Role of an IRS Officer - UPSC
Wonder what IRS means and what it entails? Or are you interested in pursuing a career in this service and unsure if you're making the right decision? This article will guide you to make your final decision as you'll read and get to know the ups and downs of this long-term service.
IRS is an acronym for Indian Revenue Service. It is the central civil service under Group A of the executive branch of the Government of India. It came into being in the year 1919 as Imperial Custom Service (ICS), and then in 1944, it was changed to Income Tax Service. When the service was recognized as an independent central service, it was reconstituted as Indian Revenue Service (IRS) in 1953. This service is primarily concerned with the levying and collection of taxes.
IRS consists of two branches which are:
IRS( Income Tax)
IRS( Custom and Indirect Taxes)
Responsibilities of an IRS Officer
As we've said, the IRS comprises two branches, each of which has separate responsibilities.
Two different statutory bodies control these two branches. The Central Board of Direct Taxes(CBDT) holds the first branch, and The Central Board of Indirect Taxes and Customs (CBIC) controls the second branch. IRS is an essential service that almost every district of the country has an Income Tax Office.
For IRS(Income Tax) branch, responsibilities include:
Administration of all related functions pertaining to direct taxes
Formulation of domestic direct tax policy
Formulation of international tax policy
Investigation of tax evasion
Maintenance of relevant laws
For IRS( Custom and Indirect Taxes), their responsibilities include:
Administration of matters related to Custom and Narcotics
Enforcement of policy concerning the Goods and Services Tax
Prevention of smuggling domestically and internationally exported.
Restriction of black money by identifying and confiscation of illegal wealth
Salary and Benefits of an IRS Officer
The salary of IRS officers varies based on rank and position.
The salary structure of IRS Officers:
DESIGNATION | PAY SCALE | GRADE PAY |
Principal Chief Commissioner of Income Tax | Rs 80,000 (fixed) | |
Chief Commissioner of Income Tax | Rs 75,000 - Rs 80,000 | |
Principal Commissioner of Income Tax | Rs 67,000 - Rs 79,000 | |
Commissioner of Income Tax | Rs 37,400 - Rs 67,000 | Rs 10,000 |
Additional Commissioner of Income Tax | Rs 37,400 - Rs 67,000 | Rs 8,700 |
Joint Commissioner of Income Tax | Rs 15,600 - Rs 39,100 | Rs 7,600 |
Deputy Commissioner of Income Tax | Rs 15,600 - Rs 39,100 | Rs 6,600 |
Assistant Commissioner of Income Tax | Rs 15,600 - Rs 39,100 | Rs 5,400 |
Perks of being an IRS Officer
However, With all the benefits, perks and power enjoyed by IRS officers, it's not without some challenges, which are Dealing with demanding people who are unwilling to pay taxes and Endangering their lives in the process of tax collection.
As an IRS officer, you get to enjoy the following perks:
The opportunity of living in a big city
Opportunity for overseas posting
Opportunity to serve in the Ministries
Relaxed and Decent accommodation
No political pressure and last-minute call
Good balance of professional and personal life
Job security, Pension and retirement benefits
Access to study abroad and certifications
Medical benefits and Financial Security
The power of an IRS Officer includes:
Arrest tax evaders
Initiate search and raid at small scale
Confiscate illegal wealth
How to Become an IRS Officer?
To become an Indian Revenue Service (IRS) officer, one must first qualify for the Union Public Service Commission (UPSC) Civil Services Examination. This Examination is conducted in three stages: Preliminary, Main and Interview. Candidates who qualify for the Preliminary Examination are eligible to appear for the Main Examination. Those who qualify for the Main Examination are eligible to appear for the Interview. After clearing the Interview, candidates are allotted to the Indian Revenue Service. After allotment, the candidate has to undergo a training program at the Lal Bahadur Shastri National Academy of Administration (LBSNAA) in Mussoorie. After successfully completing the training program, the candidate is appointed as an IRS officer.
Friendly Conclusion
By now, you've known what IRS means and what it entails. With all the perks, benefits and power and, of course, the challenges mentioned above, you can now make a choice whether to start a career in this vibrant service or otherwise. Check out our latest posts for study materials and interview preparation. Signup for the free daily newspaper and the monthly and yearly magazines for absolutely free; the offer is open for a limited time. If you're looking for a class package, mail us directly for a special discount.