Indian Revenue Service - AbsoluteAstronomy.com

**Indian Revenue Service**
Service Overview
Abbreviation	IRS
Formed	1953
Country	India
Training Grounds	1. National Academy of Direct Taxes National Academy of Direct Taxes National Academy of Direct Taxes or NADT is an Indian government owned training academy for IRS officials.-History:The academy was established in 1981 in Nagpur in Maharashtra.... (Nagpur Nagpur Nāgpur is a city and winter capital of the state of Maharashtra, the largest city in central India and third largest city in Maharashtra after Mumbai and Pune... ) 2. National Academy of Customs, Excise and Narcotics National Academy of Customs Excise and Narcotics - Introduction :The National Academy of Customs, Excise and Narcotics or NACEN, is a premier national academy of the Government of India for training of Indian Revenue Service officers administering Customs, Central Excise, Service Tax and Narcotics laws in India. It imparts training to the... (Faridabad Faridabad Faridabad is a city in the south-east of Haryana state in northern India, in Faridabad district. It lies at 28º 25' 16" N Latitude and 77º 18' 28" E Longitude. The district shares its boundaries with the National Capital and Union Territory of Delhi to its north, Gurgaon district to the west and... )
Controlling Authority	Ministry of Finance Ministry of Finance (India) The Ministry of Finance is an important ministry within the Government of India. It concerns itself with taxation, financial legislation, financial institutions, capital markets, center and state finances, and the Union Budget.... , Government of India Government of India The Government of India, officially known as the Union Government, and also known as the Central Government, was established by the Constitution of India, and is the governing authority of the union of 28 states and seven union territories, collectively called the Republic of India...
Legal Personality	Governmental Enforcement (Financial)
General Nature	Taxation Revenue Administration
Cadre Size	3904 (Income Tax) 2644 (Customs and Central Excise)
Service Chief
Chairman, CBDT Chairman, CBEC	M. C. Joshi S. K. Goel
Head of the Civil Services
	Cabinet Secretary Cabinet Secretary (India) The head of executive officers of civil services of India is the Cabinet Secretary. The Cabinet Secretary is under the direct charge of the Prime Minister... Current: A. K. Seth

The Indian Revenue Service (Hindi

Hindi

Standard Hindi, or more precisely Modern Standard Hindi, also known as Manak Hindi , High Hindi, Nagari Hindi, and Literary Hindi, is a standardized and sanskritized register of the Hindustani language derived from the Khariboli dialect of Delhi...

: भारतीय राजस्व सेवा), abbreviated as IRS, is the revenue service

Revenue service

A revenue service is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits.-Revenue services by...

of the Government of India

Government of India

The Government of India, officially known as the Union Government, and also known as the Central Government, was established by the Constitution of India, and is the governing authority of the union of 28 states and seven union territories, collectively called the Republic of India...

. It is a Central Civil Service (Group A). The service functions under the Department of Revenue in the Union Ministry of Finance

Ministry of Finance (India)

The Ministry of Finance is an important ministry within the Government of India. It concerns itself with taxation, financial legislation, financial institutions, capital markets, center and state finances, and the Union Budget....

and is concerned with the collection and administration of the various direct

Direct tax

The term direct tax generally means a tax paid directly to the government by the persons on whom it is imposed.-General meaning:In the general sense, a direct tax is one paid directly to the government by the persons on whom it is imposed...

and indirect taxes

Indirect tax

The term indirect tax has more than one meaning.In the colloquial sense, an indirect tax is a tax collected by an intermediary from the person who bears the ultimate economic burden of the tax...

accruing to the Union Government

Government of India

.

IRS comprises of two branches - IRS (Income Tax) and IRS (Customs and Central Excise), which are controlled by two separate statutory

Statute

A statute is a formal written enactment of a legislative authority that governs a state, city, or county. Typically, statutes command or prohibit something, or declare policy. The word is often used to distinguish law made by legislative bodies from case law, decided by courts, and regulations...

bodies, viz., Central Board of Direct Taxes

Central Board for Direct Taxes

Since 1 January 1964 the Central Board of Direct Taxes has been charged with all matters relating to various direct taxes in India and it derives its authority from Central Board of Revenue Act 1963. The CBDT is a part of Department of Revenue in the Ministry of Finance...

