IRS: -
The Indian Revenue
Service (IRS) is one of the Premier Civil Services (Group
"A") of India. IRS comprises IRS(C&CE)&
IRS (IT).IRS officers are concerned with the collection, administration
and policy formation of direct (viz. Income, Corporate, Wealth,
FBT etc.) & indirect (viz. Central Excise, Service Tax
and even Customs Duty) taxes. These officers are the tax administrators
of the union of India. They are either under the Central board
of direct taxes (CBDT) or Central board of Excise & Customs
(CBEC) in the Department of Revenue under the Ministry of
Finance.
Selection Process
Selection is through the Civil Services Examination conducted
by Union Public Service Commission through a three-stage combined
selection process called the Civil Services Examination. The
first stage, the Civil Services Prelims is composed of two
objective exams: one of General studies and one of a subject
of one's choice amongst a given list of subjects.
The candidates can choose to be examined in about forty fields,
from Civil Engineering and Medicine to Chinese Literature
and Accountancy. This is purely an eliminatory stage and plays
no part in the final rankings. About 5000-6000 of the applicants
are selected for the next stage called the Civil Services
Mains. The second stage is more exhaustive. It has nine papers
of which two are qualificatory in nature. One has to choose
two optional subjects of one’s choice as compared to one in
the Preliminary stage. There are two papers of General Studies,
Optional 1 and Optional 2 and one Essay paper. Around 1200-1400
aspirants clear Mains and sit for the third stage - the Civil
Services Interview . Every candidate is asked to choose their
preference of services before the interview. Almost all of
them choose Indian Administrative Service as their first choice
but a few opt for Indian Police Service , Indian Foreign Service
and Indian Revenue Service as second or third choice. The
entire selection process lasts fifteen to twenty months.
Training Session
IRS Officer Trainees (OTs, as they are fondly referred to)
undergo a 3 month foundational training with their fellow
officers from All India Services and other Central Services
(Group A) at Lal Bahadur National Academy of Administration
(LBSNAA) Mussoorie (Uttarakhand) followed by a 15 month rigorous
professional training in NACEN Faridabad [1] for the officers
of Customs and Excise or NADT[2] Nagpur [3]for officers of
Income Tax, where they are intensively trained in principles,
concepts and advances in Management, Taxation. Public Policy
and Law. During the period of probation an officer will undergo
training at Lai Bahadur Shastri National Academy of
Administration, Mussoorie and the National Academy of Direct
Taxes, Nagpur. At the end of the training at Mussoone, he/
she will have to pass the end-of course test, In addition
I and II departmental examinations will also have to be passed
during the period of probation. On passing the end-of-the-course
test and the 1st Department Examination salary will be raised
to Rs. 8275. On passing the 2nd Departmental Examination,
the pay will be raised to Rs. 8550. The pay beyond the stage
of Rs. 8550 will not be allowed unless he/ she is confirmed
and has completed 3 years of service subject to such other
condition as may be found necessary.
Posting
Starting with the post of Assistant Commissioner, IRS officers
rise up to Chief Commissioner level with some fortunate ones
reaching the post of Member/Chairperson - CBDT / CBEC. The
Revenue Secretary who heads the Department of Revenue in the
Ministry of Finance is usually an IAS officer. They are also
deputed to the Vigilance Department, Enforcement Directorate,
SEBI, Directorate of Revenue Intelligence, Narcotics Control
Bureau, etc. apart from heading various cells in the Ministry
of Finance. However the administrative acumen of the service
has now started getting recognition of late. One of the previous
Chief Election Commissioner was an IRS officer. One of the
present member of Union Public Service Commission (UPSC) is
also a member of IRS.
Career Aspect
Though the pay is much lower than in private sector, given
the high talent and intelligence of the recruits, the unparalleled
power, perks, and prestige make up for it. Officers also feel
an added sense of satisfaction that comes from directly contributing
to the development of the country, revenue being the source
of all developmental works of a government. Their contribution
can be judged from the fact that with a total strength of
around 5000 officers (in direct taxes) and an added 2500 (in
indirect taxes), the IRS are responsible for collection of
direct/indirect taxes worth tens of thousands of crores of
rupees ( 1 crore = 10 million). Presently only 3% of Indian
population comes in the direct tax bracket. Similarly the
Service Tax has only started picking up of late due to very
few services in the tax net. With the economy booming, the
IRS is bound to play an increasingly important role in the
affairs of the state. As the country liberalizes further,
the economic power will shift into private hands with the
public-private participation being the keyword. Hence the
IRS officers will be at the interaction point between the
private industry and the government. This is being recognized
in one of the reports of The Economic Times which foresees
a high demand for IRS officers in the private sector considering
their wide range of experience in manning various fiscal and
monetary policy centers as well as field formations. Candidates
prefer the IRS above other premier services due to relatively
low political interference, greater leisure time, stable tenures,
and postings to big cities.
Challenges
As with other government service there are many allegations
of corruption. The introduction of automated interfaces using
electronic technologies has the potential of reducing such
shortcomings in the system.
The IRS needs bright, young, honest, and dedicated people
with a high sense of morality, integrity and love for the
country. The nature of job brings out the jewel in him/her.
An IRS officer on posting is entrusted with the task of completing
the assessment of the tax returns (as in Income Tax, Central
Excise and Service Tax) or border control in relation to import
and export of goods (as in Customs). It requires prolonged
verifications and inquiries. An IRS officer gets limited staff
to assist him in this task. The reduction of manpower in the
field in recent years has had a bearing on this. However promotion
prospects and deputation posts are a major demoralizing factors
among the officers as these have be monopolized by the IAS
which has captured several benefits for itself due to being
in the decision making seat for other services as well as
itself. Both the services are adapting to changes in India's
economic framework in last fifteen years in the form of liberalization
and globalization.
Appointment & Salary
(a) Appointments will be made on probation for a period of
2 years provided that this period may be extended if the officer
on probation has not qualified for confirmation by passing
die prescribed departmental examination. Repeated failures
to pass the departmental examinations within a period of 3
years will involve loss of appointment.
(b) If in the opinion of Government the work or conduct of
an officer on probation in unsatisfactory- or shows that he
is unlikely to become an efficient income-tax officer the
Government may discharge him forthwith or may revert him to
his substantive post, if any.
(c) On die conclusion of his period of probation, Government
may confirm die officer in his appointment or if his work
or conduct has, in the opinion of Government, been unsatisfactory,
Government may either discharge him from the service or may
extend his period of probation for such further period as
Government may think fit
provided that in respect of appointment to temporary vacancies
there will be no claim to confirmation.
(e) Scale of pay:
1. Assistant Commissioner of Income Tax, Group (i) Junior
Scale: Rs. 8000-275-13500 (ii) Senior Scale: Rs. 10000-325-15200
2. Deputy Commissioner of Income Tax: Rs. 12000-375-16500
3. Selection Grade for Deputy Commissioner of Income Tax:
Rs. 14300-400-18300
4. Commissioner of Income Tax: Rs. 18400-500-22400
5. Chief Commissioner of Income Tax/ Director General: Rs.
22400-525-24500
In case he/ she does not pass the end-of-the-course test
at the Academy, the first increment will be postponed by one
year from the date on which he/ she would have drawn it or
up to the date on which under the departmental regulations,
the second increment accrues, whichever is earlier. Note:
It should be clearly understood by probationer that their
appointment would be subject to any change in the constitution
of the Indian Revenue Service, Group A which the Government
of India may think proper to make from time to time and that
they would have no claim for compensation in consequences
of any such changes.
