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Indian Revenue Service (view source)
Revision as of 15:14, October 19, 2012
, 15:14, October 19, 2012Created page with "{| class="infobox" style="font-size: 90%; text-align: left; width: 27em" |+'''Indian Revenue Service''' |- ! cellpadding="1" colspan="12" style="background:#3B444B; color:#FFFFFF..."
{| class="infobox" style="font-size: 90%; text-align: left; width: 27em"
|+'''Indian Revenue Service'''
|-
! cellpadding="1" colspan="12" style="background:#3B444B; color:#FFFFFF; text-align: center" |Service Overview
|-
|colspan=2 style="text-align: center"|[[Image:Emblem of India.svg|80px|National Emblem]]<br/>[[Indian Revenue Service]]
|-
| '''Abbreviation'''
| IRS
|-
| '''Formed'''
| 1953
|-
|'''Headquarters'''
|[[North Block | Cabinet Secretariat]]<br/> [[Raisina Hill]], [[New Delhi]]
|-
| '''Country'''
| {{Flag|India}}
|-
| '''Training Grounds'''
| 1. [[National Academy of Direct Taxes]] ([[Nagpur]])<br />2. [[National Academy of Customs Excise and Narcotics|National Academy of Customs, Excise and Narcotics]] ([[Faridabad]])
|-
| '''Controlling Authority'''
| [[Ministry of Finance (India)|Ministry of Finance]], [[Government of India]]
|-
|-
| '''Legal Personality'''
| Governmental<br />Federal law enforcement
|-
| '''General Nature'''
| Taxation<br />Revenue Administration<br />
|-
| '''Cadre Size'''
| 3904 (Income Tax)<br />2644 (Customs and Central Excise)
|-
! cellpadding="1" colspan="15" style="background:#3B444B; color:#FFFFFF; text-align: center" |Service Chief
|-
| '''Chairman, CBDT'''<br />'''Chairman, CBEC'''
| Laxman Das<br />S. K. Goel
|-
! cellpadding="1" colspan="12" style="background:#800080; color:#FFFFFF; text-align: center" |Head of the Civil Services
|-
|
|[[Cabinet Secretary (India)|'''Cabinet Secretary''']]<br> Current: A. K. Seth
|}
The '''Indian Revenue Service''' ([[Hindi]]: भारतीय राजस्व सेवा), abbreviated as '''IRS''', is the [[revenue service]] of the [[Government of India]]. It is a [[Central Civil Services (India)|Central Civil Service]]. The service functions under the Department of Revenue in the [[Ministry of Finance (India)|Union Ministry of Finance]] and is concerned with the collection and administration of the various [[Direct tax|direct]] and [[Indirect tax|indirect taxes]] accruing to the [[Government of India|Union Government]].
IRS comprises of two branches - IRS (Customs and Central Excise) and IRS (Income Tax), which are controlled by two separate [[statute|statutory]] bodies, viz., [[Central Board of Excise and Customs]] (CBEC) and [[Central Board for Direct Taxes|Central Board of Direct Taxes]] (CBDT) respectively.
==Entry==
The members of IRS are recruited through a three-stage combined selection process called the [[Civil Services Examination]] (CSE) conducted by the [[Union Public Service Commission]] (UPSC). The CSE is taken by roughly four [[lakh]] aspirants each year and is considered to be very challenging.
[[File:DholpurHouse.jpg|right|thumb|[[Dholpur House]], [[New Delhi]]]]
'''Stage I''' ''Preliminary Examination'': It consists of two multiple-choice type papers, viz., General Studies and Aptitude Test. It is purely an elimination round and plays no part in the final rankings. Roughly 10,000 candidates are selected for the next stage.
'''Stage II''' ''Main Examination'': This stage is more exhaustive. It has nine papers of conventional (essay) type, of which two Language papers are qualifying in nature. Candidates must select two optional subjects of their choice. There are two papers each of General Studies and the two Optional subjects along with one compulsory Essay paper.
'''Stage III''' ''Personality Test'': Around 2,000 aspirants clear the Main Examination and are called for the last stage which is in the form of a personal interview by a board chaired by a member of the UPSC.
Finally, on the basis of a merit list prepared according to the total score in Main Examination and Personality Test, around 800 candidates are recommended for appointment to the various [[All India Services]] and [[Civil Services of India#Central Civil Services (CCS)|Central Civil Services]]. The candidates have to indicate their relative preference for the various services while applying for the Main Examination.
For entry into IRS, a [[Reservation in India|General category]] candidate needs to secure a rank within around top 200 . Hence the overall success ratio for entry into IRS(IT) is roughly 1:2080 making it one of the most difficult selection processes in India along with the other prestigious services like [[Indian Administrative Service]] (IAS), [[Indian Forest Service]] (IFS) and [[Indian Police Service]] (IPS).Entry into the IRS(IT) is considered very difficult.For example, in the 2011 batch, of the 425 selected candidates, 390 indicated IAS as their first preference, 35 chose IRS, and just nine chose IPS. But when it came to second preference, 226 candidates marked IRS(IT) as their choice, while only 159 marked IPS as their second choice.
The entire selection process lasts roughly one and a half year. There is a restriction on the number of attempts allowed (a maximum of four for [[Reservation in India|General category]] and seven for [[Other Backward Class|OBC]]).
==Training==
IRS Officer Trainees (OTs) first undergo a 3-month [[Foundation Course]] (common to all officers recruited through CSE) at any one of the three government academies - [[National Academy of Direct Taxes]] ([[Nagpur]]), RCVPN Academy of Administration and Management ([[Bhopal]]) or MCR HRD Institute of Andhra Pradesh ([[Hyderabad, India|Hyderabad]]).
IRS(C&CE) officers undergo a very dynamic training in specialised matters of conventional tax administration (customs, central excise, service tax & narcotics) along with unarmed combat, weapons and explosives at the National Academy of Customs, Excise and Narcotics (NACEN). Additionally IRS(C&CE) officers undergo extensive training with Army, Navy, Coastguard, National Police academy, Wildlife Institute of India and many other prestigious institues of the country so that they are better prepared to excel in their multi-faceted role. IRS(C&CE) officers undergo an 18 month probation after which they are posted as Assistant commissioners of Customs, Central Excise, Service Tax .
IRS(IT) officers undergo a 16-month Induction Training, where the OTs are intensively trained in Taxation, Public Administration, Law and Management conducted at [[National Academy of Direct Taxes]] (NADT) - [[Nagpur]]. They also get a law degree from NALSAR in Hyderabad. They also visit different foreign countries like Singapore, Malaysia to study tax administration.
In the First Module, emphasis is on giving intense theoretical inputs on the subjects of Theoretical Concepts and Practical Application of Direct Taxes Laws, Advanced Accounting and Finance and Business Laws-I. During the First Module,, the Officer Trainees attend a five day appreciation course for Parliamentary Processes and Procedures by Parliament Secretariat at New Delhi. After completing four months of training, there will be an On-The-Job Training where the Officer Trainees will be attached to the field formations for two weeks. The First Module ends with Departmental Examinations.
The second module commences with another On-The-Job Training for around eight weeks followed by Industrial Attachment for a week. On return from these, the Officer Trainees will be given inputs on the subjects of ‘Procedure/Techniques of Investigation and Drafting of Orders and Reports’, ‘Information Technology and Operations’, ‘Strategic and Operational Management’ and ‘Business Laws-II’. During this module, a number of guest lectures, both from and outside the Department, are organized. The second Departmental Examinations are conducted at the end of the module.
The training methodology followed at the NADT includes classroom lectures by in-house and external faculty, case studies, group discussions, seminars and presentations, workshops, syndicate group activities, and self-learning exercises. Tutorials are conducted on selected topics or projects to facilitate better interaction among OTs and faculty members. Exercises involving role-plays, management games, and audio-visual presentations including film shows are also organized from time to time. The Academy also invites eminent scholars, distinguished speakers, accomplished personalities from different walks of life, and senior civil servants, to address OTs on matters of topical interest. Further efforts have been made to shift the training methodology from the age old lecture method to participative and experiential learning methods like enlivening practical experiences, case studies, syndicate presentations, group discussions, role play etc to create a learning environment in which the active participation and involvement of the trainees is maximized.
==IRS(C&CE)==
The Customs & Central Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India. IRS(C&CE) officers start their careers as Assistant Commissioners in the field and within 20 - 25 years rise to the post of Chief Commissioners, with a few senior most officers who become Members of CBEC / CESTAT / Settlement Commission. The cadre strength of IRS(C&CE) is about 2600.<br />The officers of IRS (C&CE) work in varied arenas like Central Excise, Service Tax, Customs and Narcotics.
'''Customs'''<br />
Indian Customs , apart from being a significant contributor of revenue to the central exchequer, protects our economy, environment, wildlife and heritage by checking smuggling including that of Fake Indian Currency Notes (FICN), endangered species of flora & fauna, arts & antiquities among others. By checking the smuggling of Narcotic Drugs & Psychotropic Substances, the Customs Department plays an important role in preserving and promoting our social well-being. The Customs Department has presence at International Airports, SeaPorts and Land Customs Stations.The Senior Posts of the Indian Customs Department (Assistant commissioner and Above) are manned by IRS officers.
The year 2012-13 marks 50 years of the Customs Act, 1962 and to celebrate the occasion, Central Board of Excise and Customs’ (CBEC) tableau depicting “Indian Customs: Guardians Of Our Economic Frontiers” was part of 2012 Republic Day Parade.The first ever tableau of Central Board of Excise and Customs presents the myriad facets of the working of Indian Customs and the proactive role it plays in facilitating trans-border movement of persons & goods, while exercising eternal vigilance.