(CBDT) and Central Board of Excise and Customs

Central Board of Excise and Customs

The Central Board of Excise and Customs is the national agency responsible for administering customs and excise in India.The Customs & Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import...

(CBEC) respectively.

Entry

The members of IRS are recruited through a three-stage combined selection process called the Civil Services Examination

Civil Services Examination

The Civil Services Examination is a nationwide competitive examination in India conducted by the Union Public Service Commission for recruitment to the various Civil Services of the Government of India, including Indian Administrative Service , Indian Foreign Service , Indian Police Service and...

(CSE) conducted by the Union Public Service Commission

Union Public Service Commission

The Union Public Service Commission is the central agency authorized to conduct the Civil Services Examination for entry-level appointments to the various Civil Services of India. The agency's charter is granted by the Constitution of India...

(UPSC). The CSE is taken by roughly four lakh

Lakh

A lakh is a unit in the Indian numbering system equal to one hundred thousand . It is widely used both in official and other contexts in Pakistan, Bangladesh, India, Maldives, Nepal, Sri Lanka, Myanmar and is often used in Indian English.-Usage:...

aspirants each year and is considered to be very challenging.

Stage I Preliminary Examination: It consists of two multiple-choice type papers, viz., General Studies and Aptitude Test. It is purely an elimination round and plays no part in the final rankings. Roughly 10,000 candidates are selected for the next stage.

Stage II Main Examination: This stage is more exhaustive. It has nine papers of conventional (essay) type, of which two Language papers are qualifying in nature. Candidates must select two optional subjects of their choice. There are two papers each of General Studies and the two Optional subjects along with one compulsory Essay paper.

Stage III Personality Test: Around 2,000 aspirants clear the Main Examination and are called for the last stage which is in the form of a personal interview by a board chaired by a member of the UPSC.

Finally, on the basis of a merit list prepared according to the total score in Main Examination and Personality Test, around 800 candidates are recommended for appointment to the various All India Services

All India Services

The All India Services are the three all India civil services of India namely the Indian Administrative Service , the Indian Police Service and the Indian Forest Service ....

and Central Civil Services. The candidates have to indicate their relative preference for the various services while applying for the Main Examination.

For entry into IRS, a General category

Reservation in India

Reservation in India is a form of affirmative action designed to improve the well being of socially backward and underrepresented communities of citizens in India. There are laws in place, wherein a certain percentage of total available slots in Jobs and Education are set aside for people from...

candidate needs to secure a rank within around top 400 (362 for Income Tax and 466 for Customs & Central Excise in CSE-2010). Hence the overall success ratio for entry into IRS is roughly 1:1000 (400 to 400,000), making it one of the most difficult selection processes in India along with the other prestigious services like Indian Administrative Service

Indian Administrative Service

The Indian Administrative Service is the administrative civil service of the Government of India. It is one of the three All India Services....

(IAS), Indian Foreign Service

Indian Foreign Service

The Indian Foreign Service is the foreign service of India. It is the body of career diplomats of India.The Indian Foreign Service is part of the Central Civil Services of the Government of India...

(IFS) and Indian Police Service

Indian Police Service

The Indian Police Service , simply known as Indian Police or IPS, is one of the three All India Services of the Government of India...

(IPS).

The entire selection process lasts roughly one and a half year. There is a restriction on the number of attempts allowed (a maximum of four for General category

Reservation in India

and seven for OBC

Other Backward Class

The Central Government of India classifies some of its citizens based on their social and economic condition as Scheduled Caste , Scheduled Tribe , and Other Backward Class . The OBC list presented by the commission is dynamic and will change from time to time depending on social, educational and...

Training

IRS Officer Trainees (OTs) first undergo a 3-month Foundation Course

Foundation Course

A foundation course is a preparatory course for university-level art and design education, used particularly in the United Kingdom.-Description:...

(common to all officers recruited through CSE) at any one of the three government academies - National Academy of Direct Taxes

National Academy of Direct Taxes

National Academy of Direct Taxes or NADT is an Indian government owned training academy for IRS officials.-History:The academy was established in 1981 in Nagpur in Maharashtra....

(Nagpur

Nagpur

Nāgpur is a city and winter capital of the state of Maharashtra, the largest city in central India and third largest city in Maharashtra after Mumbai and Pune...

), RCVPN Academy of Administration and Management (Bhopal) or MCR HRD Institute of Andhra Pradesh (Hyderabad).

