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Qualifications, Terms & Condition of Special Director (Appeal) - FEMA Ready Reckoner - FEMAExtract Qualifications, Terms Condition of Special Director (Appeal) Section 21 provides Qualifications, for appointment of Special Director (Appeals) A person shall not be qualified for appointment as a Special Director (Appeals) unless he- (a) has been a member of the Indian Legal Service and has held a post in Grade I of that Service; or (b) has been a member of the Indian Revenue Service and has held a post equivalent to a Joint Secretary to the Government of India. Section 23 provides Terms and conditions of service of Special Director (Appeals) The salary and allowances payable to and the other terms and conditions of service of the Special Director (Appeals) shall be such as may be prescribed. Section 27 provides Staff of Special Director (Appeals) Section 27(1) empowers to Central government to provide the office of the Special Director (Appeals) with such officers and employees as it may deem fit. Section 27(2) the officers and employees of the office of the Special Director (Appeals) shall discharge their functions under the general superintendence of the Special Director (Appeals). Section 27(3) the salaries and allowances and other terms and conditions of service of the officers and employees of the office of the Special Director (Appeals) shall be such as may be prescribed
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