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[Cites 0, Cited by 0] [Section 361] [Entire Act]

Union of India - Subsection

Section 361(3) in The Income Tax Act, 2025

(3)The Central Government shall appoint—
(a)a person who is a sitting or retired Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court; or
(b)one of the Vice-Presidents of the Appellate Tribunal,to be the President thereof.