Section 21 Qualifications, for appointment of Special Director (Appeals)
- Chapter
- V · Adjudication and Appeal
- Text as on
- As on 01 June 2026
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.