The signature tune of Indian Customs ‘Pragati Ki Dhadkan’ shall be played with the tableau. This tune has been specially composed by noted music director Shri Adesh Srivastava. This Signature tune marks a curtain raiser to the Golden Jubilee Celebrations of the Indian Customs Act, 1962. It captures the presence of Indian Customs on the Indian waters, over the Indian skies and the land borders in the three movements of the music. Its vibrant beat is evocative of this dynamic force and symbolises the March of Progress.
'''Central Excise'''<br />
The Central Excise duty is levied in terms of the Central Excise Act, 1944 and the rates of duty, ad valorem ''(on value)'' or specific, are prescribed under the Schedule I and II of the Central Excise Tariff Act, 1985. The Central Excise Officers are also entrusted to collect other types of duties levied under Additional Duties (Goods of Special Importance) Act, Additional Duties (Textiles and Textiles Articles) Act, Cess etc.
Till 1969, there was physical control system wherein each clearance of manufactured from the factory was done under the supervision of the Central Excise Officers.
'''Service Tax'''<br />
It is a tax levied on services provided in India, except the State of Jammu and Kashmir and is governed by Chapter V of Finance Act, 1994. At present there are about 120 taxable services in India. Though introduced only in 1994, it has become a significant contributor to revenues of Government of India with the addition of new taxable services in successive union budgets.<br />
'''Narcotics'''<br />
Central Bureau of Narcotics (CBN), manned by officers of IRS(C&CE), supervises licit opium poppy cultivation only in the states of Madhya Pradesh, Rajasthan, Uttar Pradesh and regulates (manufacture/import/export) the use of narcotic and precursor chemicals.
==IRS(IT)==
Administration of income tax in India had begun as early as 1860. In the initial years, provincial governments administered this tax. The organizational history of the Income Tax Department starts from the year 1922, when the IncomeTax Act, 1922, gave specific nomenclature to various Income Tax authorities for the first time. The Income Tax Service was established in 1944, which subsequently came to be known as Indian Revenue Service (Income Tax).
The first batch of Income Tax Officers was directly recruited in the year 1944 through the 1943 examination conducted by the Federal Service Commission for IAS and Allied Services.
The recruitment of Income Tax Officers (Class-I) started in 1945 with the recruitment of 18 officers through the IAS Examination of 1944. The service was then known as Income Tax Officers (Class-I) Service.
The Indian Revenue Service (IRS)(IT) is the revenue service of the Indian government. The premier agency is a part of the Department of the Revenue, and is under the immediate direction of the Finance Minister. The IRS is responsible for collecting taxes and the interpretation and enforcement of the Income Tax Act.'''They are the premier tax collectors of direct tax in India and contribute to about 59% of revenue to the Govt Of India.Direct Taxes is overtaken Indirect Taxes as the king of taxes.'''
The service offers immense diversity of work and officers are required to be administrators, investigators, quasi-judicial authorities, shrewd lawyers and tax policy makers right from the beginning of their careers.
IRS(IT) through the Income Tax Criminal Investigation Unit (CI) have a combined accounting and law enforcement background. These collective skills make IRS(IT) experts at following financial transactions, analyzing key pieces of detailed financial information and putting together an otherwise confusing, jigsaw-type puzzle of financial transactions that outline expenditures, life-style changes and acquisition of assets.Discovering where the money came from and where it went is what IRS(IT) officers do best.
These unique skills enable them to analyze complex, often unusual, financial transactions, and are best utilized to combat terrorism involving:
* The leadership and members of extremist groups who have committed tax evasion,
* money laundering, or currency violations;
* Persons engaged in fundraising activities to support terrorism, especially if tax exempt organizations are being utilized;
* Terrorism investigations involving complex, extensive or convoluted financial transactions.
Historically, IRS(IT) have been engaged in a variety of activities including assisting the CBI,IB and RAW by focusing on financial leads, conducting witness interviews, participating in DTAA teams sent to the Middle East, Europe, and the Caribbean to conduct financial investigations, and analyzing financial data.
As the policy development and outreach office for TFI, Terrorist Financing Department in the Home Ministry manned by IRS(IT)officials works across all elements of the national security community – including the law enforcement, regulatory, policy, diplomatic and intelligence communities – and with the private sector and foreign governments to identify and address the threats presented by all forms of illicit finance to the international financial system.As financial investigators,IRS(IT) fill a unique niche in the federal law enforcement community. Today’s sophisticated schemes to defraud the government demand the analytical ability of financial investigators to wade through complex paper and computerized financial records. Due to the increased use of automation for financial records,IRS(IT) are trained to recover computer evidence. Along with their financial investigative skills, special agents use specialized forensic technology to recover financial data that may have been encrypted, password protected, or hidden by other electronic means.
Criminal Investigation's primary resource commitment is devoted to the development and investigation of legal source tax crimes. These investigations involve legal industries and occupations, and more specifically, legally earned income. Fraud in legal industries is often termed "white collar" crime because it involves financial violations, including tax violation, by individuals who are not involved in other criminal activity. Some of the tax violations include
*income tax evasion,
*failure to file,
*filing a false tax return
The crimes often include employment tax fraud, false claims for tax refunds, abusive trust schemes, unscrupulous tax return preparers and frivolous filers/nonfilers who challenge the constitutionality of the Indian tax system.This program encompasses all tax and tax-related violations, as well as money laundering and Bank Secrecy Act/currency violations. The crimes may include over billing of Medicare, kickbacks to public officials, activities to obtain money through telemarketing scams, securities fraud, ponzi schemes, or even illegal book-making activities.
==Work Profile==
Starting with Assistant Commissioner (AC), members of the IRS usually rise up to the designation of Chief Commissioner (CC). Some senior-most members serve as Chairpersons or Members of [[Central Board for Direct Taxes|Central Board of Direct Taxes]] (CBDT), [[Central Board of Excise and Customs]] (CBEC), [[Customs, Excise and Service Tax Appellate Tribunal]] (CESTAT) and Income Tax Appellate Tribunal (ITAT).
[[Image:New Delhi North Block.jpg|thumb|The [[North Block]] houses the Finance Ministry]]
IRS officers in the course of their career head many sensitive charges related to customs (preventive) , intelligence and enforcement and on many occasions work under considerable threat to life. History bears witness to customs and central excise officers who have laid down their lives combating drug cartels, wildlife smuggling cartels, organized smuggling and notorious crimes that have Cross-border and national security ramifications.
IRS officers are considered for grant of Presidential Award of Appreciation Certificate for exceptionally meritorious service rendered at the risk of life and specially distinguished record of service on their achieving and maintaining excellence in the discharge of their duties. These awards are announced on the eve of Republic Day. This year 35 officers have been selected for grant of Presidential Award of Appreciation Certificate for ‘Specially distinguished record of service’. These officers have exhibited exceptional commitment and devotion to duty on a sustained basis, while achieving the goals set for their organizations.
These officials look after matters relating to:
• Administration work pertaining to the Department of Revenue;
• Coordination between the two boards ([[Central Board for Direct Taxes|CBDT]] and [[Central Board of Excise and Customs|CBEC]]);
* Administration of Central Sales Tax Act - 1956;
* Foreign Exchange Management Act - 1999;
* Prevention of Money Laundering Act - 2002;
* Conservation of Foreign Exchange and Prevention of Smuggling Activities Act - 1974;
* Narcotic Drugs and Psychotropic Substances Act - 1985;
* Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act - 1976;
* Indian Stamp Act - 1899 (to the extent falling within the jurisdiction of the Union of India);
[[File:Bird smuggler.jpg|thumb|right|160px|A smuggler of rare birds busted by Indian Revenue Service officials at a India-Bangladesh border]]
• Matters relating to the following attached offices of the Department and other Ministries:
a) [[Enforcement Directorate]] (ED)
b) [[Central Economic Intelligence Bureau]] (CEIB)
c) [[Directorate of Revenue Intelligence]] (DRI)
d) Central Bureau of Narcotics (CBN)
e) Financial Intelligence Unit - India (FIU-IND)
f) Income Tax Settlement Commission and Customs and Central Excise Settlement Commission
g) Competent Authority for SAFEMA and NDPS act
h) Income Tax Ombudsman
i) Appellate Tribunal for Forfeited Property
j) Authority for Advance Rulings for Customs and Central Excise and Income Tax
k) Positions in the Ministry of External Affairs and in embassies and consulates abroad.
l) National Committee for Promotion of Social and Economic Welfare
m) Controller of factories
n) [[Directorate General of Income Tax Investigation]]
o) Directorate General of Income Tax Intelligence(Criminal Investigation)
p) Directorate General of Anti-Evasion and Serious Fraud Investigation Office (SFIO)
q) [[Directorate General of Economic Enforcement]]
r) [[Narcotics Control Bureau]]
s) Terrorist Financing and Financial Crimes(Ministry of Home Affairs)
t) Election Commission as Chief General Observers, Expenditure observers,etc
u) Insurance Ombudsman
v) Chief [[Vigilance]] Officers in different Ministries and Public Sector Units
w) Heading various Commissions -post retirement
x) Narcotics commissioner of India
y)Intellingence related postings in Customs Overseas Intelligence Network and [[IMF]]
z)Intelligence Bureau and and R&AW
• They are also deputed to the [[Central Bureau of Investigation]] (CBI), [[Securities and Exchange Board of India]] (SEBI) and [[Narcotics Control Bureau]] (NCB), Election Commission as Chief General Observers, Expenditure observers,etc, apart from heading various cells in the [[Ministry of Finance (India)|Ministry of Finance]],Home Ministry and other ministries in the [[Government of India]].
