September 13, 2026

Section 21 – Foreign Exchange Management Act: Qualifications for Appointment of Special Director (Appeals)

Foreign Exchange Management Act, 1999 — back to Table of Contents

Section 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.