Amendment of section 245-O.
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....even years a Judge of a High Court" shall be inserted; (ii) for clause (c), the following clause shall be substituted, namely:- "(c) a revenue Member- (i) from the Indian Revenue Service, who is, or is qualified to be, a Member of the Board; or (ii) from the Indian Customs and Central Excise Service, who is, or is qualified to be, a Member of the Central Board of Excise and Customs, ....


TaxTMI
TaxTMI