The general administrative acumen of the service has also got some recognition of late. The former [[Chief Election Commissioner of India]], [[T. S. Krishnamurthy]] was the first IRS(IT) officer to have become a Secretary to the Government of India.
With changing times however, more and more IRS officers are serving in departments and areas that used to exclusively be the forte of IAS officers. This widening of opportunities and exposure has made the IRS more attractive.
Since there is no cadre system in this service you can expect to be posted anywhere in India and even your home state, which becomes a problem for many in the IAS or IPS. The tenures are also more stable with an average of 3 years unlike the other two services where one may not even complete a month and the average tenure is around a year or so.
== Acts administered by IRS officers ==
* Customs Act, 1962 and related matters
* Income Tax Act,1961
* Central Excise Act, 1944 and related matters
* Narcotic Drugs and Psychotropic Substances Act, 1985;
* Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988
* Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
* Chapter V of Finance Act, 1994 (relating to Service Tax)
* Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974
* DTC*
* GST*
* Expenditure Tax Act, 1987
* Benami Transactions (Prohibition) Act, 1988
* Super Profits Act, 1963
* Companies (Profits) Sur-tax Act, 1964
* Compulsory Deposit (Income Tax Payers) Scheme Act, 1974
* Chapter VII of Finance (No.2) Act, 2004 (Relating to Levy of Securities Transactions Tax)
* Chapter VII of Finance Act 2005 (Relating to Banking Cash Transaction Tax)
* Medicinal and Toilet Preparations (Excise Duties) Act, 1955;
* Central Sales Tax Act, 1956;
* Indian Stamp Act, 1899 (to the extent falling within jurisdiction of the Union)
* Foreign Exchange Management Act, 1999; and
* Prevention of Money Laundering Act, 2002.'''
* The Customs Tariff Act, 1975
* The Central Board of Revenue Act, 1962
* Foreign Trade (Development and Regulation) Act 1992
* The Foreign Exchange Management Act 1999
* The Narcotics Drugs and Psychotropic Substances Act, 1985 (as amended by the amendment Act, of 1988)
* The Prevention of illicit traffic in Narcotics Drugs and Psychotropic substances Act, 1988
* The Trade and Merchandise Marks Act, 1958
* The Territorial Waters (Continental Shelf and Exclusive Economic Zones ) Act, 1976
* The Provisional Collection of Taxes Act, 1931
* The Agricultural Produce (CESS) Act, 1940
* The Agricultural Produce (Marketing & Grading), Act, 1937
* Ancient Monuments Preservation Act, 1904
* The Antiquities and Art Treasures Act, 1904The Arms Act, 1959
* The Coal Mines (Conservation & Development) Act, 1974
* The Coast Guard Act, 1978
* The Coasting Vessels Act, 1838
* The Coir Industries Act, 1953
* The Copy Right Act, 1953
* The Court Fees Act, 1970
* The Criminal Procedure Code, 1973
* The Destructive Insects and Pests Act, 1914
* The Drugs & Cosmetics Act, 1940
* The Drug and Magic Remedies (Objectionable Advertisements) Act, 1954
* The Export (Quality Control & Inspection) Act, 1963
* The Income Tax Act, 1961
* The Indian Coffee Act, 1942
* The Indian Cotton Cess Act, 1923
* The Indian Explosives Act, 1884 and the Rules made thereunder
* The Indian Light House Act, 1927
* The Indian Penal Code, 1860
* The Indian Merchant Shipping Act, 1958
* The Indian Ports Act, 1908
* The Indian Post Office Act, 1898
* The Iron One Mines and Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976
* The Livestock Importation Act, 1968
* The Major Port Trusts Act, 1963
* The Mineral Products (Additional Duties of Excise & Customs) Act, 1951
* Petroleum Act, 1933
* The Prevention of Food Adulteration Act, 1954
* The Procedure Cess Act, 1966
* The Rubber Act, 1947
* The Smuggling and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1975
* The Stamps Act, 1899
* The Tea Act, 1953
* The Indian Wild Life (Protection) Act6, 1973
==Designations==
The designations and time-scales within the Indian Revenue Service are as follows:
{|border="1" cellpadding="5" cellspacing="0" align="center"
|-
|
! scope="col" style="background:#efefef;" | Position / Pay Grade in the Government of India
! scope="col" style="background:#efefef;" | Level and Rank
! scope="col" style="background:#efefef;" | [[Indian order of precedence|Order of Precedence]]<br>(As per Presidential order)
|-
! scope="row" style="background:#efefef;" | 1
|Junior Time Scale
|'''Assistant Commissioner''' / Entry-level (Probationer)
| --
|-
! scope="row" style="background:#efefef;" | 2
|Senior Time Scale
|'''Deputy Commissioner''' (Equivalent to) Under Secretary to Government of India /Collector of a District
| --
|-
! scope="row" style="background:#efefef;" | 3
|Junior Administrative Grade
|'''Joint Commissioner''' (Equivalent to) Deputy Secretary to Government of India
| --
|-
! scope="row" style="background:#efefef;" | 4
|Selection Grade
|'''Additional Commissioner''' (Equivalent to) Director to Government of India
| --
|-
! scope="row" style="background:#efefef;" | 5
|Senior Administrative Grade
|'''Commissioner''' (Equivalent to) Joint Secretary to Government of India
| 26
|-
! scope="row" style="background:#efefef;" | 6
|Higher Administrative Grade
|'''Chief Commissioner''' (Equivalent to) Additional Secretary to Government of India
| 25
|-
! scope="row" style="background:#efefef;" | 7
|Apex Scale / HAG+
|'''Chairman/Member/Ombudsman (Boards & Tribunals)''' (Equivalent to) Spl. Secretary to Government of India
| 23
|-
|}<br />
==Equivalent Ranks==
{| class="wikitable"
|-
! S No
! [[Indian Police Service]] (State)
! [[Indian Forest Service]] (State)
! [[Indian Revenue Service]](C&CE) (Union)
! [[Indian Revenue Service]](IT) (Union)
|-
| 1
| Assistant Superintendent of Police
| Assistant Conservator of Forests
| Assistant Commissioner of Central Excise & Service Tax/Customs
| Assistant Commissioner of Income Tax
|-
| 2
|Additional Superintendent of Police/[[Superintendent of Police]]
|[[Deputy Conservator of Forests]]
|Deputy Commissioner of Central Excise & Service Tax/Customs
|Deputy Commissioner of Income Tax
|-
| 3
| Senior Superintendent of Police
| [[Deputy Conservator of Forests]]
| Joint Commissioner of Central Excise & Service Tax/Customs
| Joint Commissioner of Income Tax
|-
| 4
| Deputy Inspector General of Police
| [[Conservator of Forests]]
| Addl. Commissioner Central Excise & Service Tax/Customs
| Additional Commissioner of Income Tax
|-
| 5
| [[Inspector General of Police]]
| Chief Conservator of Forests
| Commissioner of Customs, Central Excise & Service Tax
| Commissioner of Income Tax
|-
| 6
| [[Additional Director General of Police]]
| additional Principal Chief Conservator of Forests
| Commissioner of Customs, Central Excise & Service Tax
| Additional Director General /Sr. Commissioner of Income Tax
|-
| 7
| Director General of Police/CRPF,CISF,NSG,BSF,state etc
| [[Principal Chief Conservator of Forests]]
| Chief Commissioner of Customs, Central Excise
| Director General/[[Chief Commissioner of Income Tax]](CCA)
|-
| 8
|Director Intelligence Bureau(4 star)
| Director General of Forests
| -
| Director General of Income Tax(CBDT)
|-
| 9
| Secretary (Home) only held by IAS
| Secretary (Forest) only held by IAS
| '''Spl. Secretary CBEC Chairman/Board Members/Ombudsman etc
| '''Spl. Secretary [[CBDT]] Chairman/Board Members/[[Ombudsman]]'''''' etc
|-
|}
<!-- End of table, do not remove! --><br />
==Career Prospects==
Apart from the staff welfare schemes of the Government, members of the IRS have an added sense of satisfaction that comes from directly contributing to the development of the country as revenue is the source of all development work of the State. With a strength of approximately 4000 (IT) and 2600 (C&CE) officers, the IRS is responsible for the collection of 86% of the [[Economy of India|revenue of the Government of India]]. While the main work is assessment and recovery of direct taxes and indirect taxes, the departments have specialized branches dealing with investigation of tax evasion.
IRS(C&CE) officers also contribute in curbing the menace of smuggling of arms and ammunition,Narcotics, Wildlife trade. Green customs is an initiative by which IRS (C&CE) officers have curbed the trade in hazardous substances to the environment. DRI and various preventive commissionerates have seized numerous consignments of Red sanders, live exotic animals etc. IRS(C&CE) offers tremendous job diversity and the officers are expected to perform multi-faceted roles in the administration and enforcement of central excise, service tax, customs and narcotics formations.
Terrorism and Financial Intelligence in the Home Ministry (TFI) manned by IRS(IT) officials marshals the financial intelligence and enforcement functions with the twin aims of safeguarding the financial system against illicit use and combating rogue nations, terrorist facilitators, weapons of mass destruction (WMD) proliferators, money launderers, and other national security threats.As the policy development and outreach office for TFI, it gets information from RAW and works across all elements of the national security community – including the law enforcement, regulatory, policy, diplomatic and intelligence communities – and with the private sector and foreign governments to identify and address the threats presented by all forms of illicit finance to the international financial system. IRS(IT) also consists of experts in the field of accountancy, forensic auditing, law, information technology, investigation, company law, capital market and taxation for detecting and prosecuting or recommending for prosecution white-collar crimes/frauds.
