২৮৷ Income-tax Ordinance এর section 11 এর-(ক) sub-section (1) এর “judicial and accountant” শব্দগুলি বিলুপ্ত হইবে;(খ) sub-section (2) বিলুপ্ত হইবে; এবং(গ) sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-“(3) A person shall not be appointed as a member of the Taxes Appellate Tribunal unless- (i) he was a member of the Board; or (ii) he was a Commissioner of Taxes; or (iii) he is a Commissioner of Taxes; or (iv) he is a chartered accountant and practised professionally for a period not less than eight years; or (v) he is a cost and management accountant and practised professionally for a period not less than eight years; or (vi) he is an income tax practitioner within the meaning of section 174(2) (f) and practised professionally for not less than twenty years; or (vii) he is a professional legislative expert having not less than eight years experience in the process of drafting and making financial and tax laws; or (viii) he is an advocate and practised professionally for not less than ten years in any income tax office.”৷