Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other term and conditions of service of the Chairperson and other Members of the Appellate Tribunal appointed after the commencement of 2[the Tribunals Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act]:
Provided that the Chairperson and Member appointed before the commencement of Part XIV of Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.]