there are other grounds for so doing, exempt any person from the operation of this rule. _________________________________________ 1. Inserted vide G.S.R. No. 576 dated 20th June 1981 (Deemed to have come into force on and from the 1st April, 1981). 2. Substituted vide G.S.R. No. 454 (E) dated 24th June 1999. 3. Inserted vide G.S.R. No. 576 dated 20th June 1981 (Deemed to have come into force on and from the 1st April, 1981). 4. Substituted vide G.S.R. No. 454 (E) dated 24th June 1999. 5. Substituted vide G.S.R. No. 214 dated 12th January 1984. (1) There shall be a Selection Board consisting of:- (i) a nominee of the Minister of Law; (ii) the Secretary to the Govt. of India, Ministry of Law (Department of Legal Affairs); (iii) the President 1[or the Senior Vice-President] of the Tribunal, and (iv) such other person, if any, not exceeding two, as the Minister of Law may appoint. (2) The nominee of the Minister of Law and Justice shall be the Chairman of the Selection Board. (3) The Selection Board shall recommend persons for appointment as members from amongst the persons on the list of candidates prepared by the Ministry of Law after inviting applications therefor by advertisement or on the recommendations of the appropriate authorities. (4) The Central Govt. shall after taking into consideration the recommendations of the Selection Board make a list of persons selected for appointment as member; _________________________________________ 1. Inserted vide G.S.R. No. 1003 (E) dated 4th August 1986. 1[The Selection Board shall evolve its own procedure: Provided that where the suitability of the candidate is judged from his or her viva voce, each member shall evaluate the performance and award marks out of the maximum marks fixed by the Board. [Provided further that where the Selection Board is of the opinion that it shall not be practicable to call all the candidates for the viva voce, it shall short list the candidates for this purpose by adopting such criteria which shall not be less than the following criteria:- (i) for accountant member (a) a member of the Indian Income-tax Service Group ?A? and has held the post of Commissioner of Income-tax or any equivalent or higher post for at least three years; or (b) a person who has for at least twenty years been in the practice of accountancy as a Chartered Accountant under the Chartered Accountants Act, 1949 (38 of 1949) or partly as such registered accountant and partly as a Chartered Accountant and has net Taxable income of not less than Rs.1,40,000/- (after allowable exemptions or deductions). (ii) for judicial member (a) a member of judicial service who has held a post of District and Sessions Judge or Additional District and Sessions Judge for not less than seven years; or (b) a person who has been practicing as an Advocate for at least twenty years and who has net taxable income of not less than Rs.1,40,000/- (after allowable exemptions or deductions); or (c) a member of the Indian Legal Service who has held a post a Grade-I of that service or any equivalent or higher post for at least three years; or (d) a person who 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 or judicial officer, having a combined experience of twenty years; Provided also that in case of candidates belonging to the Scheduled Castes, the Scheduled Tribes and the Other Backward Classes Categories, the Selection Board may adopt such criteria as it may deem fit, but which shall not be less than the eligibility criteria prescribed under Sub-sections (2) and (2A) of Section 252 of the Income-tax Act, 1961 (43 of 1961) and rule 3]2. _________________________________________ 1. Inserted vide G.S.R. No. 283(E) dated 26th April 2004. 2. Inserted vide GSR No.742 (E) dated 23rd December 2005 No person shall be appointed as a member unless he is included in the list made under sub-rule (4) of rule 4 and unless he is declared medically fit by a Medical Board to be constituted by the Central Government for the purpose, unless he has already been declared fit by an equivalent authority. (1) Every person appointed as member shall be on probation for a period of two years. (2) The Central Govt. may in the case of any person extend or reduce the period of his probation. (3) At any time during the period of probation and without any reasons being assigned, such person may be discharged from service as a member. 1[ * * * ] 2[3The Selection Committee consisting of a sitting Supreme Court Judge, to be nominated by the Chief Justice of India, the President and the Secretary, Ministry of Law and Justice (Department of Legal Affairs), based on merit, shall recommend persons for appointment as President, Senior Vice-President and Vice-Presidents. _________________________________________ 1. Omitted by the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2014 vide Notification No. GSR174(E) Dated 10.03.2014 for the following : - 2. Substituted vide G.S.R. No.283(E) dated 26th April 2004. 3. Substituted by the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2014 vide Notification No. GSR174(E) Dated 10.03.2014 for the following : - "7C" A member shall be a member of the General Central Service, Class I (Now Group A), Gazetted unless he is a member of any other Central Govt. Civil Service. (1) (a) 1[the President shall be in the Apex Scale of Rs. 80000/- per month (fixed); (b) the Senior Vice-President shall be in the Apex Scale of Rs. 80000/-, per month (fixed); (c) the Vice-President shall be in the Higher Administrative Grade plus Scale of Rs. 75500/-(annual increment @ 3%) - Rs. 80000/-, per month; and (d) Member shall be in the Higher Administrative Grade plus Scale of Rs. 75500/- (annual increment @ 3%)- Rs. 80000/-, per month. (2) In addition to the pay scale specified in sub-rule (1), the President, the Senior Vice-President, the Vice-President and the member shall be entitled to such allowances and other benefits as are admissible to the Central Government officers of the appropriate category and subject to the conditions laid down in rules and orders of the Central Government governing the grant of such allowances and benefits in force from time to time. (3) Where a serving Judge of a High Court is appointed as the President, he shall