This is followed by a 16-month Induction Training, where the OTs are intensively trained in Taxation, Public Administration, Law and Management in addition to physical defense, narcotics detection and firearms. It is conducted at National Academy of Direct Taxes

National Academy of Direct Taxes

National Academy of Direct Taxes or NADT is an Indian government owned training academy for IRS officials.-History:The academy was established in 1981 in Nagpur in Maharashtra....

(NADT) - Nagpur

Nagpur

Nāgpur is a city and winter capital of the state of Maharashtra, the largest city in central India and third largest city in Maharashtra after Mumbai and Pune...

for the officers of IRS (IT) and at National Academy of Customs, Excise and Narcotics

National Academy of Customs Excise and Narcotics

- Introduction :The National Academy of Customs, Excise and Narcotics or NACEN, is a premier national academy of the Government of India for training of Indian Revenue Service officers administering Customs, Central Excise, Service Tax and Narcotics laws in India. It imparts training to the...

(NACEN) - Faridabad

Faridabad

Faridabad is a city in the south-east of Haryana state in northern India, in Faridabad district. It lies at 28º 25' 16" N Latitude and 77º 18' 28" E Longitude. The district shares its boundaries with the National Capital and Union Territory of Delhi to its north, Gurgaon district to the west and...

for the officers of IRS (C&CE).

Work Profile

Starting with Assistant Commissioner (AC), members of the IRS usually rise up to the designation of Chief Commissioner (CC). Some senior-most members serve as Chairpersons or Members of Central Board of Direct Taxes

Central Board for Direct Taxes

(CBDT), Central Board of Excise and Customs

Central Board of Excise and Customs

(CBEC), Customs, Excise and Service Tax Appellate Tribunal

Customs, Excise and Service Tax Appellate Tribunal

The Customs, Excise and Service Tax Appellate Tribunal , was created to provide an independent forum to hear the appeals against orders and decisions passed under the Customs Act 1962, Central Excise Act 1944 as amended from time to time and Gold Act 1968. The Gold Act has since been repealed...

(CESTAT) and Income Tax Appellate Tribunal (ITAT).

These officials look after matters relating to:

• Administration work pertaining to the Department of Revenue;

• Coordination between the two boards (CBDT

Central Board for Direct Taxes

and CBEC

Central Board of Excise and Customs

);

• Administration of Central Sales Tax Act - 1956;
Foreign Exchange Management Act - 1999;
Prevention of Money Laundering Act - 2002;
Conservation of Foreign Exchange and Prevention of Smuggling Activities Act - 1974;
Narcotic Drugs and Psychotropic Substances Act - 1985;
Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act - 1976;
Indian Stamp Act - 1899 (to the extent falling within the jurisdiction of the Union of India);

• Matters relating to the following attached offices of the Department:

a) Enforcement Directorate (ED)

b) Central Economic Intelligence Bureau

Central Economic Intelligence Bureau

The Central Economic Intelligence Bureau is an Indian intelligence agency responsible for gathering information and monitoring the economic and financial sectors for economic offences and warfare.-Formation:...

(CEIB)

c) Directorate of Revenue Intelligence

Directorate of Revenue Intelligence

The Directorate of Revenue Intelligence is an Indian intelligence agency.Even today, the organisation runs on skeleton staff even when compared to other intelligence agencies such as IB or state Police organisations.It comproses of officers of the Indian Revenue Service.However, its track record...

(DRI)

d) Central Bureau of Narcotics (CBN)

e) Financial Intelligence Unit - India (FIU-IND)

f) Income Tax Settlement Commission

g) Customs and Central Excise Settlement Commission

h) Income Tax Ombudsman

i) Appellate Tribunal for Forfeited Property

j) Authority for Advance Rulings for Customs and Central Excise

k) Authority for Advance Rulings for Income Tax

l) National Committee for Promotion of Social and Economic Welfare

• They are also deputed to the Central Bureau of Investigation

Central Bureau of Investigation

The Central Bureau of Investigation is a government agency of India that serves as a criminal investigation body, national security agency and intelligence agency. It was established on 1 April 1963 and evolved from the Special Police Establishment founded in 1941...

(CBI), Securities and Exchange Board of India

Securities and Exchange Board of India

The Securities and Exchange Board of India is the regulator for the securities market in India.-History:It was formed officially by the Government of India in 1992 with SEBI Act 1992 being passed by the Indian Parliament...

