Indian Revenue Service
|Training Grounds||1. National Academy of Direct Taxes (Nagpur)
2. National Academy of Customs, Excise and Narcotics (Faridabad)
|Controlling Authority||Department of Revenue, Ministry of Finance|
Federal law enforcement
|Cadre Size||5541 (Income Tax)
4592 (Customs and Central Excise)
|Association||Indian Revenue Service (IT) Association
IRS (C&CE) Officers Association
|CBDT Chairman||Mr. Sushil Chandra, IRS-IT|
|Chairman, CBEC||Ms. Vanaja N. Sarna ,IRS-C&CE|
|Head of the Civil Services|
|Cabinet Secretary||Current: P. K. Sinha, IAS|
The Indian Revenue Service (Hindi: भारतीय राजस्व सेवा, Bhāratīya Rājaswa Sevā), abbreviated as IRS, is the administrative revenue service of the Central Civil Services of the Government of India. The Service functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and administration of the various direct and indirect taxes accruing to the Union Government.
IRS comprises two branches - IRS (Income Tax) and IRS (Customs and Central Excise), which are controlled by two separate statutory bodies, viz., Central Board of Direct Taxes (CBDT) and Central Board of Excise and Customs (CBEC) respectively. IRS serves the nation through discharging one of the most important sovereign functions i.e., collection of revenue for development, security and governance.
There are two streams of recruitment to the Indian Revenue Service - Direct Recruits and Promoted Officers. Direct Recruits are selected from the Civil Services Examination conducted by Union Public Service Commission and based on preferences opted by them. Promoted Officers like Income Tax Service, Group ‘B’ are promoted gradually over several years of service. The current ratio of two streams at entry level is kept at 1:1.[need quotation to verify] Initial posting would be Assistant Commissioners up to senior rank of Principal Chief Commissioners, Member/Chairman of the Central Board of Direct Taxes or Central Board of Excise and Customs.
IRS officers then procced to the National Academy of Direct Taxes, Nagpur or the National Academy of Customs, Excise & Narcotics, Faridabad and they undergo a very dynamic training in specialized matters of conventional tax administration (Direct Taxes) along with unarmed combat, weapons and explosives. Additionally IRS officers undergo extensive training with Army and the National Police Academy and many other prestigious institutes of the country so that they are better prepared to excel in their multi-faceted role.[need quotation to verify] NADT has signed an MOU with National Law School of India University in Bengaluru to award Post Graduate Diploma in Business Laws to the Officer Trainees. Recently, Finance Ministry has approved exchange of officer trainees to various countries across the world such as Australia, Malaysia, United States of America, Brazil, South Africa and OECD Nations for increasing exposure to the future administrators.[need quotation to verify]
There are various mid-career training programmes for IRS officers with a view to keep them abreast of the latest developments _in the areas of governance, particularly taxation, finance and management. These include the Advanced Mid Career Training (AMCTP) which is conducted' in 3 phases. Phase I is for Joint/Additional Commissioners, Phase-II is for Commissioners/Principal Commissioners and Phase-III is for Chief Commissioners/Principal Chief Commissioners. The AMCTP generally consists of a 3-week domestic module held at premier Management Institutes in the country followed by "a 2 week International component at internationally acclaimed Universities, depending on their areas of expertise.[need quotation to verify]
The designations and time-scales within the Indian Revenue Service are as follows after cadre restructure:
|Position / Pay Grade in the Government of India||Level and Rank|
|1||Junior Time Scale||Assistant Commissioner of Income Tax / Entry-level (Probationer)|
|2||Senior Time Scale||Deputy Commissioner of Income Tax|
|3||Junior Administrative Grade||Joint Commissioner of Income Tax|
|4||Selection Grade||Additional Commissioner of Income Tax|
|5||Senior Administrative Grade||Commissioner of Income Tax/Additional Director General|
|6||Higher Administrative Grade||Principal Commissioner of Income Tax|
|7||Higher Administrative Grade +||Chief Commissioner/Director General|
|8||Apex Scale||Principal Chief Commissioner of Income Tax CBDT Chairman/Member CBDT/DG Central Economic Intelligence Bureau|
Indian Revenue Services officers are mainly attached to the Income Tax and Customs Departments but are also deputed to many other agencies and departments in the central and state governments. IRS officers administer the Direct Taxes laws through the Income Tax Department (ITD) whose logo is 'kosh mulo dandah'. In the Income Tax and Customs Dept, IRS officers are charged with responsibility to identify the tax evasion modus operandi and are given statutory powers of search and seizure and arrest to combat the prevalent evasion. They also play a role in advising on tax policy matters by playing a significant role in framing or amending of statutes and frames regulations in relation to taxes. They also participate and negotiate treaties on behalf of the Government of India in the fiscal matters in both bilateral or multilateral forums such as OECD and Global Form on Transparency in Tax Matters.[need quotation to verify]
Newly created Directorate of Criminal Investigation under the Central Board of Direct Taxes collects and coordinates the intelligence gathering actions of the department and prosecutes tax offenders.[need quotation to verify]
In 2015, it was reported that as many as 108 IRS officers were under probe by the CBI for their alleged involvement in corruption. From May 2009 to May 2010, the CBI had sought sanction for prosecution of 102 IRS officials posted in different parts of the country in connection with corruption cases.
The IRS officials top the Central Bureau of Investigation’s list of most corrupt bureaucrats. In one case, a 1992 batch IRS officer was arrested for accepting a bribe of ₹2 crore 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 ₹1 crore. Also CBI raided premises of an Income Tax Officer for demanding Bribe to the tune of ₹60 crore for covering up Stock Guru Scam.
- Cabinet approves revamp of the income-tax department - Economic Times. Articles.economictimes.indiatimes.com (2013-05-24). Retrieved on 2013-07-19.
- "Profile of the Indian Revenue Service" (PDF). Ministry of Personnel, Public Grievances and Pensions. Retrieved 21 December 2016.
- "108 IRS officers under CBI probe for alleged corruption: Government". The Economic Times. Retrieved 21 December 2016.
- "IRS officials top CBI corrupt list". The Asian Age. 4 July 2010. Retrieved 5 June 2011.
- "For good governance, Finance Ministry fires 72 tax officers, retires 33 more". Business Standard. Retrieved 12 May 2016.
- "Government takes strict action against defaulting/non performing tax officials/officers". Press Information Bureau. Retrieved 12 May 2016.
- "IRS men top CBI list of most corrupt". The Times of India. Retrieved 23 December 2016.
- "Top IT officer in CBI net is worth Rs 400 crore". Deccan Chronicle. Retrieved 23 December 2016.
- "Income tax official, husband arrested for accepting Rs70 crore bribe in Mumbai". Daily News and Analysis. 17 April 2010. Retrieved 5 June 2011.
- "CBI raids excise officials and steel majors". Times of India. 20 April 2011. Retrieved 5 June 2011.
- Stock Guru scam: IT officer raided for ‘Rs 60-cr bribe’. Indian Express (2013-01-15). Retrieved on 2013-07-19.