Section 20. [Composition of Appellate Tribunal.]

20. [Composition of Appellate Tribunal.] Omitted by the finance Act , 2017 (7 of 2017), s . 165 ( w.e.f . 26-5-2017). 1. Subs. by Act 7 of 2017, s. 165, for section 18 (w.e.f. 26-5-2017). [1] [ 21. 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.]