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Writer's pictureMuskan Celeste

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:

DESIGNATION

​PAY SCALE

GRADE PAY

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

Rs 8,700

Joint Commissioner of Income Tax

Rs 15,600 - Rs 39,100

Rs 7,600

Deputy Commissioner of Income Tax

Rs 15,600 - Rs 39,100

Rs 6,600

Assistant Commissioner of Income Tax

Rs 15,600 - Rs 39,100

​Rs 5,400


Perks of being an IRS Officer

However, With all the benefits, perks and power enjoyed by IRS officers, it's not without some challenges, which are Dealing with demanding people who are unwilling to pay taxes and Endangering their lives in the process of tax collection.


As an IRS officer, you get to enjoy the following perks:

  • The opportunity of living in a big city

  • Opportunity for overseas posting

  • Opportunity to serve in the Ministries

  • Relaxed and Decent accommodation

  • No political pressure and last-minute call

  • Good balance of professional and personal life

  • Job security, Pension and retirement benefits

  • Access to study abroad and certifications

  • Medical benefits and Financial Security

The power of an IRS Officer includes:

  • Arrest tax evaders

  • Initiate search and raid at small scale

  • Confiscate illegal wealth


How to Become an IRS Officer?

To become an Indian Revenue Service (IRS) officer, one must first qualify for the Union Public Service Commission (UPSC) Civil Services Examination. This Examination is conducted in three stages: Preliminary, Main and Interview. Candidates who qualify for the Preliminary Examination are eligible to appear for the Main Examination. Those who qualify for the Main Examination are eligible to appear for the Interview. After clearing the Interview, candidates are allotted to the Indian Revenue Service. After allotment, the candidate has to undergo a training program at the Lal Bahadur Shastri National Academy of Administration (LBSNAA) in Mussoorie. After successfully completing the training program, the candidate is appointed as an IRS officer.


Friendly Conclusion

By now, you've known what IRS means and what it entails. With all the perks, benefits and power and, of course, the challenges mentioned above, you can now make a choice whether to start a career in this vibrant service or otherwise. Check out our latest posts for study materials and interview preparation. Signup for the free daily newspaper and the monthly and yearly magazines for absolutely free; the offer is open for a limited time. If you're looking for a class package, mail us directly for a special discount.



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