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[Cites 0, Cited by 0] [Section 245O] [Entire Act]

Union of India - Subsection

Section 245O(3) in The Income Tax Act, 1961

(3)A person shall be qualified for appointment as—
(a)Chairman, who has been a Judge of the Supreme Court or the Chief Justice of a High Court or for at least seven years a Judge of a High Court;
(b)Vice-chairman, who has been Judge of a High Court;
(c)a revenue Member—
(i)from the Indian Revenue Service, who is, or is qualified to be, a Member of the Board; or
(ii)from the Indian Customs and Central Excise Service, who is, or is qualified to be, a Member of the Central Board of Excise and Customs,
on the date of occurrence of vacancy;
(d)a law Member from the Indian Legal Service, who is, or is qualified to be, an Additional Secretary to the Government of India on the date of occurrence of vacancy.