Section 21 — Qualifications, for appointment of Special Director (Appeals).

1 [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.]

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