¹21 [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.]

Note:

1. Section 21 substituted by the Finance Act, 2017, w.e.f. 26-5-2017. Prior to its substitution, said section read as under :

"21. Qualifications for appointment of Chairperson, Member and Special Director (Appeals).— (1) A person shall not be qualified for appointment as the Chairperson or a Member unless he—

(a) in the case of Chairperson, is or has been, or is qualified to be, a Judge of a High Court; and

(b) in the case of a Member, is or has been, or is qualified to be, a District Judge.

(2) 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."