TaxTMI 
TaxTMI 
Qualifications
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....f Additional Secretary or any equivalent or higher post for two years; or (iii) he has been an advocate for ten years with substantial experience in litigation under Income-tax laws in Income-tax Appellate Tribunal, High Court or Supreme Court; (d) Accountant Member, unless, -- (i) he has for twenty-five years been in the practice of accountancy,-- (A) as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949); or (B) as a registered accountant under any law formerly in force; or partly as such registered accountant and partly as a chartered accountant; or (ii) he has been a member of the Indian Revenue Service (Income-tax Service Group 'A') and has held the post of Principal Commissioner of Income-tax or any equivalent or higher post and has performed judicial, quasi-judicial or adjudicating function for three years. (3) In case of Customs, Excise and Service Tax Appellate Tribunal under the Customs Act, 1962 (52of 1962), a person shall not be qualified for appointment as,- (a) President unless, -- (i) he is, or has been, a Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court; or (ii) h....
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....Administrative Member, unless he has held the post of Additional Secretary to the Government of India or any other post under the Central Government or a State Government and carrying the scale of pay which is not less than that of an Additional Secretary to the Government of India: Provided that the officers belonging to the All-India services who were or are on Central deputation to a lower post shall be deemed to have held the post of Additional Secretary from the date such officers were granted proforma promotion or actual promotion whichever is earlier to the level of Additional Secretary and the period spent on Central deputation after such date shall count for qualifying service for the purpose of this clause. (6) In case of Railway Claims Tribunal under the Railway Claims Tribunal Act, 1987 (54 of 1987), a person shall not be qualified for appointment as,- (a) Chairman, unless he, - (i) is, or has been, a Judge of a High Court; or (ii) has, for a period of not less than three years, held office as Vice-Chairman, Judicial Member or Technical Member, as the case may be. (b) Vice-Chairman (Judicial), unless he, - (i) is, or has been, a Judge of a High Court; or ....
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....or any equivalent or higher post in the Central Government or a State Government; or (ii) is a person of proven ability, integrity and standing having special knowledge and professional experience, of not less than twenty-five years, in financial sectors including securities market or pension funds or commodity derivatives or insurance: Provided that a Member or Part time Member of the Board or the Insurance Regulatory and Development Authority or the Pension Fund Regulatory and Development Authority, or any person at senior management level equivalent to Executive Director in the Board or in such Authorities, shall not be appointed as Presiding Officer or Member of the Securities Appellate Tribunal, during his service or tenure as such with the Board or with such Authorities, as the case may be, or within two years from the date on which he ceases to hold office as such in the Board or in such Authorities: Provided further that the Presiding Officer or Member shall be a person who does not have any financial or other interest as are likely to prejudicially affect their functions as such Presiding Officer or Member. (8) In case of Debts Recovery Tribunal under the Recovery o....
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.... industrial reconstruction, investment, accountancy or any other matter which is useful to the National Company Law Appellate Tribunal. (12) In case of National Consumer Disputes Redressal Commission under the Consumer Protection Act, 2019 (35 of 2019), a person shall not be qualified for appointment as,- (a) President, unless he, - (i) is, or has been, a Judge of the Supreme Court; or (ii) is, or has been, Chief Justice of a High Court. (b) Member unless he,- (i) is, or has been, a Judge of a High Court; or (ii) has, for a combined period of ten years, been a District Judge and Additional District Judge; or (iii) is a person of ability, integrity and standing, and having special knowledge of, and professional experience of not less than twenty-five years in economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration or any other matter which is useful to the National Consumer Disputes Redressal Commission. (13) In case of Appellate Tribunal for Electricity under the Electricity Act, 2003 (36 of 2003), a person shall not be qualified for appointment as,- (a) Chairperson, unless he, -- (i) is, or has been, a Judg....