Chairman succession: senior-most Vice-chairman to act or discharge functions until a new Chairman assumes office.

Amendments to section 245-O broaden judicial eligibility to include service as Chief Justice of a High Court or seven years as a High Court Judge, clarify revenue Member qualifications as IRS or Customs officers who are, or are qualified to be, Board Members on the date of occurrence of vacancy, and add interim succession rules making the senior-most Vice-chairman act or discharge the Chairman's functions on vacancy or temporary incapacity until the Chairman or a newly appointed Chairman resumes office.

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