be entitled to a monthly salary at the same rate as is admissible to a Judge of the High Court: Provided that where a retired Judge of the High Court is appointed as the President, his monthly salary shall be reduced by the gross amount of pension or employer's contribution to the Contributory Provident Fund or any other form of retirement benefit, if any, drawn or to be drawn by him. (4) A sitting or retired Judge of the High Court appointed as the President shall be entitled to such allowances and other benefits as are admissible to a sitting Judge of the High Court of Bombay.] _________________________________________ 1. Substituted by the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2014 vide Notification No. GSR174(E) Dated 10.03.2014 for the following : - (1) Seniority of a member shall be determined in accordance with the date of the list of persons selected for appointment as members made under sub-rule (4) of rule 4. (2) If two or more members are selected by the same list seniority of such members inter se shall be determined in accordance with their ranking in that list. 1[The date of Retirement of, - (a) the President shall be the date on which he attains the age of sixty-five years; (b) the Senior Vice-President, Vice-President and Member shall be the date on which they attain the age of sixty-two years; and not the last date of the month as in the case of other Government servants. _________________________________________ 1. Substituted vide GSR No.753 (E) dated 29th December 2005 (1) A member who, at the time of his appointment as member was holding a pensionable post under a Govt. in a permanent capacity shall be eligible for pension in accordance with the rules for pension applicable to him at the time of his retirement; (2) A member to whom sub-rule (1) does not apply shall be entitled to Contributory Provident Fund benefits in accordance with the Contributory Provident Fund Rules (India), 1962. Provided that:- (i) A member appointed in a substantive capacity prior to the commencement of this rule and serving as a member at such commencement and a member appointed in a substantive capacity after the commencement of this rule but before the commencement of rule 4 may, if he was a subscriber to the Contributory Provident Fund at the time of his appointment in a substantive capacity, elect, within three months from the date of publication of these rules in the Official Gazette, for pensionary benefits; and (ii) A member appointed in a substantive capacity after the commencement of rule 4 may elect for pensionary benefits within three months of his appointment in a substantive capacity. (3) A member shall communicate his election under Clause (i) or (ii) to the proviso to sub-rule (2), to the Accounts Officer concerned with a copy to the Secretary, Ministry of Law, Department of Legal Affairs, within the period specified therefor, and if no communication is received in the office of the Accounts Officer concerned within that period, the member shall be deemed to have exercised his election to continue to subscribe to the Contributory Provident Fund, in which case he shall not be entitled to any pension. (4) Election once made under the proviso to sub-rule (2) shall be final. (5)1 A member recruited directly from the profession (Legal Profession or accountants profession) after the age of thirty-five years shall be eligible to add to his service qualifying for superannuation pension (but not for any other class pension) the actual period not exceeding one-fourth of the length of service or the actual period by which the age at the time of recruitment exceeded twenty-five years, or a period of five years, whichever is less, provided that this concession shall not be admissible to a member unless the actual qualifying service at the time he quits Government Service is not less than ten years. _________________________________________ 1. Inserted vide G.S.R. No. 576 dated 20th June 1981 (Deemed to have come into force on and from the 1st April 1981). The conditions of service of a member in respect of matters for which no provision is made in these rules shall be the same as may for the time being be applicable to other employees of the Govt. of India of a corresponding status. [Omitted] [Omitted]
[Omitted] [Omitted] The President, the Senior Vice-President, the Vice-President and the Member of the Tribunal shall not practise before the Tribunal after retirement from the service of the Tribunal. The President, the Senior Vice-President, the Vice-President and the Member of the Tribunal shall not undertake any arbitration work while functioning in these capacities in the Tribunal.]1 _________________________________________ 1. Inserted vide G.S.R.No.389(E) dated 3rd June, 2009 (Deemed to have come into force on and from the 5th June, 2009). If
any question arises relating to the interpretation of these rules the decision
of the Central Govt. thereon shall be final. Where the Central Govt. is of the opinion that it is necessary or expedient so to do, it may, by order for reasons to be recorded in writing relax any of the provisions of these rules with respect to any class or category of persons. 1[Nothing in these rules shall effect reservations, relaxation of age limit and other concessions required to be provided for the Scheduled Castes, the Scheduled Tribes, Ex-Servicemen and other special categories of persons, in accordance with the orders issued by the Central Govt. from time to time in this regard]. _________________________________________ 1. Substituted vide G.S.R. No. 36 dated 29.11.1985.
Rule 1 - Short title and commencement
Rule 2 -
Rule 3 - Qualifications for Recruitment
Rule 4 - Method of Recruitment
Rule 4A - Procedure of selection
Rule 5 - Medical Fitness
Rule 6 - Probation
Rule 7 - Selection Committee to select President, etc
Rule 8 - Classification
Rule 9 - Pay and Allowances
Rule 10 - Seniority
Rule 11 - Retirement
Rule 12 - Retirement benefit
Rule 13 - Other Conditions of Service
Rule 13A - RULE 13A
Rule 13B - RULE 13B
Rule 13C - RULE 13C
Rule 13D - RULE 13D
Rule 13E - RULE 13E
Rule 13F - RULE 13F
Rule 14 - Interpretation
Rule 15 - Power to relax
Rule 16 - Saving
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