21. Qualifications, for appointment of Special Director (Appeals)
21. Qualifications, for appointment of Special Director (Appeals).—A person shall not be qualified for appointment as a Special Director (Appeals) unless he—
(a)
has been a member of the Indian Legal Service and has held a post in Grade I of that Service; or
(b)
has been a member of the Indian Revenue Service and has held a post equivalent to a Joint Secretary to the Government of India.
Amendment notes (1)
- Subs w.e.f. 26-5-2017 . Subs. by Act 7 of 2017, s. 165, for section 21 (w.e.f. 26-5-2017).