IRS(IT) officers advance this mission by developing initiatives and strategies to deploy the full range of financial authorities to combat money laundering, terrorist financing, WMD proliferation, and other criminal and illicit activities both at home and abroad. These include not only systemic initiatives to enhance the transparency of the international financial system, but also threat-specific strategies and initiatives to apply and implement targeted financial measures to the full range of national security threats. Primary examples of these roles in advancing this mission is TFFC’s leadership of the Indian Government delegation to the Financial Action Task Force, which has developed leading global standards for combating money laundering and terrorist financing and its role in specific efforts to counter threats like proliferation, terrorism.
The Income Tax Department administers and enforces economic and trade sanctions based on Indian foreign policy and national security goals against targeted foreign countries and regimes, terrorists, international narcotics traffickers, those engaged in activities related to the proliferation of weapons of mass destruction, and other threats to the national security, foreign policy or economy of India.
* Financing economy of the India by collection direct tax.;
* Advising on domestic and international financial, monetary, economic, trade and tax policy;
* Enforcing federal finance and tax laws;
* Investigating and prosecuting tax evaders;
* Publishing statistical reports.
A civil servant is responsible for the law and order and general administration in the area under his work. Typically the functions of an IRS officer are as follows <ref name = "ExamResult">[http://www.examresult.co.in/upsc/39-civil-services/46-indian-administrative-service.html Exam Result IAS information website]</ref> :
* All matters relating to levy and collection of Direct Taxes.
* All matters relating to levy and collection of Indirect Taxes.
* Investigation into economic offenses and enforcement of economic laws.
* Prevention and combating abuse of Narcotic drugs and psychotropic substances and illicit traffic therein.
* Enforcement of FEMA and recommendation of detention under COFEPOSA.
* Work relating to forfeiture of property under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 and Narcotics Drugs and Psychotropic Substances Act, 1985.
* Levy of taxes on sales in the course of inter-state trade or commerce.
* Matters relating to consolidation/reduction/exemption from payment of Stamp duty under Indian Stamp Act, 1899.
* Residual work of Gold Control
* Matters relating to CESTAT.
* Cadre Control of Income Tax Department and Central Excise,Customs and Service Tax Departments.
* To handle the daily affairs of the government, including framing and implementation of policy in consultation with the minister-in-charge of the concerned ministry.<ref name = "ExamResult"/>
* Implementation of policy.
* Implementation requires traveling to places where the policies are being implemented.
* Implementation also includes expenditure of public funds which again requires personal supervision as the officers are answerable to the Parliament and State Legislature for any irregularities that may occur.
* In the process of policy formulation and decision making, officers at various levels like joint secretary, deputy secretary make their contributions and the final shape to the policy is given or a final decision is taken with the concurrence of the minister concerned or the cabinet depending upon the gravity the issue.<ref name = "ExamResult"/>
Presently only 3% of Indian population comes in the tax bracket. 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 public-private participation being the keyword. Hence the service will be at the interaction point between the private industry and the Government. According to a recent report in ''[[The Economic Times]]'', the IRS is likely to witness an increasing demand for its officers in the private sector considering their wide range of experience in manning various fiscal and monetary policy centers as well as various field formations.
As compared to the other premier services of the Government of India, IRS has the advantages of lesser political interference, stability of tenure and opportunities to stay in large urban centers and deputations in different ministries.
==Uniform==
Uniform in Central Excise Department is similar to the Khaki uniform of Police officials.
It is dissimilar in respect of the shoulder badges, cap badge and logo or emblem so as to enable identification of the person as belonging to the Police or to Central Excise/Narcotics.
The Customs officers had white uniforms similar to those of naval officers but with differences in shoulder badges, cap badges, belt badges etc. to differentiate a customs officer from a naval officer.
Currently in Central Excise, Customs & Narcotics Department the uniforms are prescribed for Deputy Commissioners, Assistant Commissioners, Superintendents/Appraising Officers, Inspectors/Preventive Officers, Sub-Inspectors, Head Constables, Sepoys & Drivers.
There is no uniform for the senior officers viz. Chief Commissioner/Director General, Commissioner/ADG, Additional Commissioner & Joint Commissioner.
Also, there is no uniform for ministerial staff (lower division clerks, upper division clerks, stenographers, assistants, Dos, OS, AO, CAO). There is no uniform for officials of the income tax department.
==Indian Income-tax Department==
[[Image:INCOME_TAX_INDIAN).jpg|thumb|right| Income tax Department logo.]]
The Indian Income-tax Department is [[India]]'s premier financial agency, responsible for a wide variety of [[financial]] and [[fiscal]] matters.The Tax department is controlled by the Department of Revenue in the [[Ministry of Finance]] of the [[Union Government]] headed by a [[Union Minister]] who reports directly to the [[Prime Minister]].The CBDT is a part of Department of Revenue in the Ministry of Finance. On one hand, CBDT provides essential inputs for policy and planning of direct taxes in India,at the same time it is also responsible for administration of direct tax laws through the Income Tax Department. The Central Board of Direct Taxes is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio capacity also function as a Division of the Ministry dealing with matters relating to levy and collection of direct taxes and matters of tax evasion and revenue intelligence.It is India’s official [[FATF]] unit. The Incometax Department draws its officers from the [[Indian Revenue Service]] officers around the country. It is responsible for investigation into various economic crimes and tax evasion.The special agents and agents are able to carry firearms when they are posted in the Directorate of Criminal Investigation (DCI) in the I-T department .The Finance Ministry has recently notified bringing under one umbrella the intelligence and criminal investigation units of the Income Tax department to effectively deal with terror financing cases and transactions that pose threat to national security.The department will now recruit special agents and agents (criminal investigation) under the new wing, half of whom would be recruited or brought on deputation from premier investigative agencies and police organisations of the country..The Finance Ministry has notified bringing under one umbrella the intelligence and criminal investigation units of the Income Tax department to effectively deal with terror financing cases and transactions that pose threat to national security.The department will now recruit special agents and agents (criminal investigation) under the new wing, half of whom would be recruited or brought on deputation from premier investigative agencies and police organisations of the country.
'''The special agents who will form part of the premier DCI would be able to carry firearms under the rules prescribed by their parent organisation and would be able to tackle any intimidation in course of their new duty of checking and gathering intelligence on tax evasion.''' With the process of economic liberalisation having gathered momentum there have been significant changes in the nature of tax evasion. While there has been reduction in conventional smuggling due to liberalisation of import regime and reduction in rates of duty, there is no respite in commercial frauds by way of misdeclaration/undervaluation of imported goods and misuse of export promotion schemes. Further, we now face an increased threat of smuggling of narcotic drugs, foreign currency, arms and explosives etc. due to growing nexus between smugglers and anti-national elements. Problems such as international terrorism, narco-terrorism, money laundering, IPR violations, cyber crimes, import of hazardous substances etc. will occupy centre stage in the future as the emerging global threats. There are also issues like dumping of goods which cause more concern to developing economies like India and will, therefore, engage attention of the policymakers and enforcement agencies alike.
'''Economic crimes in India, like in other countries, are linked to several other offences, or even organised crimes, having bearing on national security. A greater degree of sophistication is being noticed in the activities of tax evasion and commercial frauds and there is a growing recognition in the world that the economic offences are, many times, part of other serious crimes posing serious threat to the security of the nation'''. The DCI will be headed by the Director General of Intelligence (Income Tax) and was notified in May this year to tackle the menace of black money with cross-border ramifications.
The revamp is aimed at launching 'un-intrusive' investigations against "persons and transactions suspected to be involved in criminal activities having cross-border, inter-state or international ramifications, that pose a threat to national security and are punishable under the direct tax laws."The commissioners of the intelligence directorate of I-T who are posted in cities like Delhi, Chandigarh, Jaipur, Ahmedabad, Mumbai, Chennai, Kolkata and Lucknow will also take up criminal investigation work under the DCI.
Criminal investigation relies heavily on accurate and specific actionable intelligence and information of such activities and hence such an arrangement has been made.Separate manpower for the criminal investigation unit will be raised in the next few years when the department gets additional sanction.The intelligence wing of the I-T department has the Central Information Branch (CIB) under it, which is a repository of classified and exhaustive data on taxpayers' financial transactions.
'''The Criminal Investigation strategic plan is composed of three interdependent programs: Legal Source Tax Crimes; Illegal Source Financial Crimes; and Narcotics Related Financial Crimes'''. These three programs are mutually supportive, and encourage utilization of all statutes within CI’s jurisdiction and enforcement techniques to combat tax, money laundering and currency crime violations. Criminal Investigation must investigate and assist in the prosecution of those significant financial investigations that will generate the maximum deterrent effect, enhance voluntary compliance, and promote public confidence in the tax system.
==The Central Board of Excise & Customs (CBEC)==
The '''Central Board of Excise and Customs (CBEC)''' is the national agency responsible for administering Customs, Central Excise & Service Tax in [[India]]. Currently, CBEC is under the Department of Revenue, Ministry of Finance. The Board has Members and a Chairman who are officers of the rank of Spl. Secretary to Government of India. The field formations comprise of Zones and Directorates headed by Chief Commissioners level officers.
Important Directorates of CBEC :-
# Directorate of Central Excise Intelligence
# Directorate of Revenue Intelligence
# Directorate of Inspection (Customs and Central Excise)
# Directorate of Housing and Welfare
# National Academy of Customs, Excise & Narcotics
# Directorate of Vigilance
# Directorate of Systems
# Directorate of Audit
# Office of the Chief Departmental Representative
# Central Revenue Control Laboratory'''<br />
'''Name of the office & Functions in brief'''<br />
'''Directorate of Central Excise Intelligence'''
(a) To collect, collate and disseminate intelligence relating to evasion of central excise duties.
