3.     Appointment of Federal Tax Ombudsman :

(1)   There shall be a Federal Tax Ombudsman who shall be appointed by the President.

(2)   Before entering upon office, the Federal Tax Ombudsman shall make oath before the president in the form set out in the Schedule to this Ordinance.

(3)   The Federal Tax Ombudsman shall, in all matters, perform his functions and exercise his powers fairly, honestly, diligently and independently of the executive and all executive authorities throughout Pakistan shall act in aid of the Federal Tax Ombudsman.