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of <h1>Finance Act 2017 Amends Section 245-O: Updates on Judicial and Revenue Member Eligibility & New Procedures for Vacancies</h1> Section 245-O of the Income-tax Act was amended by the Finance Act, 2017. Changes include modifications to sub-section (3), where eligibility criteria for certain judicial and revenue members were updated. A Judge of the Supreme Court, Chief Justice of a High Court, or a High Court Judge with at least seven years of service can now be considered. Revenue members must be from the Indian Revenue Service or Indian Customs and Central Excise Service. New sub-sections (6A) and (6B) address procedures for filling the Chairman's vacancy and delegation of duties to the senior-most Vice-chairman during the Chairman's absence.
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