Indian Revenue Service

Indian Revenue Service (IRS) is a competitive Civil Services Exam in India. It is conducted by the UPSC for recruiting to the Revenue Department. This administrative service agency falls under the “Group A service” category of the central civil services and forms a significant part of the executive branch of the Indian Government. With the right guidance from a reputed civil service coaching institute, aspirants can strengthen their preparation for this prestigious service.

The Indian Revenue Services is divided into two branches:

  • Indian Revenue Service (Income Tax)

  • Indian Revenue Service Customs & Indirect Taxes (IRS C & IT)

Let us look into the career profile of an IRS (Customs and Central Excise) officer in this blog.

IRS C&IT Eligibility

For those intending to appear for the Indian Revenue Service (Custom and Indirect Taxes) Group ‘A’, below are the eligibility criteria:

EligibilityRequirement
AgeShould be between 21- 32 years
Age relaxation benefits under certain norms
QualificationA Bachelor’s degree from a renowned university
Any equivalent is applicable
NationalityShould be Indian citizens
Applicants from Nepal/Bhutan are eligible to apply
Tibetan refugees who have been settled in India are also eligible (before January 1, 1962)

 

Age Limit Relaxation

 

CategoryAge limit
OBCUp to 35 years
SC/STUp to 37 years

 

Number of Attempts

  • Candidates of the general category or EWS – 6 Attempts
  • OBC candidates – 9 Attempts
  • SC/ST candidates – No maximum attempts (till they reach the upper age limit)

IRS Exam Pattern

Just similar to the other UPSC Civil Services Examinations, the IRS Exam pattern comprises 3 phases.

  1. Preliminary Examination
  • Objective type General Studies Paper I & General Studies Paper II
  • This exam will shortlist the candidates for the next stage Mains Examination
  1. Mains Examination
  • The Mains Examination has 9 papers that include language papers and optional subjects as per the candidate’s choice
  • The detailed knowledge of the syllabus concepts of candidates is evaluated in this examination
  1. Interview or Personality Test
  • Based on the Mains Exam score, candidates will be shortlisted for the interview
  • The preliminary examination score is not considered for the final ranking

Training

After the successful selection in the interview, the eligible candidates will have to go through a three-month Foundation Course. This will be taken at the Lal Bahadur Shastri National Academy of Administration (LBSNAA) in Uttarakhand, (Mussoorie).

This will be followed by a special 16-month training programme, which is conducted at the NACIN – National Academy of Customs, Indirect Taxes, and Narcotics, in Faridabad, Haryana.

This training has two phases:

  • Classroom Training:

Fundamental theoretical elements of Indirect Tax laws, which the candidates have to administer, will be taken in the classroom training. The classroom training will have Assessment, Audit, Enforcement and Adjudication.

  • Field Attachments

Various indoor and outdoor activities are covered in the above training.

Career Profile of an IRS (customs and central excise)

Tax Collection:

IRS C&IT service officers are responsible for gathering indirect taxes like central excise duty, customs duty, and service tax.

They should ensure compliance with the tax laws and support revenue collection.

Policy Formulation

IRS officers have to contribute to policy formulation and execution in the taxation segment. They have to provide useful insights and expertise for effective tax administration and economic growth.

Tax Assessment and Auditing

Have to evaluate the tax liabilities of individuals and businesses.

Fight against black money

The mandated responsibility of IRS officers is to curb black money. In accordance they have to negotiate international agreements with similar tax jurisdictions.

Customs Laws Enforcement

IRS C&IT officers are committed to enforcing customs laws that will avoid smuggling, illegal imports, & export tax evasion. They have to work at airports, ports, and customs and make efforts to control illicit activities.

Investigation and Prosecution

Should investigate fraud, tax evasion, and other financial crimes. They are supposed to collect evidence, perform inquiries, and instigate legal proceedings if needed.

IRS C&IT Grades and Pay Scales

There are various grades in the IRS and pay scales will differ accordingly.

GradePay ScaleGrade Pay
Junior Time ScaleRs. 15,600 – Rs. 39,100

 

Rs. 5,400
Senior Time ScaleRs. 15,600 – Rs. 39,100Rs. 6,600
Junior Administrative GradeRs. 15,600 – Rs. 39,100Rs. 7,600
Selection GradeRs. 37,400 – Rs. 67,000Rs. 8,700
Super Time ScaleRs. 37,400 – Rs. 67,000Rs. 10,000
Above Super Time ScaleRs. 37,400 – Rs. 67,000Rs. 12,000

 

Other Perks and Benefits

  • House rent allowances – HRA
  • Medical benefits
  • Retirement benefits
  • Lifetime pension
  • Water and electricity bills
  • Can go out of India for study purposes, where the expenses will be taken by the government
  • Leave Travel Concession (LTC)
  • Education Allowance
  • Conveyance Allowance
  • Professional Development Allowance
  • Special Duty Allowance

Career Prospects

IRS officers can achieve outstanding career growth.

Promotions

Based on their services in the post, they are eligible for promotion to higher grades. The grade ranges from junior scales to senior administrative posts.

Abroad posts

As part of diplomatic missions/international trade assignments, IRS officers can be posted in foreign countries.

Central Deputation

Can grasp opportunities in central deputation in diverse government departments and organizations

International Assignments

Given the possibilities to work in international organizations and can contribute to global forums, representing the interests of India in taxation matters.

Tips to crack the UPSC CSE IRS (Customs and Central Excise)

  • Get a comprehensive understanding of the UPSC exam pattern and syllabus. This includes the Prelims and the Mains
  • Build your comprehensive study plan. Allot specific time for every topic and subject
  • Choose the right resources for your UPSC study
  • Stay on trend with the latest Affairs, economic developments, government policies and social issues.
  • Look into previous years papers
  • Develop your skills in communication, analytical, research, perseverance and patience

Get a chance to serve the nation in the prestigious IRS (C&CE) role. Stay focused and join the best UPSC CSE institute and make yourself deserved for the post.

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