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Role of an IRS Officer - UPSC

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:




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