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Nature of Services :  Indian Civil Services Examination ::INDIAN REVENUE SERVICE (IRS)

UPSC exam site: Civil Services Exam :IAS,IFS,IES Details-UPSC syllabus,ias toppers interview,IAS tips,upsc exam details, upsc exam 2006

 

Indian Civil Services : UPSC Exams ::INDIAN REVENUE SERVICE (IRS)

INDIAN REVENUE SERVICE (IRS)
The Indian Revenue Service (IRS) was formed in the year 1946 under the cadre controlling authority of Ministry of Finance, Department of Revenue with a cadre size of 2500 The source of recruitment (in percentage) is by direct recruitment 50% by promotion 50% and by lateral entries (if any).

Service hierarchy:

Grade Pay scales Designation in field Designation in headquarters Any other designation
Junior time scale 8000- 275 -13500 Assistant commissioner    
Senior time scale 10000- 325 -15200 Deputy commissioner    
Junior administrative grade 12000- 375 -16500 Joint commissioner    
Selection grade 14300- 425 -18300 Additional commissioner    
Senior administrative grade 18400-500-22400 Commissioner    
Higher administrative grade 22400-525-24500 Chief commissioner or Director General    
24050-650-26000   Member, CBDT  
26000 (fixed)   Chairman, CBDT  
Brief write up on the service outlining the main functions etc. including areas where interaction and coordination with other services is essential:
The IRS manages the administration of direct taxes in the country. They are responsible for administering wide gamut of fiscal laws like the income tax act, wealth tax, gift tax, interest tax act, expenditure tax act, etc. Their immediate objective is to collect direct taxes and to detect and deter evasion. The central board of direct taxes is the apex body dealing with the matters pertaining to direct taxes. It comprises of a chairman and five other members.

Members of CBDT are responsible for (a) investigation (b) income tax (c) personal and vigilance (d) tax policy and legislation (e) revenue and audit. The chief-commissioner of income tax are responsible for the overall administration of field officers and for meeting the action plan targets relating to collection of taxes, completion of assessments, expenditure budget, public relations, filing of reference applications in the High Court, prosecution of tax delinquents etc.