Section 21 - Qualifications, for appointment of Special Director (Appeals). - Foreign Exchange Management Act,1999

1 [Qualifications, for appointment of Special Director (Appeals). 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.] ---------------- Notes:- 1. Substituted vide THE FINANCE ACT, 2017 before it was read as, Qualifications for appointment of Chairperson, Member and Special Director (Appeals). 21. (1) A person shall not be qualified for appointment as the Chairperson or a Member unless he- (a) in the case of Chairperson, is or has been, or is qualified to be, a Judge of a High Court; and (b) 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- (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.