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of <h1>FEMA Sections 21, 23, and 27: Qualifications, Salary, and Staffing for Special Director (Appeals) in Indian Services.</h1> Section 21 of the FEMA Ready Reckoner outlines the qualifications for appointing a Special Director (Appeals), requiring candidates to be from the Indian Legal Service with Grade I experience or from the Indian Revenue Service with a role equivalent to a Joint Secretary. Section 23 details the prescribed salary, allowances, and service terms for the position. Section 27 authorizes the Central Government to appoint necessary staff for the Special Director (Appeals), who will work under the Director's supervision, with their compensation and service conditions also being prescribed.
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