The National Tax Tribunal Act, 2005
Section 6. Qualifications for appointment of Chairperson and other Members.
(1) The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court.
(2) A person shall not be qualified for appointment as Member unless he--
(a) is, or has been, or is eligible to be, a Judge of a High Court; or
(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least 1[five years].
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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