(b) To study the price structure, marketing patterns and clarification of commodities vulnerable to evasion of Central Excise duty
(c) To coordinate action with other departments like income tax etc. in cases involving evasion of central excise duties;
'''Directorate of Revenue Intelligence'''
Born out of convention and now a feature of every country’s fiscal policy, customs levies and laws have come to occupy a pivotal place in every economy. This resulted in the setting up of an organisation called the Central Revenue Intelligence Bureau in 1953.
The original brief of DRI was extensive. There was no separate organization to deal with either evasion of central excise duties or prevent narcotic drug trafficking. Thus, the charter of DRI, as it stood then, encompassed all aspects of work pertaining to customs, central excise and narcotics, which required control, direction and investigation from the Centre.
The Directorate of Revenue Intelligence in its present form is a lean organisation charged essentially with the collection of intelligence, its analysis, collation, interpretation and dissemination on matters relating to violations of customs laws, and to a lesser extent, anti-narcotics law. In order to ensure effective discharge of its responsibilities, DRI maintains close liaison with all the important enforcement agencies in India like the Central Economic Intelligence Bureau, Income-Tax department, Enforcement Directorate, Narcotics Control Bureau, Directorate General of Foreign Trade, Border Security Force, Central Bureau of Investigation, Coast Guard, the State Police authorities and also with all the Customs and Central Excise Commissionerates. It also maintains close liaison with the World Customs Organisation, Brussels, the Regional Intelligence Liaison Office at Tokyo, INTERPOL and foreign Customs Administrations.
Every enforcement agency in this climate has to tread carefully and strike a fine balance between facilitation - a natural corollary to liberalisation – and enforcement. The events of Sept, 11 and Dec. 13 have also led to changed perception of the role of Customs in the future, with security again emerging as an issue at the forefront. This Directorate has risen to this challenge and would like to believe that it has largely met with success in its mission.
'''Central Bureau of Narcotics'''
Central Bureau of Narcotics (CBN) is affiliated with Department of Revenue and is regulated by Central Board of Excise & Customs.
CBN is Headed by Narcotics Commissioner who is officer of Indian Revenue Service .
Other top posts of CBN are also held by IRS officers.
It's headquarters is situated at Gwalior (M.P.).
The Commissioner of CBN is Ms. Jagjit Pavadia.
The functions of CBN include:-
*Preventive and enforcement functions especially in the three poppy growing States.
*Investigation of cases under the NDPS Act, 1985 and filing of complaint in the Court.
*Investigation of cases under the NDPS Act, 1985 and filing of complaint in the Court.
'''Structure of Central Excise, Customs & Narcotics Department'''
The CBEC is headed by Chairman of Board (CBEC), who is the senior most IRS (C&CE) officer of India. The other important ranks are,
* CBEC Board Members
* Chief Commissioner / Director General
* Commissioner / Addl. Director General
* Addl. Commissioner
* Joint Commissioner
* Deputy Commissioner
* Asstt. Commissioner
* Superintendent / Appraising Officer
* Inspector / Preventive Officer / Intelligence Officer
* Sub-Inspector
* Head Constable &
* Sepoy
Ministerial Staff includes LDC, UDC, Sr Tax Assistants, Tax Assistants etc. EDP Staff includes Data Entry Operators, Data Processing Assistants, Assistant Programmers, Programmers and SSA.
==Need for Reform==
{{Main|Civil service reform in developing countries}}
[[Transparency International]], a global watchdog body, ranked India at a low 73 out of the 102 countries in its [[Corruption Perception Index]], later in [[Corruption_Perceptions_Index#CPI_Ranking_.282002.E2.80.932008.29|the 2008 survey]], it ranked 85th in a 128 country list. The [[World Economic Forum]] on the other hand, ranked India 44 among 49 countries surveyed.<ref name=at>[http://www.atimes.com/atimes/South_Asia/EH07Df01.html India tries to root out bureaucratic corruption] Asia Times, August 7, 2003.</ref> A 2009 survey of the leading economies of Asia, revealed Indian bureaucracy to be not just least efficient out of Singapore, Hong Kong, Thailand, South Korea, Japan, Malaysia, Taiwan, Vietnam, China, Philippines and Indonesia; further it was also found that working with the India's civil servants was a "slow and painful" process.<ref>[http://timesofindia.indiatimes.com/India/Indian-bureaucracy-ranked-worst-in-Asia-Survey/articleshow/4612918.cms Indian bureaucracy ranked worst in Asia: Survey] [[The Times of India]], June 3, 2009.</ref> This ranking, done by 1,274 expatriates working in 12 North and South Asian nations, ranked Asian bureaucracies in the following order:
Singapore, Hong Kong, Thailand, South Korea, Japan, Malaysia, Taiwan, Vietnam, China, Philippines, Indonesia and '''India.'''
Read more in [http://timesofindia.indiatimes.com/india/Indian-bureaucracy-ranked-worst-in-Asia-Survey/articleshow/4612918.cms#ixzz1E1hPXChD : The Times of India Survey - Indian bureaucracy ranked worst in Asia]
By the 1990s, the [[Economic liberalization in India|economic liberalization of the Indian economy]] and the end of the license raj, gradually opened up the economic skies and the end to the regulatory regime which flourished during previous era, loosened its hold over the resources. Though this brought to surface the practices of [[bribery|kickback]]s, both during disinvestment and offering government contracts, and while setting up of industries by foreign businesses were soon employing same corrupt practices used by Indian businesses for decades.<ref>[http://books.google.com/books?id=ZFQtgjm601EC&pg=PA123&dq=corruption+in+Indian+bureaucracy&lr=&as_brr=0 Corruption] ''Liberalisation and Globalisation of Indian Economy'', by Kulwant Rai Gupta. Atlantic Publishers & Distributors, 2000. ISBN 8171567878. ''Page 123''.</ref>
Over the years, several reasons have been cited by various scholars regarding the sustained existence of corrupt practices within the Indian bureaucratic system,<ref name="TOI2">[http://timesofindia.indiatimes.com/india/CBI-registers-corruption-case-against-IAS-officer/articleshow/5869056.cms CBI registers corruption case against IAS officer]</ref> also known as ''babudom'' colloquially, leading among them is its nexus with [[political corruption]],<ref name="TOI1">[http://timesofindia.indiatimes.com/NEWS/India/MEA-stalling-Indias-rise-to-great-power/articleshow/4823808.cms Ministry of External Affairs Interference News]</ref> lack of accountability and low regulatory controls. Others have suggested a rigid bureaucracy with a exclusivist process of decision making in a overly-centralized government as the reason its pervasiveness despite the passing years. In fact surveys have found it to be most resistant to transformation in its ways of functioning, even after repeated efforts by successive governments.<ref>[http://books.google.com/books?id=v3YCnF4-0qkC&pg=PA59&dq=corruption+in+Indian+bureaucracy&as_brr=0#PPA60,M1 Corruption] ''Making Sense of Corruption in India: An Investigation Into the Logic of Bribery'', by Mira Fels. Published by LIT Verlag Berlin-Hamburg-Münster, 2008. ISBN 3825813843. ''Page 60-61''.</ref> Some experts believe that a fall out of the existing corruption and red tapism can be detrimental to the Indian economy in the long run, as foreign investors in a rapidly global, economies of the world still view entering into India as a challenge and plagued as it remains both with political and bureaucratic corruption as well systematic inefficiency which leads to long turn around period as project delays cause cost escalations in volatile market economies.<ref>[http://news.bbc.co.uk/2/hi/business/3720852.stm India's struggle to befriend investors] [[BBC News]], October 11, 2004.</ref> Also in the recent years, several corrupt economies of Asia have faced setbacks, after the wave of economic upturn faded, this makes the urgency of corrective measures more than evident, they make it an imperative.<ref>{{Cite book
| last1=Vittal
| first1=N.
| last2=
| first2=
| authorlink=
| year=2003
| title=Corruption in India: The Roadblock to National Prosperity
| place=
| publisher=Academic Foundation
| isbn=8171882870
| url=
| postscript=<!--None-->
}}. [http://www.atimes.com/atimes/South_Asia/EI06Df01.html Excerpts].</ref><ref>[http://www.forbes.com/2007/08/15/wipro-tata-corruption-ent-law-cx_kw_0814whartonindia.html Will Growth Slow Corruption In India?] ''[[Forbes]]'', Knowledge@Wharton. August 15, 2007.</ref>
[[File:CBI Office Mumbai.jpg|thumb| Board outside CBI's Anti Corruption Branch in [[Mumbai]]]]
The IRS officials top the [[Central Bureau of Investigation]]’s list of most corrupt bureaucrats. In the one year period from May 2009 to May 2010, the [[Central Bureau of Investigation|CBI]] had sought sanction for prosecution of 102 IRS officials posted in different parts of the country in connection with corruption cases.<ref name = "IRS Corruption">{{cite news|url=http://www.asianage.com/india/irs-officials-top-cbi-corrupt-list-283|title=IRS officials top CBI corrupt list|publisher=The Asian Age|date=4 July 2010|accessdate=5 June 2011}}</ref> In one case, a 1992 batch IRS (IT) officer was arrested for accepting a bribe of Rs 2 [[Crore]] in Mumbai.<ref name = "IRS Bribe Corruption">{{cite news|url=http://www.dnaindia.com/mumbai/report_income-tax-official-husband-arrested-for-accepting-rs1-70-crore-bribe-in-mumbai_1372623|title=Income tax official, husband arrested for accepting Rs1.70 crore bribe in Mumbai|publisher=Daily News and Analysis|date=17 April 2010|accessdate=5 June 2011}}</ref> Recently, in another case, some IRS officials were found to help certain companies evade payment of Service tax and related penalties of the order of Rs 1 [[Crore]].<ref name = "CBI raid IRS and Excise">{{cite news|url=http://articles.timesofindia.indiatimes.com/2011-04-20/nagpur/29450295_1_business-auxiliary-services-service-tax-excise-officials|title=CBI raids excise officials and steel majors|publisher=Times of India|date=20 April 2011|accessdate=5 June 2011}}</ref>
==Further reading==
* ''Indian bureaucracy at the crossroads'', by Syamal Kumar Ray. Published by Sterling, 1979.
