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of <h1>National Tax Tribunal Act: Chairperson and Member Qualifications Defined; Key Amendments from 1970 Highlighted</h1> The National Tax Tribunal Act, 2005 outlines the qualifications for appointing the Chairperson and other members of the National Tax Tribunal. The Chairperson must have served as a Judge of the Supreme Court or as the Chief Justice of a High Court. To qualify as a member, an individual must have served as a Judge of a High Court or have been a member of the Income-tax Appellate Tribunal or the Customs, Excise, and Service Tax Appellate Tribunal for at least five years, as amended by the National Tax Tribunal (Amendment) Act, 1970.
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