Notwithstanding anything in this Act, the qualifications, appointment, term of office, salaries and allowances, resignations, removal and other terms and conditions of service of the Chairperson, Vice- Chairperson and other Members of the Appellate Board appointed after the commencement of Part XIV of chapter VI of the Finance Act 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act:
Provided that the Chairperson, Vice-Chairperson and other Members appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 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 (7 of 2017), had not come into force.]