https://www.taxtmi.com/acts?id=8307 The clause prescribes the Authority's membership: a retired Supreme Court Judge as Chair and three officer-members from the Indian Revenue Service and Indian Legal Service, each meeting specified qualifications. It also mandates subject-matter exclusions: the customs/excise member is excluded for income-tax rulings, and the direct-taxes member is excluded for rulings under Acts other than income-tax law. en-us Mon, 04 Feb 2008 18:08:41 +0530 Mon, 04 Feb 2008 18:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8307 The clause prescribes the Authority's membership: a retired Supreme Court Judge as Chair and three officer-members from the Indian Revenue Service and Indian Legal Service, each meeting specified qualifications. It also mandates subject-matter exclusions: the customs/excise member is excluded for income-tax rulings, and the direct-taxes member is excluded for rulings under Acts other than income-tax law. Act-Rules Bills Mon, 04 Feb 2008 18:08:41 +0530 https://www.taxtmi.com/acts?id=8307