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        F. Acts / Amendment Acts

        Section 67 - Amendment of section 245-O

        Finance (No. 2) Act, 2014
        Chapter III
        DIRECT TAXES

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        Composition of tax Authority clarified; specific judicial, revenue and legal qualifications govern appointments and bench formation. The amendment restructures section 245-O to specify the Authority's composition and appointment qualifications, requiring a Chairman who has been a Supreme Court judge, Vice chairmen who have been High Court judges, senior Indian Revenue Service officers as revenue Members and senior Indian Legal Service officers as law Members; it provides that terms of service and remuneration shall be prescribed, empowers the Central Government to supply officers and employees, enables the Chairman to constitute Benches composed of the Chairman or a Vice chairman with one revenue Member and one law Member, and locates the Authority in the National Capital Territory of Delhi with Benches at notified places.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Composition of tax Authority clarified; specific judicial, revenue and legal qualifications govern appointments and bench formation.

                                The amendment restructures section 245-O to specify the Authority's composition and appointment qualifications, requiring a Chairman who has been a Supreme Court judge, Vice chairmen who have been High Court judges, senior Indian Revenue Service officers as revenue Members and senior Indian Legal Service officers as law Members; it provides that terms of service and remuneration shall be prescribed, empowers the Central Government to supply officers and employees, enables the Chairman to constitute Benches composed of the Chairman or a Vice chairman with one revenue Member and one law Member, and locates the Authority in the National Capital Territory of Delhi with Benches at notified places.


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