Indian Revenue Service (IRS) – Income Tax and Central Excise
Indian Revenue Service (IRS) is an important civil service related to the revenue section of the Government of India. IRS (Income tax and Central Excise) is one of the Group A services dealing with the tasks of formulation of policy concerning levy and collection of Customs & Central Excise duties and Service Tax. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Service Tax Commissionerates and the Central Revenues Control Laboratory. Customs officers in the airports work under an IRS officer.
What are the eligibility conditions?
The eligibility criterion for the Indian Customs and Central Excise Service is the same as for other Civil services. Once the candidate clears the civil services exam and gets allotment to the Indian Revenue Service, he/she has to go through specified training for Customs and Central Excise Service.
What are the trainings offered for selected candidates?
The selected candidates go through training sessions in many institutes. First, they are offered training in Lal Bahadur Shastri National Academy of Administration at Massouri for 3 month foundation course. 15 months profession training in National Institute of Financial Management( Faridabad). Finally, 15 month profession training for officers of Customs and Excise at National Academy of Direct Taxes(Nagpur).
What are duties and responsibilities of IRS officer ?
Indian Revenue Service officers are concerned with the collection, administration, and policy formation of direct (viz. Income, Corporate, Wealth, FBT etc.). Some of the important duties include
- Assessment job in Customs, Central Excise and Service Tax
- Prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent under CBEC’s purview.
- Adjudicating Authority or Appellate Authority deciding the tax matters.
- Assessing tax related matters beyond India including USA, UK, Singapore etc.
- Deputation to other department in Government of India.
- Competent authority to assess indirect (viz. Central Excise, Service Tax and even Customs Duty) taxes.
Indian Revenue Service (Customs and Central Excise) Ranks and Salaries
Salaries According to Rank or Service Hierarchy
| Grade | Field Designation (Commercial) | Field Designation (Operational) | Pay Scale |
| Junior Time Scale | Assistant Commissioner | —————- | 8000-8275-13,500 INR (monthly) |
| Senior Time Scale | Deputy Commissioner | ——————– | 10,000-10,325-15,200 INR (monthly) |
| Junior Administrative Grade | Joint Commissioner | ———————– | 12,000-12,365-16,500 INR (monthly) |
| Selection Grade | Additional Commissioner | ——————- | 14,300-14,700-18,300 INR (monthly) |
| Senior Admin Grade | Commissioner | —————- | 18,400-18,900-22,400 INR (monthly) |
| Higher Admin Grade | Chief Commissioner/Director General | —————- | 18,400-18,900-22,400 INR (monthly) |
| Higher Admin Grade | ——————– | Member CBEC/CBDT | 24,050-24,600-26,000 INR (monthly) |
| Higher Admin Grade | ——————- | Chairman CBDT/CBEC/CEIB | 26,000 (fixed) |
Note:Please note that the Union Cabinet gave its sanction on bringing the salaries of apex grade IRS officers on par with Central Government Secretaries, and top level IAS/IFS/IPS cadre officers. Salaries of Chief Commissioners and Director Generals of CBDT have been raised from 67,000-79,000 INR to 75,500-80,000 INR.