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Qualifications for appointment.

Section 28 - Appellate Tribunal - Other Direct Tax Provisions - Section 28 - 28 1 [***] - Notes: 1. Omitted Vide Finance Act, 2016, w.e.f. 1-6-2016. Before Omission Prevention of Money-laundering (Amendment) Act, 2005, w.e.f. 1-7-2005 and the Prevention of Money-laundering (Amendment) Act, 2009, w.e.f. 1-6-2009, it was read as: "28. -(1) A person shall not be qualified for appointment as Chairperson unless he is or has been a Judge of the Supreme Court or of a High Court or is qualified to .....

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or equivalent post in that Service for at least three years; or (e) has been a member of the Indian Customs and Central Excise Service and has held the post of a Joint Secretary or equivalent post in that Service for as least three years; or (f) has been in the practice of accountancy as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949) or as a registered accountant under any law for the time being in force or partly as a registered accountant and partly as a charter .....

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