(I) The Accountant Member will be from the following category- A person who has been in the practice of accountancy as a Chartered Accountant under the Chartered Accountants Act, 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 Chartered Accountant for at least ten years * substituted vide amendment notification No.G.S.R.255(E) elated 31.3.2008.
(2) For the other Member, a person shall not be qualified for appointment unless he:-
(a) (omitted} #
(b) has been a member of the Indian Legal Service and has held a post in Grade-l of that Service for at least three years; or
(c) has been a member of the indian Revenue Service and has held the post of Commissioner of Income Tax or equivalent post in that Service for at least three years; or
(d) has been a member of the Indian Economic Servi e and has held the post of Joint Secretary or equivalent post in that Service fur at least three years; or
(e) has been a member of the indian Customs and Central Excise Service and has held the post of Joint Secretary or equivalent post in that Service for at least three years; or
(f) has been a member of the Indian Audit and Accounts Service and has held the post of Joint Secretary or equivalent post in that Service for at least three years.