* ''Corruption in Indian politics and bureaucracy'', by Satyavan Bhatnagar, S. K. Sharma, Panjab University. Published by Ess Ess Publications, 1991. ISBN 8170001234.
* ''[http://www.anthempress.co.in/index.php/subject-areas/books-0/economics-and-social-sciences/breaking-free-of-nehru.html Breaking Free of Nehru]'' (particularly chapter 5), by Sanjeev Sabhlok, Published by Anthem Press, 2008.
== See also ==
{{Portal|India}}
* [[Civil Services of India]]
* [[All India Service]]
* [[Corruption in India]]
==References==
{{Reflist|2}}
* ^ "IPS, IAS and IFS: All India Services (Government of India)". Retrieved 2009-04-13.
* ^ "Duties and Responsibilities of Indian Police Service officers". UPSCguide.com. Retrieved 2009-12-19.
* ^ Prasad, Devika; Caroline Avanzo (2006-11-05). "Seize the opportunity". Chennai, India: The Hindu. Retrieved 2007-09-12.
* ^ Strip, Mobius; Ramesh Ramanathan (2007-05-07). "Sohrabbudin’s encounter: An article on Prakash Singh, IPS". The Wall Street Journal. Retrieved 2007-09-12.
* ^ "The Supreme Court of India takes the lead on police reform: Prakash Singh vs. Union of India". Retrieved 2007-09-12.
* ^ Das, Sunrat (2007-05-06). "Board to lend ears to transfer woes". Retrieved 2007-09-12.
* ^ http://mha.nic.in/pdfs/ips_cadre_stren.pdf
* ^ "2010: 110 IAS, IPS officers face criminal charges". Indian Express. 16 April 2010. Retrieved 5 June 2011.
* ^ Finally, govt clears central terror agency, tougher laws
* ^ Cabinet clears bill to set up federal probe agency
* ^ Govt tables bill to set up National Investigation Agency
* ^ http://timesofindia.indiatimes.com/articleshow/805075.cms
* ^ a b c Class of encounter specialists
* ^ Final Encounter
* http://www.spiritofchennai.com/careerguide/ps.htm
*
==External links==
* [http://finmin.nic.in/ Ministry of Finance]
* [http://dor.gov.in/ Department of Revenue]
* [http://www.irsofficersonline.gov.in/ Official Web Portal of Indian Revenue Service]
* [http://www.nadt.gov.in/ NADT - Training Academy for IRS (IT) Officers]
* [http://www.nacen.gov.in/ NACEN - Training Academy for IRS (C&CE) Officers]
* [http://www.incometaxindia.gov.in/ Official Website of Income Tax Department of India]
* [http://www.cbec.gov.in/ Central Board of Excise and Customs]
* [http://www.taxindiaonline.com/ Online Updates]
* [http://www.referencer.in/Default.aspx/ A Complete Reference Library for Customs & Excise Officers]
[[Category:Central Civil Service, India]]
[[Category:Taxation in India]]
[[Category:Revenue services]]
[[Category:Ministry of Finance (India)]]
[[te:ఇండియన్ రెవెన్యూ సర్వీస్]]
|+'''Indian Revenue Service'''
|-
! cellpadding="1" colspan="12" style="background:#3B444B; color:#FFFFFF; text-align: center" |Service Overview
|-
|colspan=2 style="text-align: center"|[[Image:Emblem of India.svg|80px|National Emblem]]<br/>[[Indian Revenue Service]]
|-
| '''Abbreviation'''
| IRS
|-
| '''Formed'''
| 1953
|-
|'''Headquarters'''
|[[North Block | Cabinet Secretariat]]<br/> [[Raisina Hill]], [[New Delhi]]
|-
| '''Country'''
| {{Flag|India}}
|-
| '''Training Grounds'''
| 1. [[National Academy of Direct Taxes]] ([[Nagpur]])<br />2. [[National Academy of Customs Excise and Narcotics|National Academy of Customs, Excise and Narcotics]] ([[Faridabad]])
|-
| '''Controlling Authority'''
| [[Ministry of Finance (India)|Ministry of Finance]], [[Government of India]]
|-
|-
| '''Legal Personality'''
| Governmental<br />Federal law enforcement
|-
| '''General Nature'''
| Taxation<br />Revenue Administration<br />
|-
| '''Cadre Size'''
| 3904 (Income Tax)<br />2644 (Customs and Central Excise)
|-
! cellpadding="1" colspan="15" style="background:#3B444B; color:#FFFFFF; text-align: center" |Service Chief
|-
| '''Chairman, CBDT'''<br />'''Chairman, CBEC'''
| Laxman Das<br />S. K. Goel
|-
! cellpadding="1" colspan="12" style="background:#800080; color:#FFFFFF; text-align: center" |Head of the Civil Services
|-
|
|[[Cabinet Secretary (India)|'''Cabinet Secretary''']]<br> Current: A. K. Seth
|}
The '''Indian Revenue Service''' ([[Hindi]]: भारतीय राजस्व सेवा), abbreviated as '''IRS''', is the [[revenue service]] of the [[Government of India]]. It is a [[Central Civil Services (India)|Central Civil Service]]. The service functions under the Department of Revenue in the [[Ministry of Finance (India)|Union Ministry of Finance]] and is concerned with the collection and administration of the various [[Direct tax|direct]] and [[Indirect tax|indirect taxes]] accruing to the [[Government of India|Union Government]].
IRS comprises of two branches - IRS (Customs and Central Excise) and IRS (Income Tax), which are controlled by two separate [[statute|statutory]] bodies, viz., [[Central Board of Excise and Customs]] (CBEC) and [[Central Board for Direct Taxes|Central Board of Direct Taxes]] (CBDT) respectively.
==Entry==
The members of IRS are recruited through a three-stage combined selection process called the [[Civil Services Examination]] (CSE) conducted by the [[Union Public Service Commission]] (UPSC). The CSE is taken by roughly four [[lakh]] aspirants each year and is considered to be very challenging.
[[File:DholpurHouse.jpg|right|thumb|[[Dholpur House]], [[New Delhi]]]]
'''Stage I''' ''Preliminary Examination'': It consists of two multiple-choice type papers, viz., General Studies and Aptitude Test. It is purely an elimination round and plays no part in the final rankings. Roughly 10,000 candidates are selected for the next stage.
'''Stage II''' ''Main Examination'': This stage is more exhaustive. It has nine papers of conventional (essay) type, of which two Language papers are qualifying in nature. Candidates must select two optional subjects of their choice. There are two papers each of General Studies and the two Optional subjects along with one compulsory Essay paper.
'''Stage III''' ''Personality Test'': Around 2,000 aspirants clear the Main Examination and are called for the last stage which is in the form of a personal interview by a board chaired by a member of the UPSC.
Finally, on the basis of a merit list prepared according to the total score in Main Examination and Personality Test, around 800 candidates are recommended for appointment to the various [[All India Services]] and [[Civil Services of India#Central Civil Services (CCS)|Central Civil Services]]. The candidates have to indicate their relative preference for the various services while applying for the Main Examination.
For entry into IRS, a [[Reservation in India|General category]] candidate needs to secure a rank within around top 200 . Hence the overall success ratio for entry into IRS(IT) is roughly 1:2080 making it one of the most difficult selection processes in India along with the other prestigious services like [[Indian Administrative Service]] (IAS), [[Indian Forest Service]] (IFS) and [[Indian Police Service]] (IPS).Entry into the IRS(IT) is considered very difficult.For example, in the 2011 batch, of the 425 selected candidates, 390 indicated IAS as their first preference, 35 chose IRS, and just nine chose IPS. But when it came to second preference, 226 candidates marked IRS(IT) as their choice, while only 159 marked IPS as their second choice.
The entire selection process lasts roughly one and a half year. There is a restriction on the number of attempts allowed (a maximum of four for [[Reservation in India|General category]] and seven for [[Other Backward Class|OBC]]).
==Training==
IRS Officer Trainees (OTs) first undergo a 3-month [[Foundation Course]] (common to all officers recruited through CSE) at any one of the three government academies - [[National Academy of Direct Taxes]] ([[Nagpur]]), RCVPN Academy of Administration and Management ([[Bhopal]]) or MCR HRD Institute of Andhra Pradesh ([[Hyderabad, India|Hyderabad]]).
IRS(C&CE) officers undergo a very dynamic training in specialised matters of conventional tax administration (customs, central excise, service tax & narcotics) along with unarmed combat, weapons and explosives at the National Academy of Customs, Excise and Narcotics (NACEN). Additionally IRS(C&CE) officers undergo extensive training with Army, Navy, Coastguard, National Police academy, Wildlife Institute of India and many other prestigious institues of the country so that they are better prepared to excel in their multi-faceted role. IRS(C&CE) officers undergo an 18 month probation after which they are posted as Assistant commissioners of Customs, Central Excise, Service Tax .
