Section 10: Section 138 of the Income Tax Act 2000 is amended

(a) in subsection (1) by deleting the words "Income Tax Board of Appellate Commissioners" and inserting the following new words– “Revenue Board of Appellate Commissioners” (b) by repealing and replacing subsection (2) with the following new subsection- "(2)The Board shall consist of not more than ten non-public officers and shall made up of the following members– (a) one chartered accountant; (b) one revenue administrator with at least ten years experience; (c) two legal practitioners with at least ten years experience" appointed by the President subject to the approval of Parliament. (b) by repealing and replacing subsection (6) with the following new subsection– " (6)The President shall appoint one of the legal practitioners under paragraph (c) of subsection (2) as the Chairman of the Board" 6 7 117 of Act of Section 120 of Act No. 8 2000. of Section 138 of Act No. 8 2000.