¹23. [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.]

Note:

1. Section 23 substituted by the Finance Act, 2017, w.e.f. 26-5-2017. Prior to its substitution, said section read as under:

"23. Terms and conditions of service.— The salary and allowances payable to and the other terms and conditions of service of the Chairperson, other Members and the Special Director (Appeals) shall be such as may be prescribed:

Provided that neither the salary and allowances nor the other terms and conditions of service of the Chairperson or a Member shall be varied to his disadvantage after appointment."