S.R.O.690 (I)/2024, Islamabad, the May, 2024.

Appellate Tribunal Inland Revenue (Appointments, Terms and Conditions of Service) Rules, 2024   GOVERNMENT OF PAKISTAN LAW AND JUSTICE DIVISION   NOTIFICATION   Islamabad, the May, 2024.   S.R.O. (I)/2024.- In exercise of the powers conferred by section 130 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased to make the following rules, namely:-   1. Short title and commencement.- (1) These rules shall be called the Appellate Tribunal Inland Revenue (Appointments, Terms and Conditions of Service) Rules, 2024.   (2) These rules shall come into force at once.   2. Definitions.-In these rules, unless there is anything repugnant in the subject or context,-   (a) Appellate Tribunal means the Appellate Tribunal Inland Revenue established under the Ordinance;   (b) Chairman means Chairman of the Tribunal appointed under sub-section (4) of section 130 of the Ordinance;   (c) Division concerned means the Division to which business of the Tribunal stands allocated;   (d) member means a member of the Tribunal appointed under the Ordinance; and   (e) Ordinance means the Income Tax Ordinance, 2001 (XLIX of 2001).   3. Manner of appointment. -(1) Without prejudice to sub-section (3) of section 130 of the Ordinance, no person shall be appointed as a member, unless he-   (a) is a citizen of Pakistan;   (b) is of good mental and bodily health and free from any physical defect likely to interfere with discharge of his duty and for that purpose he shall be required to obtain a physical fitness certificate from authorized medial board before assumption of charge as such member:   Provided that such medical certificate shall not be required in respect of a member appointed under clause (d) or   (e) of sub-section (3) of section 130 of the Ordinance;   (c) is also not a beneficiary of the National Reconciliation Ordinance, 2007 (LX of 2007) or any plea bargain or voluntary return under the National Accountability Bureau Ordinance, 1999 (XVIII of 1999);   (d) has not been declared by a competent court of law as un-discharged insolvent or has not been declared…