Profile of the Indian Revenue Service

The Indian Revenue Service is one of the Group A central services you can hope to get into after clearing the UPSC civil services exam. According to the government it is the largest group A central service among the organised civil services.  It is one of the most important services since it is concerned with the collection of revenue for security, development and governance. This article talks about the profile of the Indian Revenue Service.

There are two branches of the IRS: IRS (Income Tax) and IRS (Customs & Central Excise). The IRS plays a crucial role mainly in the implementation of the direct taxes laws through the Income Tax Department. The Income Tax Department (IRD) is one of the largest government departments in India with about 75000 employees in over 550 locations across the country. Almost every district of the country has an income tax office.

Indicative hierarchy of the IRS officers in the field formation is given below along with the salaries:

Designation

Pay Scale

Principal Chief Commissioner of Income Tax

80,000 (fixed)

Chief Commissioner of Income Tax

75,500 – 80,000

Principal Commissioner of Income Tax

67,000 – 79,000

Commissioner of Income Tax

37,400 – 67,000 + grade pay of 10,000

Additional Commissioner of Income Tax

37,400 – 67,000 + grade pay of 8700

Joint Commissioner of Income Tax

15,600 – 39,100 + grade pay of 7600

Deputy Commissioner of Income Tax

15,600 – 39,100 + grade pay of 6600

Assistant Commissioner of Income Tax

15,600 – 39,100 + grade pay of 5400

 

The functions of IRS officers are given below:

 

Policy formulation

Policy formulation and changes are in direct taxes are conducted by the IRS officers through the Central Board of Direct Taxes (CBDT).

Tax administration

In the field, levying and collecting taxes is the chief function of an IRS officer. An important function is to ensure that wilful tax evaders are brought to book and the collection of revenue is complete and regular. As tax administrators IRS officers also play the part of investigators and prosecutors.

Fight against black money

Curbing black money is also an important mandate of IRS officers. In this regard, they have to negotiate international agreements with other tax jurisdictions as well.

Serving other ministries/organisations/departments on deputation

IRS officers are also sent on deputation in other departments.

 

Training of IRS officers:

On entering the service, IRS officers are mainly trained at the National Academy of Direct Taxes (NADT) at Nagpur. There is a Foundation Course for four months post which the officers receive extensive training for sixteen months in specially designed modules on taxation and allied laws, accounting, public finances, fiscal policy, office procedures and so on. During the training, they are also sent to various field offices and organisations across India. They are also sent abroad to give global exposure to best taxation practices worldwide.

 

Also Read | IAS versus IRS (Indian Revenue Service)

Visit BYJU’S Website for strategy and articles on free IAS prep and all the latest on UPSC IAS exam.

Leave a Comment

Your email address will not be published. Required fields are marked *