Section-21 Qualifications for appointment of Chairperson, member and Special Director (Appeals)
(1) A person shall not be qualified for appointment as the Chairperson or a Member unless he;-
1. in the case of Chairperson, is or has been, or is qualified to be, a Judge of a High Court; and
2. in the case of a Member, is or has been, or is qualified to be, a District Judge.
(2) A person shall not be qualified for appointment as a Special Director (Appeals) unless he;-
1. has been a member of the Indian Legal Service and has held a post in Grade 1 of that Service; or
2. 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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