The Central Government has brought the Tribunals Reforms Act, 2026 into force with effect from August 25, 2026, marking a significant change in the tenure of serving Chairpersons, Presidents, Vice Presidents and Members of various tribunals appointed under the Tribunal Reforms Act, 2021.

The Ministry of Law and Justice, Department of Legal Affairs, issued a notification dated August 25, 2026, appointing the same date as the date on which all provisions of the Tribunals Reforms Act, 2026 would come into force. The notification was issued under Section 1(2) of the 2026 Act.

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The notification provides that the Central Government, in exercise of the powers conferred by sub-section (2) of Section 1 of the Tribunals Reforms Act, 2026, has appointed August 25, 2026 as the date on which all provisions of the legislation shall come into force.

The development assumes particular significance for tribunal members whose appointments were made after April 2021 under the framework introduced by the Tribunals Reforms Act, 2021.

Under the new framework, Chairpersons, Presidents, Vice Presidents and Members of tribunals who were appointed after April 2021 for a four-year term under the Tribunals Reforms Act, 2021, and who are still holding office on the date the 2026 Act came into force, will be entitled to continue in office for a five-year term instead of the original four-year tenure.

This effectively provides an additional year of service to the covered office-holders, subject to the applicable upper age limits.

The extension operates despite the tenure originally specified in the appointment letters, with the revised five-year tenure taking effect under the 2026 legislative framework.

The extension of tenure is not unlimited. The concerned Chairperson, President, Vice President or Member will continue in office for the revised five-year period or until reaching the applicable maximum age of 70 years or 67 years, as the case may be, whichever is earlier.

Thus, the amendment does not create an automatic right to remain in office until the completion of five years in every case. Where the applicable age limit is reached earlier, the tenure will come to an end at that point.

One of the tribunals directly affected by the change is the Income Tax Appellate Tribunal (ITAT).

Consequently, the President of the ITAT, Vice Presidents and Members appointed after April 2021, who were appointed for four years and continue to hold office as on August 25, 2026, will stand to receive the benefit of the additional year of tenure, subject to the prescribed age limit.

The change is particularly significant for the ITAT because continuity of its judicial and administrative leadership is closely connected with the timely disposal of income-tax appeals across its various benches.

The notification itself is focused on the commencement of the 2026 Act. It does not separately set out the individual tenure of each tribunal office-holder. Rather, it brings the provisions of the 2026 legislation into force from August 25, 2026, thereby activating the statutory changes introduced by the new law.

Accordingly, the practical effect of the legislation will extend beyond merely fixing a commencement date. For eligible serving tribunal members appointed under the earlier four-year regime, the new statutory tenure framework becomes relevant from the date of commencement.

The extension is expected to provide continuity for members who would otherwise have approached the end of their four-year appointments. Instead of requiring their tenure to end strictly in accordance with the original four-year appointment period, the 2026 law provides the statutory basis for extending the tenure to five years, subject to the applicable age ceiling.

For tribunals such as the ITAT, where vacancies and appointments have a direct bearing on the disposal of pending litigation, the additional tenure could help preserve institutional experience and judicial continuity.

The legal position is now clear on the commencement date: the Tribunals Reforms Act, 2026 has come into force from August 25, 2026.

With the new legislation now operational, tribunal office-holders covered by its transitional tenure provisions will be able to continue under the revised five-year framework, subject to the applicable maximum age of 70 or 67 years, as the case may be.

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