IRS(IT) officers undergo a 16-month Induction Training, where the OTs are intensively trained in Taxation, Public Administration, Law and Management conducted at [[National Academy of Direct Taxes]] (NADT) - [[Nagpur]]. They also get a law degree from NALSAR in Hyderabad. They also visit different foreign countries like Singapore, Malaysia to study tax administration.
In the First Module, emphasis is on giving intense theoretical inputs on the subjects of Theoretical Concepts and Practical Application of Direct Taxes Laws, Advanced Accounting and Finance and Business Laws-I. During the First Module,, the Officer Trainees attend a five day appreciation course for Parliamentary Processes and Procedures by Parliament Secretariat at New Delhi. After completing four months of training, there will be an On-The-Job Training where the Officer Trainees will be attached to the field formations for two weeks. The First Module ends with Departmental Examinations.
The second module commences with another On-The-Job Training for around eight weeks followed by Industrial Attachment for a week. On return from these, the Officer Trainees will be given inputs on the subjects of ‘Procedure/Techniques of Investigation and Drafting of Orders and Reports’, ‘Information Technology and Operations’, ‘Strategic and Operational Management’ and ‘Business Laws-II’. During this module, a number of guest lectures, both from and outside the Department, are organized. The second Departmental Examinations are conducted at the end of the module.
The training methodology followed at the NADT includes classroom lectures by in-house and external faculty, case studies, group discussions, seminars and presentations, workshops, syndicate group activities, and self-learning exercises. Tutorials are conducted on selected topics or projects to facilitate better interaction among OTs and faculty members. Exercises involving role-plays, management games, and audio-visual presentations including film shows are also organized from time to time. The Academy also invites eminent scholars, distinguished speakers, accomplished personalities from different walks of life, and senior civil servants, to address OTs on matters of topical interest. Further efforts have been made to shift the training methodology from the age old lecture method to participative and experiential learning methods like enlivening practical experiences, case studies, syndicate presentations, group discussions, role play etc to create a learning environment in which the active participation and involvement of the trainees is maximized.
==IRS(C&CE)==
The Customs & Central Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India. IRS(C&CE) officers start their careers as Assistant Commissioners in the field and within 20 - 25 years rise to the post of Chief Commissioners, with a few senior most officers who become Members of CBEC / CESTAT / Settlement Commission. The cadre strength of IRS(C&CE) is about 2600.<br />The officers of IRS (C&CE) work in varied arenas like Central Excise, Service Tax, Customs and Narcotics.
'''Customs'''<br />
Indian Customs , apart from being a significant contributor of revenue to the central exchequer, protects our economy, environment, wildlife and heritage by checking smuggling including that of Fake Indian Currency Notes (FICN), endangered species of flora & fauna, arts & antiquities among others. By checking the smuggling of Narcotic Drugs & Psychotropic Substances, the Customs Department plays an important role in preserving and promoting our social well-being. The Customs Department has presence at International Airports, SeaPorts and Land Customs Stations.The Senior Posts of the Indian Customs Department (Assistant commissioner and Above) are manned by IRS officers.
The year 2012-13 marks 50 years of the Customs Act, 1962 and to celebrate the occasion, Central Board of Excise and Customs’ (CBEC) tableau depicting “Indian Customs: Guardians Of Our Economic Frontiers” was part of 2012 Republic Day Parade.The first ever tableau of Central Board of Excise and Customs presents the myriad facets of the working of Indian Customs and the proactive role it plays in facilitating trans-border movement of persons & goods, while exercising eternal vigilance.
The signature tune of Indian Customs ‘Pragati Ki Dhadkan’ shall be played with the tableau. This tune has been specially composed by noted music director Shri Adesh Srivastava. This Signature tune marks a curtain raiser to the Golden Jubilee Celebrations of the Indian Customs Act, 1962. It captures the presence of Indian Customs on the Indian waters, over the Indian skies and the land borders in the three movements of the music. Its vibrant beat is evocative of this dynamic force and symbolises the March of Progress.
'''Central Excise'''<br />
The Central Excise duty is levied in terms of the Central Excise Act, 1944 and the rates of duty, ad valorem ''(on value)'' or specific, are prescribed under the Schedule I and II of the Central Excise Tariff Act, 1985. The Central Excise Officers are also entrusted to collect other types of duties levied under Additional Duties (Goods of Special Importance) Act, Additional Duties (Textiles and Textiles Articles) Act, Cess etc.
Till 1969, there was physical control system wherein each clearance of manufactured from the factory was done under the supervision of the Central Excise Officers.
'''Service Tax'''<br />
It is a tax levied on services provided in India, except the State of Jammu and Kashmir and is governed by Chapter V of Finance Act, 1994. At present there are about 120 taxable services in India. Though introduced only in 1994, it has become a significant contributor to revenues of Government of India with the addition of new taxable services in successive union budgets.<br />
'''Narcotics'''<br />
Central Bureau of Narcotics (CBN), manned by officers of IRS(C&CE), supervises licit opium poppy cultivation only in the states of Madhya Pradesh, Rajasthan, Uttar Pradesh and regulates (manufacture/import/export) the use of narcotic and precursor chemicals.
==IRS(IT)==
Administration of income tax in India had begun as early as 1860. In the initial years, provincial governments administered this tax. The organizational history of the Income Tax Department starts from the year 1922, when the IncomeTax Act, 1922, gave specific nomenclature to various Income Tax authorities for the first time. The Income Tax Service was established in 1944, which subsequently came to be known as Indian Revenue Service (Income Tax).
The first batch of Income Tax Officers was directly recruited in the year 1944 through the 1943 examination conducted by the Federal Service Commission for IAS and Allied Services.
The recruitment of Income Tax Officers (Class-I) started in 1945 with the recruitment of 18 officers through the IAS Examination of 1944. The service was then known as Income Tax Officers (Class-I) Service.
The Indian Revenue Service (IRS)(IT) is the revenue service of the Indian government. The premier agency is a part of the Department of the Revenue, and is under the immediate direction of the Finance Minister. The IRS is responsible for collecting taxes and the interpretation and enforcement of the Income Tax Act.'''They are the premier tax collectors of direct tax in India and contribute to about 59% of revenue to the Govt Of India.Direct Taxes is overtaken Indirect Taxes as the king of taxes.'''
The service offers immense diversity of work and officers are required to be administrators, investigators, quasi-judicial authorities, shrewd lawyers and tax policy makers right from the beginning of their careers.
IRS(IT) through the Income Tax Criminal Investigation Unit (CI) have a combined accounting and law enforcement background. These collective skills make IRS(IT) experts at following financial transactions, analyzing key pieces of detailed financial information and putting together an otherwise confusing, jigsaw-type puzzle of financial transactions that outline expenditures, life-style changes and acquisition of assets.Discovering where the money came from and where it went is what IRS(IT) officers do best.
These unique skills enable them to analyze complex, often unusual, financial transactions, and are best utilized to combat terrorism involving:
* The leadership and members of extremist groups who have committed tax evasion,
* money laundering, or currency violations;
* Persons engaged in fundraising activities to support terrorism, especially if tax exempt organizations are being utilized;
* Terrorism investigations involving complex, extensive or convoluted financial transactions.
Historically, IRS(IT) have been engaged in a variety of activities including assisting the CBI,IB and RAW by focusing on financial leads, conducting witness interviews, participating in DTAA teams sent to the Middle East, Europe, and the Caribbean to conduct financial investigations, and analyzing financial data.
As the policy development and outreach office for TFI, Terrorist Financing Department in the Home Ministry manned by IRS(IT)officials works across all elements of the national security community – including the law enforcement, regulatory, policy, diplomatic and intelligence communities – and with the private sector and foreign governments to identify and address the threats presented by all forms of illicit finance to the international financial system.As financial investigators,IRS(IT) fill a unique niche in the federal law enforcement community. Today’s sophisticated schemes to defraud the government demand the analytical ability of financial investigators to wade through complex paper and computerized financial records. Due to the increased use of automation for financial records,IRS(IT) are trained to recover computer evidence. Along with their financial investigative skills, special agents use specialized forensic technology to recover financial data that may have been encrypted, password protected, or hidden by other electronic means.
Criminal Investigation's primary resource commitment is devoted to the development and investigation of legal source tax crimes. These investigations involve legal industries and occupations, and more specifically, legally earned income. Fraud in legal industries is often termed "white collar" crime because it involves financial violations, including tax violation, by individuals who are not involved in other criminal activity. Some of the tax violations include
*income tax evasion,
*failure to file,
*filing a false tax return
The crimes often include employment tax fraud, false claims for tax refunds, abusive trust schemes, unscrupulous tax return preparers and frivolous filers/nonfilers who challenge the constitutionality of the Indian tax system.This program encompasses all tax and tax-related violations, as well as money laundering and Bank Secrecy Act/currency violations. The crimes may include over billing of Medicare, kickbacks to public officials, activities to obtain money through telemarketing scams, securities fraud, ponzi schemes, or even illegal book-making activities.
==Work Profile==
Starting with Assistant Commissioner (AC), members of the IRS usually rise up to the designation of Chief Commissioner (CC). Some senior-most members serve as Chairpersons or Members of [[Central Board for Direct Taxes|Central Board of Direct Taxes]] (CBDT), [[Central Board of Excise and Customs]] (CBEC), [[Customs, Excise and Service Tax Appellate Tribunal]] (CESTAT) and Income Tax Appellate Tribunal (ITAT).
