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Section 1

[21. Qualifications , for appointment of Special Director (Appeals).—A person shall not be qualified for appointment as a Special Director (Appeals) unless he—

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1 [21. Qualifications , for appointment of Special Director (Appeals).—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.]