https://www.taxtmi.com/acts?id=2014 Section 21 of the Foreign Exchange Management Act, 1999 prescribes eligibility for appointment as a Special Director (Appeals). Appointment is restricted to a person who has served in the Indian Legal Service at Grade I, or in the Indian Revenue Service at a level equivalent to Joint Secretary to the Government of India. The substituted provision confines Section 21 to qualifications for Special Director (Appeals), whereas the earlier provision also covered qualifications for the Chairperson and Members. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 27 Aug 2026 16:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2014 Section 21 of the Foreign Exchange Management Act, 1999 prescribes eligibility for appointment as a Special Director (Appeals). Appointment is restricted to a person who has served in the Indian Legal Service at Grade I, or in the Indian Revenue Service at a level equivalent to Joint Secretary to the Government of India. The substituted provision confines Section 21 to qualifications for Special Director (Appeals), whereas the earlier provision also covered qualifications for the Chairperson and Members. Act-Rules FEMA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2014