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    <description>Appointment is by Central Government on recommendations of a Committee (Secretary, Department of Revenue; Chairman, CBDT; Member (Personnel), CBDT). Eligible candidates are officers who have held the specified HAG scale on regular basis for at least one year, preferably from the Indian Revenue Service, and must seek retirement from Government service before assuming office. The Ombudsman must be independent of the Income tax department and preferably reside in the city of appointment. Tenure is two years, extendable by one year or until age sixty three based on Committee performance appraisal, with no reappointment.</description>
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