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Indian Revenue Service (Income Tax)
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Indian Revenue Service (Income Tax)
The Indian Revenue Service (Income Tax) (IAST: Bhāratīya Rājasva Sevā), often abbreviated as IRS (IT), is the administrative revenue service of the Government of India. As a Central Service, it functions under the Department of Revenue of the Ministry of Finance and is under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance. The IRS is primarily responsible for collecting and administering direct taxes accruing to the Government of India.
The IRS (Income Tax) is controlled by a statutory body, the Central Board of Direct Taxes (CBDT) which reports to Revenue Secretary in Ministry of Finance. The duties of the IRS (IT) include providing tax assistance to taxpayers, pursuing and resolving instances of erroneous or fraudulent tax filings, and formulating and enforcing policy concerning income tax in India.
In the 2015 fiscal year, the IRS (IT) processed 3,91,28,247 returns and collected ₹6.95797 lakh crore (equivalent to ₹11 trillion or US$120 billion in 2023) in gross revenue, spending ₹6 (equivalent to ₹9.00 or 11¢ US in 2023) for every ₹1,000 (equivalent to ₹1,500 or US$18 in 2023) it collected. The relative contribution of direct tax to the overall tax collection of the Central Government has risen from about 36% to 56% over the period of 2000–01 to 2013–14. The contribution of direct tax-to-GDP has doubled (from about 3% to 6%) during the same period.
Direct tax in the form of an income tax was introduced by the British in India in 1860 to overcome the difficulties created by the Indian Rebellion of 1857. The organizational history of the Income-tax Department, however, starts in the year 1922, when the Income-tax Act, 1922 gave, for the first time, a specific nomenclature to various Income-tax authorities. In 1924, the Central Board of Revenue Act constituted a Central Board of Revenue - the statutory body with functional responsibilities for the administration of the Income-Tax Act.
Commissioners of Income tax were appointed for each province, and Assistant Commissioners and tax officers were placed under their control. Officers from the Imperial Civil Services (ICS) manned top posts, and the lower echelons were filled through promotions from the ranks. The Income Tax Service was established in 1944, and was subsequently reconstituted as the Indian Revenue Service (Income Tax) in 1953.
In 1963, given the increasingly complex roles and responsibilities of administering direct tax in India, the Central Board of Direct Taxes was constituted as a statutory body under the Central Board of Revenue Act, 1963.
There are two streams of recruitment to the Indian Revenue Service. IRS officers may enter the IRS by passing the Civil Services Examination (CSE). The CSE is a three-stage competitive selection process consisting of a preliminary examination, the main examination, and an interview. It is administered by the Union Public Service Commission (UPSC). IRS officers recruited in this way are called direct recruits.
Some IRS officers are also recruited from Central Services (Group B) of Income Tax Service (Group B). Group 'B' officers are gradually promoted over several years of service. The current ratio of the two streams at the entry-level is kept at 1:1. All IRS officers, regardless of their mode of entry, are appointed by the President of India.
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Indian Revenue Service (Income Tax)
The Indian Revenue Service (Income Tax) (IAST: Bhāratīya Rājasva Sevā), often abbreviated as IRS (IT), is the administrative revenue service of the Government of India. As a Central Service, it functions under the Department of Revenue of the Ministry of Finance and is under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance. The IRS is primarily responsible for collecting and administering direct taxes accruing to the Government of India.
The IRS (Income Tax) is controlled by a statutory body, the Central Board of Direct Taxes (CBDT) which reports to Revenue Secretary in Ministry of Finance. The duties of the IRS (IT) include providing tax assistance to taxpayers, pursuing and resolving instances of erroneous or fraudulent tax filings, and formulating and enforcing policy concerning income tax in India.
In the 2015 fiscal year, the IRS (IT) processed 3,91,28,247 returns and collected ₹6.95797 lakh crore (equivalent to ₹11 trillion or US$120 billion in 2023) in gross revenue, spending ₹6 (equivalent to ₹9.00 or 11¢ US in 2023) for every ₹1,000 (equivalent to ₹1,500 or US$18 in 2023) it collected. The relative contribution of direct tax to the overall tax collection of the Central Government has risen from about 36% to 56% over the period of 2000–01 to 2013–14. The contribution of direct tax-to-GDP has doubled (from about 3% to 6%) during the same period.
Direct tax in the form of an income tax was introduced by the British in India in 1860 to overcome the difficulties created by the Indian Rebellion of 1857. The organizational history of the Income-tax Department, however, starts in the year 1922, when the Income-tax Act, 1922 gave, for the first time, a specific nomenclature to various Income-tax authorities. In 1924, the Central Board of Revenue Act constituted a Central Board of Revenue - the statutory body with functional responsibilities for the administration of the Income-Tax Act.
Commissioners of Income tax were appointed for each province, and Assistant Commissioners and tax officers were placed under their control. Officers from the Imperial Civil Services (ICS) manned top posts, and the lower echelons were filled through promotions from the ranks. The Income Tax Service was established in 1944, and was subsequently reconstituted as the Indian Revenue Service (Income Tax) in 1953.
In 1963, given the increasingly complex roles and responsibilities of administering direct tax in India, the Central Board of Direct Taxes was constituted as a statutory body under the Central Board of Revenue Act, 1963.
There are two streams of recruitment to the Indian Revenue Service. IRS officers may enter the IRS by passing the Civil Services Examination (CSE). The CSE is a three-stage competitive selection process consisting of a preliminary examination, the main examination, and an interview. It is administered by the Union Public Service Commission (UPSC). IRS officers recruited in this way are called direct recruits.
Some IRS officers are also recruited from Central Services (Group B) of Income Tax Service (Group B). Group 'B' officers are gradually promoted over several years of service. The current ratio of the two streams at the entry-level is kept at 1:1. All IRS officers, regardless of their mode of entry, are appointed by the President of India.
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