[[Image:New Delhi North Block.jpg|thumb|The [[North Block]] houses the Finance Ministry]]
IRS officers in the course of their career head many sensitive charges related to customs (preventive) , intelligence and enforcement and on many occasions work under considerable threat to life. History bears witness to customs and central excise officers who have laid down their lives combating drug cartels, wildlife smuggling cartels, organized smuggling and notorious crimes that have Cross-border and national security ramifications.
IRS officers are considered for grant of Presidential Award of Appreciation Certificate for exceptionally meritorious service rendered at the risk of life and specially distinguished record of service on their achieving and maintaining excellence in the discharge of their duties. These awards are announced on the eve of Republic Day. This year 35 officers have been selected for grant of Presidential Award of Appreciation Certificate for ‘Specially distinguished record of service’. These officers have exhibited exceptional commitment and devotion to duty on a sustained basis, while achieving the goals set for their organizations.
These officials look after matters relating to:
• Administration work pertaining to the Department of Revenue;
• Coordination between the two boards ([[Central Board for Direct Taxes|CBDT]] and [[Central Board of Excise and Customs|CBEC]]);
* Administration of Central Sales Tax Act - 1956;
* Foreign Exchange Management Act - 1999;
* Prevention of Money Laundering Act - 2002;
* Conservation of Foreign Exchange and Prevention of Smuggling Activities Act - 1974;
* Narcotic Drugs and Psychotropic Substances Act - 1985;
* Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act - 1976;
* Indian Stamp Act - 1899 (to the extent falling within the jurisdiction of the Union of India);
[[File:Bird smuggler.jpg|thumb|right|160px|A smuggler of rare birds busted by Indian Revenue Service officials at a India-Bangladesh border]]
• Matters relating to the following attached offices of the Department and other Ministries:
a) [[Enforcement Directorate]] (ED)
b) [[Central Economic Intelligence Bureau]] (CEIB)
c) [[Directorate of Revenue Intelligence]] (DRI)
d) Central Bureau of Narcotics (CBN)
e) Financial Intelligence Unit - India (FIU-IND)
f) Income Tax Settlement Commission and Customs and Central Excise Settlement Commission
g) Competent Authority for SAFEMA and NDPS act
h) Income Tax Ombudsman
i) Appellate Tribunal for Forfeited Property
j) Authority for Advance Rulings for Customs and Central Excise and Income Tax
k) Positions in the Ministry of External Affairs and in embassies and consulates abroad.
l) National Committee for Promotion of Social and Economic Welfare
m) Controller of factories
n) [[Directorate General of Income Tax Investigation]]
o) Directorate General of Income Tax Intelligence(Criminal Investigation)
p) Directorate General of Anti-Evasion and Serious Fraud Investigation Office (SFIO)
q) [[Directorate General of Economic Enforcement]]
r) [[Narcotics Control Bureau]]
s) Terrorist Financing and Financial Crimes(Ministry of Home Affairs)
t) Election Commission as Chief General Observers, Expenditure observers,etc
u) Insurance Ombudsman
v) Chief [[Vigilance]] Officers in different Ministries and Public Sector Units
w) Heading various Commissions -post retirement
x) Narcotics commissioner of India
y)Intellingence related postings in Customs Overseas Intelligence Network and [[IMF]]
z)Intelligence Bureau and and R&AW
• They are also deputed to the [[Central Bureau of Investigation]] (CBI), [[Securities and Exchange Board of India]] (SEBI) and [[Narcotics Control Bureau]] (NCB), Election Commission as Chief General Observers, Expenditure observers,etc, apart from heading various cells in the [[Ministry of Finance (India)|Ministry of Finance]],Home Ministry and other ministries in the [[Government of India]].
The general administrative acumen of the service has also got some recognition of late. The former [[Chief Election Commissioner of India]], [[T. S. Krishnamurthy]] was the first IRS(IT) officer to have become a Secretary to the Government of India.
With changing times however, more and more IRS officers are serving in departments and areas that used to exclusively be the forte of IAS officers. This widening of opportunities and exposure has made the IRS more attractive.
Since there is no cadre system in this service you can expect to be posted anywhere in India and even your home state, which becomes a problem for many in the IAS or IPS. The tenures are also more stable with an average of 3 years unlike the other two services where one may not even complete a month and the average tenure is around a year or so.
== Acts administered by IRS officers ==
* Customs Act, 1962 and related matters
* Income Tax Act,1961
* Central Excise Act, 1944 and related matters
* Narcotic Drugs and Psychotropic Substances Act, 1985;
* Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988
* Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
* Chapter V of Finance Act, 1994 (relating to Service Tax)
* Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974
* DTC*
* GST*
* Expenditure Tax Act, 1987
* Benami Transactions (Prohibition) Act, 1988
* Super Profits Act, 1963
* Companies (Profits) Sur-tax Act, 1964
* Compulsory Deposit (Income Tax Payers) Scheme Act, 1974
* Chapter VII of Finance (No.2) Act, 2004 (Relating to Levy of Securities Transactions Tax)
* Chapter VII of Finance Act 2005 (Relating to Banking Cash Transaction Tax)
* Medicinal and Toilet Preparations (Excise Duties) Act, 1955;
* Central Sales Tax Act, 1956;
* Indian Stamp Act, 1899 (to the extent falling within jurisdiction of the Union)
* Foreign Exchange Management Act, 1999; and
* Prevention of Money Laundering Act, 2002.'''
* The Customs Tariff Act, 1975
* The Central Board of Revenue Act, 1962
* Foreign Trade (Development and Regulation) Act 1992
* The Foreign Exchange Management Act 1999
* The Narcotics Drugs and Psychotropic Substances Act, 1985 (as amended by the amendment Act, of 1988)
* The Prevention of illicit traffic in Narcotics Drugs and Psychotropic substances Act, 1988
* The Trade and Merchandise Marks Act, 1958
* The Territorial Waters (Continental Shelf and Exclusive Economic Zones ) Act, 1976
* The Provisional Collection of Taxes Act, 1931
* The Agricultural Produce (CESS) Act, 1940
* The Agricultural Produce (Marketing & Grading), Act, 1937
* Ancient Monuments Preservation Act, 1904
* The Antiquities and Art Treasures Act, 1904The Arms Act, 1959
* The Coal Mines (Conservation & Development) Act, 1974
* The Coast Guard Act, 1978
* The Coasting Vessels Act, 1838
* The Coir Industries Act, 1953
* The Copy Right Act, 1953
* The Court Fees Act, 1970
* The Criminal Procedure Code, 1973
* The Destructive Insects and Pests Act, 1914
* The Drugs & Cosmetics Act, 1940
* The Drug and Magic Remedies (Objectionable Advertisements) Act, 1954
* The Export (Quality Control & Inspection) Act, 1963
* The Income Tax Act, 1961
* The Indian Coffee Act, 1942
* The Indian Cotton Cess Act, 1923
* The Indian Explosives Act, 1884 and the Rules made thereunder
* The Indian Light House Act, 1927
* The Indian Penal Code, 1860
* The Indian Merchant Shipping Act, 1958
* The Indian Ports Act, 1908
* The Indian Post Office Act, 1898
* The Iron One Mines and Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976
* The Livestock Importation Act, 1968
* The Major Port Trusts Act, 1963
* The Mineral Products (Additional Duties of Excise & Customs) Act, 1951
* Petroleum Act, 1933
* The Prevention of Food Adulteration Act, 1954
* The Procedure Cess Act, 1966
* The Rubber Act, 1947
* The Smuggling and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1975
* The Stamps Act, 1899
* The Tea Act, 1953
* The Indian Wild Life (Protection) Act6, 1973
==Designations==
The designations and time-scales within the Indian Revenue Service are as follows:
{|border="1" cellpadding="5" cellspacing="0" align="center"
|-
|
! scope="col" style="background:#efefef;" | Position / Pay Grade in the Government of India
! scope="col" style="background:#efefef;" | Level and Rank
! scope="col" style="background:#efefef;" | [[Indian order of precedence|Order of Precedence]]<br>(As per Presidential order)
|-
! scope="row" style="background:#efefef;" | 1
|Junior Time Scale
|'''Assistant Commissioner''' / Entry-level (Probationer)
| --
|-
! scope="row" style="background:#efefef;" | 2
|Senior Time Scale
|'''Deputy Commissioner''' (Equivalent to) Under Secretary to Government of India /Collector of a District
| --
|-
! scope="row" style="background:#efefef;" | 3
|Junior Administrative Grade
|'''Joint Commissioner''' (Equivalent to) Deputy Secretary to Government of India
| --
|-
! scope="row" style="background:#efefef;" | 4
|Selection Grade
|'''Additional Commissioner''' (Equivalent to) Director to Government of India
| --
|-
! scope="row" style="background:#efefef;" | 5
|Senior Administrative Grade
|'''Commissioner''' (Equivalent to) Joint Secretary to Government of India
| 26
|-
! scope="row" style="background:#efefef;" | 6
|Higher Administrative Grade
|'''Chief Commissioner''' (Equivalent to) Additional Secretary to Government of India
| 25
|-
! scope="row" style="background:#efefef;" | 7
|Apex Scale / HAG+
|'''Chairman/Member/Ombudsman (Boards & Tribunals)''' (Equivalent to) Spl. Secretary to Government of India
| 23
|-
|}<br />
==Equivalent Ranks==
{| class="wikitable"
|-
! S No
! [[Indian Police Service]] (State)
! [[Indian Forest Service]] (State)
! [[Indian Revenue Service]](C&CE) (Union)
! [[Indian Revenue Service]](IT) (Union)
|-
| 1
| Assistant Superintendent of Police
| Assistant Conservator of Forests
| Assistant Commissioner of Central Excise & