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..... of Joint Secretary or equivalent post in that Service. 3. Omitted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-07-2021 before it was read as Qualifications for appointment of Chairperson and Members. 9. (1) A person shall not be qualified for appointment as the Chairperson or a Member of the Adjudicating Authority unless he,- (a) has been a member of the Indian Revenue Service and has hel .....

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