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    <title>Qualifications for recruitment and method of recruitment</title>
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    <description>Qualifications for appointment to the posts of Chairman, Vice-Chairman and Member are drawn from specified serving officers. The Chairman is appointed from among serving Members of the Commission with at least six months of remaining service on the vacancy date; the senior-most Member of each Bench other than the Principal Bench is deemed to be the Vice-Chairman; and Members are selected from serving Chief Commissioners, Principal Chief Commissioners, Principal Commissioners of Income-tax, or equivalent rank officers. Appointment is made by the Central Government on the recommendation of a Selection Committee.</description>
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