Income Tax Act 2023
Section 13 - Establishment of Taxes Appellate Tribunal
(as updated till Finance Act 2024)
(1) For the purpose of performing the functions of the Appellate Tribunal under this Act, the Government shall establish a Taxes Appellate Tribunal consisting of a President and such other members as the Government may, from time to time, appoint.
(2) A person shall not be appointed as a member of the Taxes Appellate Tribunal unless—
(a) he is or was a member of the Board; or
(b) he is or was a District Judge; or
(c) he is a Commissioner of Taxes; or
(d) he is a tax practitioner within the meaning of section 327 and practiced professionally for not less than 10 (ten) years; or
(e) he is a professional legislative expert having not less than 10 (ten) years’ experience in the process of drafting and making financial and tax laws.
(3) The Government shall appoint one of the members of the Appellate Tribunal to be the President thereof, who 1[***] is a member of the Board.
1 The words “was or” were omitted by section 20 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.