Rule 3 - Qualifications for Recruitment - Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963

3. Qualifications for Recruitment:- (1) 1 A person shall not be qualified for appointment as a judicial member unless:- (i) he has for at least ten years held a judicial office in the territory of India; or (ii) 2 [he has been a member of the Indian Legal Service and has held a post in grade II of the Service or any equivalent or higher post for at least three years; or] (iii) he has been an advocate for at least ten years; Explanation.- For the purposes of this sub-rule:- (i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period after he has held any judicial office, during which the person has been an advocate or has held the office of a member of a tribunal or any post under the Union or a State, requiring special knowledge of law; (ii) in computing the period during which a person has been an advocate, there shall be included any period during which the person has held judicial office or the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law after he became an advocate. (2) 3 A person shall not be qualified for appointment as an accountant member unless.- (i) he has for at least ten years been in the practice of accountancy (a) as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949); or (b) as a registered accountant under any law formerly in force; or (c) partly as such registered accountant and partly as a chartered accountant; or (ii) 4 [he has been a member of the Indian Income Tax Service Group 'A' and has held the post of Additional Commissioner of Income Tax or any equivalent or higher post for at least three years]. (3) A person shall not be qualified for appointment as a member if:- (i) he is less than thirty-five years of age; or (ii) he is more than fifty years of age; provided that the upper age limit may be relaxed: (a) 5 [in the case of Government servants up-to five years in accordance with the instructions or orders issued by the Central Government;] and (b) in case of a person belonging to a Scheduled Caste or a Scheduled Tribe or to any special category specified by the Central Government, to such extent as may be specified in the general orders made by the Central govt. relating to recruitment of such persons to Government service. (4) No person:- (a) who has entered into or contracted a marriage with a person having a spouse living; or (b) who, having a spouse living, has entered into or contracted a marriage with any person shall be eligible for appointment as member; Provided that the Central Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and there are other grounds for so doing, exempt any person from the operation of this rule. ********** 1 Inserted vide G.S.R. No. 576 dated 20 th June 1981 (Deemed to have come into force on and from the 1 st April, 1981). 2 Substituted vide G.S.R. No. 454 (E) dated 24 th June 1999. 3 Inserted vide G.S.R. No. 576 dated 20 th June 1981 (Deemed to have come into force on and from the 1 st April, 1981). 4 Substituted vide G.S.R. No. 454 (E) dated 24 th June 1999. 5 Substituted vide G.S.R. No. 214 dated 12 th January 1984.