(SEBI) and Narcotics Control Bureau

Narcotics Control Bureau

The Narcotics Control Bureau is the chief law enforcement and intelligence agency of India responsible for fighting drug trafficking and the abuse of illegal substances.-Formation:...

(NCB), apart from heading various cells in the Ministry of Finance

Ministry of Finance (India)

and other ministries in the Government of India

Government of India

.

The general administrative acumen of the service has also got some recognition of late. The former Chief Election Commissioner of India

Chief Election Commissioner of India

The Chief Election Commissioner heads the Election Commission of India, a body constitutionally empowered to conduct free and fair elections to the national and state legislatures...

, T. S. Krishnamurthy was the first IRS officer to have become a Secretary to the Government of India.

Designations

The designations and time-scales within the Indian Revenue Service are as follows:

	Position / Pay Grade in the Government of India	Level and Rank	Order of Precedence Indian order of precedence The Order of precedence of the Republic of India is the protocol list in which the functionaries and officials are listed according to their rank and office in the Government of India. The order is established by the President of the India, through the Office of the President of India and is... (As per Presidential order)
1	Junior Time Scale	Assistant Commissioner / Entry-level (Probationer)	--
2	Senior Time Scale	Deputy Commissioner (Equivalent to) Under Secretary to Government of India	--
3	Junior Administrative Grade	Joint Commissioner (Equivalent to) Deputy Secretary to Government of India	--
4	Selection Grade	Additional Commissioner (Equivalent to) Director to Government of India	--
5	Senior Administrative Grade	Commissioner (Equivalent to) Joint Secretary to Government of India	26
6	Higher Administrative Grade	Chief Commissioner (Equivalent to) Additional Secretary to Government of India	25
7	Apex Scale / HAG+	Chairman/Member (Boards & Tribunals) (Equivalent to) Special Secretary to Government of India	23

Career Prospects

Apart from the staff welfare schemes of the Government, members of the IRS have an added sense of satisfaction that comes from directly contributing to the development of the country as revenue is the source of all development work of the State. With a strength of approximately 4000 (IT) and 2600 (C&CE) officers, the IRS is responsible for the collection of 85% of the revenue of the Government of India

Economy of India

The Economy of India is the ninth largest in the world by nominal GDP and the fourth largest by purchasing power parity . The country is a part of the G-20 major economies and the BRICS, in addition to being partners of the ASEAN. India has a per capita GDP of $3,608 as per 2010 figures, making it...

.

Presently only 3% of Indian population comes in the tax bracket. Similarly the Service Tax has only started picking up of late due to very few services in the tax net. With the economy booming, the IRS is bound to play an increasingly important role in the affairs of the state. As the country liberalizes further, the economic power will shift into private hands with public-private participation being the keyword. Hence the service will be at the interaction point between the private industry and the Government. According to a recent report in The Economic Times
The Economic Times
The Economic Times is an English-language Indian daily newspaper published by the Bennett, Coleman & Co. Ltd.. The Economic Times was started in 1961. It is the most popular and widely read financial daily in India, read by more than 8 lakh people...

, the IRS is likely to witness an increasing demand for its officers in the private sector considering their wide range of experience in manning various fiscal and monetary policy centers as well as various field formations.

As compared to the other premier services of the Government of India, IRS has the advantages of lesser political interference, stability of tenure and opportunities to stay in large urban centers for the major part of the career, while lesser diversity and limited direct public interaction are cited as the main comparative disadvantages.

Need for Reform

The IRS officials top the Central Bureau of Investigation

Central Bureau of Investigation

’s list of most corrupt bureaucrats. In the one year period from May 2009 to May 2010, the CBI

Central Bureau of Investigation

had sought sanction for prosecution of 102 IRS officials posted in different parts of the country in connection with corruption cases. In one case, a 1992 batch IRS (IT) officer was arrested for accepting a bribe of Rs 2 Crore

Crore

A crore is a unit in the Indian number system equal to ten million , or 100 lakhs. It is widely used in India, Bangladesh, Nepal, and Pakistan....

in Mumbai. Recently, in another case, some IRS officials were found to help certain companies evade payment of Service tax and related penalties of the order of Rs 1 Crore

Crore

A crore is a unit in the Indian number system equal to ten million , or 100 lakhs. It is widely used in India, Bangladesh, Nepal, and Pakistan....

External links

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