Section 252A of Income Tax Act "Qualifications, terms and conditions of service of President, Vice-President and Member"
252A. 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
had not come into force.