The Indian Revenue
Service (IRS) is the largest Group A Central Service, which is directly
related to the revenue section of the Government of India. The IRS plays a crucial role mainly in the collection
and management of the various direct and indirect taxes through the Income Tax
Department. This article helps aspirants to understand more about the duties of
designations, payscale, roles and
responsibilities associated with Indian Revenue Service (IRS).
IRS comprises two branches:
- IRS (Income Tax)
- IRS (Customs and Central Excise).
And 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 civil services. Once the candidate clears the UPSC examinations 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 3 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).
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.
Payscale:
Indian Revenue Service Officers have ample scope for promotions and have attractive pay scales. The following table gives information on the Designations and Payscales associated with Indian Revenue Service (IRS).
|
Designation |
Pay Scale |
|
Principal Chief Commissioner of Income Tax |
Rs. 80,000 (fixed) |
|
Chief Commissioner of Income Tax |
Rs. 75,500-80,000 |
|
Principal Commissioner of Income Tax |
Rs. 67,000-79,000 |
|
Commissioner of Income Tax |
Rs. 37,400-67,000 + grade pay of Rs. 10,000 |
|
Additional Commissioner of Income Tax |
Rs. 37,400-67,000 + grade pay of Rs. 8,700 |
|
Joint Commissioner of Income Tax |
Rs. 15,600-39,100 + grade pay of Rs. 7,600 |
|
Deputy Commissioner of Income Tax |
Rs. 15,600-39,100 + grade pay of Rs. 6,600 |
|
Assistant Commissioner of Income Tax |
Rs. 15,600-39,100 + grade pay of Rs.5,400 |