What is an IRS Full Form?
The full Form of the IRS is the Indian Revenue Service (Income Tax), which is the administrative revenue service of the Government of India (GOI). It is part of the Group A services of central civil services. The IRS cadre is under the control of the Department of Revenue in the Union Ministry of Finance. The main duties of IRS officers involve implementing policies and managing the country’s finances.
IRS Full Form- Overview | |
Full Form of IRS | Indian Revenue Service |
Founded in | 1919 (as Imperial Customs Service)1944 (as Income Tax Service)1953 (as Indian Revenue Service) |
Headquarters | North Block, New Delhi |
Country | India |
Cadre controlling authority | Department of Revenue, Ministry of Finance |
What is IRS?
IRS is responsible for overseeing Direct Taxes laws through the Income Tax Department (ITD), which has the motto “Kosha Moolo Dandah” (“Treasury is the root of administration”), coined by Kautilya. One of the most crucial roles of IRS officers is to collect revenue for the development, security, and governance of the nation. The Indian Revenue Service (IRS) has two branches: IRS (Income Tax) & IRS (Custom & Indirect Tax)
Roles and Responsibility of Indian Revenue Service (IRS)
The Major Roles and Responsibility of an IRS officer are:
- Policy Formulation– IRS officers, through the Central Board of Direct Taxes (CBDT), are responsible for formulating policies and making necessary changes to indirect taxes.
- Tax Administration– On the ground, levying and collecting taxes is the primary function of an IRS officer. They also play a pivotal role in ensuring tax evaders are held accountable and that the revenue collection process is smooth and regular. In their capacity as tax administrators, IRS officers often take on the role of investigators and prosecutors.
- Combatting Black Money- IRS officers are also tasked with the critical mandate of tackling black money. This often involves negotiating international agreements with other tax jurisdictions.
- Training of IRS officers- Upon joining the service, IRS officers receive extensive training at the National Academy of Direct Taxes (NADT) in Nagpur. After a four-month Foundation Course, the officers undergo a rigorous sixteen-month training in modules designed around taxation and allied laws, accounting, public finances, fiscal policy, office procedures, and more.
As part of their training, they are also posted to various field offices and organizations across India and are even sent abroad to gain exposure to global best taxation practices.
Salary of Indian Revenue Service Officer (IRS)
The table below provides information about the various designations within the Indian Revenue Service (IRS) and their corresponding pay scales.
Posts | Salary (Pay Scale) |
Principal Chief Commissioner of Income Tax | 80,000 (fixed) |
Chief Commissioner of Income Tax | 75,500 – 80,000 |
Principal Commissioner of Income Tax | 67,000 – 79,000 |
Commissioner of Income Tax | 37,400 – 67,000 + grade pay of 10,000 |
Additional Commissioner of Income Tax | 37,400 – 67,000 + grade pay of 8700 |
Joint Commissioner of Income Tax | 15,600 – 39,100 + grade pay of 7600 |
Deputy Commissioner of Income Tax | 15,600 – 39,100 + grade pay of 6600 |
Assistant Commissioner of Income Tax | 15,600 – 39,100 + grade pay of 5400 |
Indian Revenue Service (IRS) Eligibility
To become an IRS Officer the aspirant should pass the following eligibility criteria’s:
- Be a citizen of India
- Be a citizen of Nepal
- Be a citizen of Bhutan
- Be a Tibetan refugee who arrived in India before 1 January 1962 for permanent settlement.
- Be a migrant from specific countries (Pakistan, Sri Lanka, Uganda, Burma, East African countries of Kenya, The United Republic of Tanzania, Zambia, Malawi, Zaire, Ethiopia & Vietnam) seeking permanent settlement in India.
- The candidate must possess a degree from a Government-recognized University or have an equivalent qualification.
Age Limit in Indian Revenue Service (IRS)
The eligibility criteria for the UPSC CSE exam vary based on different categories. For General/EWS category candidates, the minimum age is 21 years, and the maximum age allowed is 32 years. However, SC/ST candidates have an age relaxation of up to 37 years with unlimited attempts. Other candidates can write the exam until they reach 35 years of age. Additionally, residents from J&K, physically handicapped candidates, and Defense candidates may have different age limits.
Conclusion
Here in this blog we have discussed the IRS Full form, Job roles and responsibility, salary structure. IRS officers are selected through the UPSC CSE Exam, which is held annually by UPSC. This exam consists of three stages: prelims, mains, and interview. Once selected, IRS officers undergo training at the National Academy of Direct Taxes (NADT) in Nagpur. The IRS plays a crucial role mainly in the implementation of the direct taxes laws through the Income Tax Department. The Income Tax Department is one of the largest Government departments in India with about 75,000 employees spread across 550 locations. Almost every district of the country has an Income Tax office.
In this article, helps aspiring candidates to understand the designation, pay scale, roles and responsibilities associated with Indian Revenue Service (IRS).
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