Indian Revenue Service (IRS) - 2021
Indian Revenue Service (IRS) is an important service which is directly related to the revenue section of the Government of India. IRS is one of the Group A services, that functions under the Department of Revenue in the Union Ministry of Finance. The primary function is concerned with the collection and management of the various direct and indirect taxes, accruing the same to the Union Government. IRS comprises two branches: IRS (Income Tax) and IRS (Customs and Central Excise). It should be noted that IRS officials are often considered as the guardians of the financial borders of the country.
What are the eligibility conditions?
The eligibility criteria for the Indian Revenue Service exam are the same as for other services. Once the candidate clears the civil services and gets allotment to the Indian Revenue service as per his/her rank.
What are the trainings offered for selected candidates?
Candidates who are selected for the service will undergo a compulsory three month foundational training at Lal Bahadur National Academy of Administration (LBSNAA), Mussoorie (Uttarakhand). After this, the Customs and Excise officers undergo 15 month rigorous training at National Academy of Customs Excise and Narcotics, Faridabad, while income tax officers are trained at National Academy of Direct Taxes, Nagpur headed by the Director General of Income Tax (Training).
IRS eligibility for persons with disability
People with the following disabilities & Physical conditions can be selected into the IRS.
Category(ies) for which Identified | Functional Classification | Physical Requirements |
(i) Locomotor Disability including Cerebral Palsy, Leprosy Cured, Dwarfism, Acid Attack Victims and Muscular Dystrophy | One Arm (OA) One Leg (OL) One Arm One Leg (OAL) Both Arms (BA) | Sitting, Standing, Walking, Seeing, Reading and Writing, Communication |
Both Legs (BL) | Sitting, Seeing, Reading and Writing, Communication | |
Cerebral Palsy | Sitting, Walking, Seeing, Reading and Writing, Communication | |
Leprosy Cured | Sitting, Standing, Walking, Seeing, Reading and Writing, Communication | |
Dwarfism | Sitting, Standing, Walking, Seeing, Reading and Writing, Communication | |
Acid Attack Victims | Sitting, Standing, Walking, Seeing, Reading and Writing, Communication | |
Muscular Dystrophy | Sitting, Seeing, Reading and Writing, Communication | |
(ii) Blindness and Low Vision | Low Vision | Manipulation by Finger, Pushing & Pulling, Lifting, Kneeling and Crouching, Bending, Standing, Walking, Hearing/Speaking, Reading and Writing, Communication |
Blindness | Manipulation by Finger, Pushing & Pulling, Lifting, Kneeling and Crouching, Bending, Standing, Walking, Hearing/Speaking, Communication | |
(iii) Deaf and Hard of Hearing | Hard of Hearing | Manipulation by Finger, Pushing & Pulling, Lifting, Kneeling and Crouching, Bending, Standing, Walking, Hearing/Speaking, Reading and Writing, Communication |
Deaf | Manipulation by Finger, Pushing & Pulling, Lifting, Kneeling and Crouching, Bending, Standing, Walking, Reading and Writing, Communication | |
(iv) Multiple Disabilities from amongst persons under clauses (i) to (iii) above including deaf-blindness | Amongst persons under clauses (i) to (iii) including deaf- blindness in the posts identified for each disability. | Sitting, Communication, Manipulation by Finger |
What are the posting offered for IRS officials?
After completion of training, the officers are designated as Assistant Commissioner (Central Board of Direct Taxes (CBDT) / Central Board of Excise and Customs (CBEC), and may rise up to the level of Chief Commissioner with a few fortunate ones reaching the top post of Member/Chairperson (CBDT/CBEC). Director General of Income Tax (Training) also supervises the functioning of seven Regional Training Institutes at Bangalore, Kolkata, Lucknow, Mumbai, Chennai, Chandigarh and Ahmedabad and 26 Ministerial Staff Training Units spread over the country.
What are duties and responsibilities of an IRS Officer?
IRS is a Central Civil Service that functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and management of the various direct and indirect taxes, accruing the same to the Union Government. Some of the important roles and responsibilities of an IRS official include:
Law enforcement and intelligence organisations like the Central Bureau of Investigation, Research and Analysis Wing, Intelligence Bureau etc.
Responsibilities in the Income Tax and Customs Departments - IRS officers are charged with profound responsibilities of identifying the tax evasions.
Statutory powers to search for and seize illegally accumulated wealth and arrest the culprits to prevent further evasions.
Play a significant role in probing and exposing of many scams in the country IRS officers perform all important border postings and protect the country from smuggling and safeguard its economic borders.
Undertake patrolling missions in high seas and preventive operations against piracy and smuggling.
What are the career prospects for IRS?
IRS Officer in the Indian Revenue Service is the one of the finest services in the country as like as IAS. There are many reasons for choosing a career as IRS official:
A newly recruited IRS officer could rise up-to the post of Principal Chief Commissioner of Income Tax. Besides, at the apex level, he can also get selected as a Member or Chairperson of the CBDT. The intermediate grades in this career progression are Deputy Commissioner, Joint Commissioner, Additional Commissioner, Commissioner, Principal Commissioner and Chief Commissioner of Income Tax.
There are many scopes for worldwide cooperation in the work areas of exchange of information, transfer pricing, and taxation of cross-border transactions, the Government of India decided to create a network of Income Tax Overseas Units (ITOUs). Not just in the country, IRS officers also serve in such ITOUs which are part of the Indian Missions at select places abroad.
An IRS officer is also eligible to be selected or appointed as Member to the top bodies like Income Tax Appellate Tribunal, Authority for Advance Ruling, Income Tax Settlement Commission and Income Tax Ombudsman.
Since they belong to civil service, IRS officers, at different levels, serve other Ministries/Departments /Organisations under Central Staffing Scheme and other deputations on the lines of officers of All India Services (Indian Administrative Service, Indian Police Service & Indian Forest Service) and other Central Services.
Indian Revenue Service (I.T.) ranks and salaries
Indicative hierarchy of the IRS officers in the field formation is as under:
Sl. No. | Designation | Pay Scale |
1 | Principal Chief Commissioner of Income Tax | Rs. 80,000 (fixed) |
2 | Chief Commissioner of Income Tax | Rs. 75,500-80,000 |
3 | Principal Commissioner of Income Tax | Rs. 67,000-79,000 |
4 | Commissioner of Income Tax | Rs. 37,400-67,000 + grade pay of Rs. 10,000 |
5 | Additional Commissioner of Income Tax | Rs. 37,400-67,000 + grade pay of Rs. 8,700 |
6 | Joint Commissioner of Income Tax | Rs. 15,600-39,100 + grade pay of Rs. 7,600 |
7 | Deputy Commissioner of Income Tax | Rs. 15,600-39,100 + grade pay of Rs. 6,600 |
8 | Assistant Commissioner of Income Tax | Rs. 15,600-39,100 + grade pay of Rs.5,400 |