Qualifications for appointment of Special Director (Appeals) :
Section – 21. 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.] |