IRS serves the nation through dispense one of the essential absolute functions, i.e., IRS Officer for collection of revenue for development, security and governance. Indian Revenue Service (IRS) is the Group A Central Service amid the organised civil services in the GoI.
An Indian Revenue Service (IRS) officer starts in Group A as Assistant Commissioner of Income Tax and the recruitment at this level is through the CSE conducted by UPSC. Income Tax (IT) Officers (Group B gazetted) also enter into IRS by way of promotion. The IRS recruitment rules regulate the selection and career prospects of an IRS officer.
IRS officers play a central role in the collection of Direct Taxes (mainly Income Tax & Wealth Tax) in India which form a significant part of the total tax revenue in the country. The relative contribution of DT to the overall tax collection of the Central Government (CG) has risen from about 36% to 56% during 2000-01 to 2013-14.
IRS officers operate Direct Taxes laws through the Income Tax Department (ITD). The Indian Revenue Service (ITD) is the largest departments of the GoI with a retribution strength of about 75k employees, including 4921 duty posts, in 550 locations all over the country. An IT office is located in almost every district of India.
Typical hierarchy of the IRS officers in the field formation is as under:
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 |
Note 1- For a more in-depth overview, visit the UPSC official site- https://www.upsc.gov.in/
Note 2- The IRS officers are assisted by the IT Officers, IT Inspectors and supportive staffs.
Role of IRS Officers in the GoI
IRS officers serve the GoI in different capacities. While dealing with Direct Taxes through the ITD, they formulate policies, implement such strategies to release the functions of an investigator/prosecutor, quasi-judicial authority, and negotiator, etc. Their primary roles are as follows-
- Policy Phrasing – The taxation policies are dynamic and change with the emerging needs of the economy and the country. The tax policy is not limited to the raising of revenue. As a part of the overall strategy of the GoI, the tax policy is also a tool to resolve several other objectives in the process of development of the country. These objectives may include providing incentives and disincentives in the target areas/segments of the economy.
Appropriate policy interventions in the DaT are formulated by the IRS officers based on their experience in the field formation and submitted to the Government through the CBDT.
- Tax Administrator – Investigator, quasi-judicial authority and prosecutor. Demand and collection of the tax is the primary role of IRS officers in the field formation. The process of tax collection is mainly operated through the authorities of voluntary conformity in which they have to pay their taxes as per the law, following the procedure.
The main reason for the difference between the desired goal – may include tax evasion through mistakes committed by the taxpayers. To identify such deviations and promote voluntary compliance, and several interventions are done through scrutiny (examination) of returns/statements, surveys, search & seizure etc.
In severe cases of defaults, criminal prosecutions are instituted after completing the necessary investigation. - The global crusade against black money – One of the most critical functions of IRS is the identification and curbing black money within the country. While taking all necessary measures in this regard domestically, IRS officers are also responsible for negotiating International Agreements with other tax jurisdictions, for plugging misuse of international financial processes for tax evasion and avoidance.
India has been playing a unique role, in developing the new global standards on automatic exchange of information about taxpayers who are hiding their money in offshore financial centres.
- Serving Other Ministries/Departments on delegation – IRS officers serve other Ministries/Departments in different capacities on delegation while working in the ITD/Department of Revenue.
Training of an IRS Officer
- Induction Training:IRS officers are trained mainly at the NADT at Nagpur because it is one of the premier National Academies of the GoI. NADT conducts training for IRS officers and the Foundation Course for other services as well.
After four months, the IRS officers go through the intensive training of sixteen months in taxation and allied laws, accounting, public finance, office procedure etc. The training also includes an attachment to various field offices/organisations across the country, India study tour and worldly attachment to different countries giving exposure to the best practice in tax.
- Mid-Career Training of an IRS Officer:The mid-career training programmes for IRS officers is to keep them up to date about the latest trends and developments in the fields of governance, particularly taxation, finance and management, etc. These include the Advanced Mid-Career Training (AMCTP) -conducted in III phases. The Phase I is for Joint/Additional Commissioners, Phase-II is for Commissioners/Principal Commissioners and Phase-III is for Chief Commissioners, etc.
Career Prospects at a Glance
- An IRS officer could rise up-to-the Scale (Rs. 80,000 fixed allowance) while functioning at the post of Chief Commissioner of IT in the ITD. The immediate grades in this career progression are Deputy Commissioner, Joint Commissioner, Additional Commissioner, Commissioner, Principal Commissioner and Chief Commissioner of Income Tax.
- With the scope for international cooperation in the work areas of exchange of information, transfer pricing, and taxation of cross-border transactions, the GoI, decided to create a network of Income Tax Overseas Units (ITOUs). While serving within the country, IRS officers also help in such ITOUs which are part of the Indian Missions at select places abroad.
- IRS officers are also eligible to be selected as Member of the IT Appellate Tribunal, Income Tax Settlement Commission as per the prescribed eligibility criteria.
- An IRS officer, serve other Ministries/Departments Organisations under Central Staffing Scheme and other committees on the lives of officers of All India Services (Indian Administrative Service, Indian Police Service & Indian Forest Service) and other Central Services.
Summary/Overview
Indian Revenue Service (IRS) is the Group A Central Service amid the organised civil services in the GoI. IRS serves the nation through dispense one of the essential absolute functions, i.e., collection of revenue for development, security and governance.
An Indian Revenue Service (IRS) officer starts in Group A as Assistant Commissioner of Income Tax and the recruitment at this level is through the CSE conducted by UPSC. Income Tax (IT) Officers (Group B gazetted) also enter into IRS by way of promotion. The IRS recruitment rules regulate the selection and career prospects of an IRS officer.
Areas covered in this article
- Overview of the profile/role
- Eligibility criteria
- Roles & Responsibilities
- Grade system & Pay Scale
- Destination and No. of posts included in various grades
P.S. You can check the official UPSC IRS Exam notification with the help of below-mentioned link- https://www.upsc.gov.in/exams-related-info/exam-notification.