ITAT’s VPs, President, Chairperson to either avail Accommodation or claim House Rent Allowance: Govt. amends Service Rules [Read Notification]

ITAT - accommodation - house rent allowance - Service Rules - Taxscan

The Government notified that Chairman, Chairperson, President, Vice Chairman, Vice-Chairperson or Vice President of Tribunal, Appellate Tribunal either to avail of accommodation or entitled to house rent allowance.

The government notified the the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) (Amendment) Rules, 2021 which seeks to amend the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020.

These rules shall apply to the Chairman, Vice-Chairman, Chairperson, Vice-Chairperson, President, Vice- President, Presiding Officer, Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member, Member of the Tribunal, Appellate Tribunal or, as the case may be, Authority as specified in column (2) of the Eighth Schedule to the Finance Act, 2017.

In the principal rules, in rule 2, for clause (g), the clause shall be substituted, namely ‘Search-cum-Selection Committee means the Search-cum-Selection Committee referred to in sub-section (3) of section 184 of the Finance Act, 2017 (Act 7 of 2017)’.

The notification inserted Rule 15 in respect of House rent allowance which reads “With effect from the 1st January 2021, the Chairman, Chairperson, President, Vice Chairman, Vice-Chairperson or Vice President shall have the option to avail of accommodation to be provided by the Central Government as per the rules for the time being in force or entitled to house rent allowance subject to a limit of Rs. one lakh fifty thousand rupees per month and the Presiding Officers and Members shall have the option to avail of accommodation to be provided by the Central Government as per the rules for the time being in force or entitled to house rent allowance subject to a limit of Rs.one lakh twenty-five thousand rupees per month.”

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