- Candidates must hold a Graduate or Post Graduate degree in Law from a recognized university/institution OR be a qualified Chartered Accountant.
- A minimum of 50% marks is required in the qualifying degree (3-Year LLB, 5-Year integrated LLB, or Post Graduation).
- Chartered Accountants who have completed their articleship in taxation.
- Law graduates/postgraduates with experience in research work or projects related to taxation.
- Candidates with skills in Information & Communication Technology (ICT) and good communication skills.