Service Overview | |
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Abbreviation | IRS |
Formed | 1953 |
Country | India |
Training Grounds | 1. National Academy of Direct Taxes (Nagpur) 2. National Academy of Customs, Indirect Taxes and Narcotics (Faridabad) |
Controlling Authority | Department of Revenue, Ministry of Finance |
Legal Personality | Governmental Federal law enforcement |
General Nature | Taxation Revenue Administration |
Cadre Size | 5541 (Income Tax) 4592 (Customs and Central Excise) |
Association | Indian Revenue Service (IT) Association IRS (C&CE) Officers Association |
Service Chief | |
CBDT Chairman | Mr. Sushil Chandra, IRS-IT |
Chairman, CBIC | Ms. Vanaja N. Sarna, IRS-C&CE |
Head of the Civil Services | |
Cabinet Secretary | Current: P. K. Sinha, IAS |
The Indian Revenue Service, 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), now Customs and GST (Goods and Services Tax) which are controlled by two separate statutory bodies, viz., Central Board of Direct Taxes (CBDT) and Central Board of Indirect Taxes and Customs (CBIC) 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’; Customs, Group 'B'; Central Excise (now GST), Group 'B are promoted gradually over several years of service. The current ratio of two streams at entry level is kept at 1:1. Initial posting would be Assistant Commissioners up to senior rank of Principal Chief Commissioners, Member/Chairman of the Central Board of Direct Taxes (CBDT) or Central Board of Indirect Taxes and Customs (CBIC).