Composition of Authority.
4. The Authority shall consist of the following Members appointed by the Central Government, namely:—
(a) a Chairperson, who is a retired Judge of the Supreme Court;
(b) an officer of the Indian Revenue Service, who is, or has been, or is qualified to be, a Member of the Central Board of Direct Taxes;
(c) an officer of the Indian Revenue Service (Customs and Central Excise), who is, or has been, or is qualified to be, a Member of the Central Board of Excise and Customs;
(d) an officer of the Indian Legal Service, who is, or has been, or is qualified to be, an Additional Secretary to the Government of India:
Provided that for giving advance rulings—
(i) under the Income-tax Act, 1961, the Authority shall exclude the Member under clause (c); and
(ii) under the Acts other than the Income-tax Act, 1961, the Authority shall exclude the Member under clause (b).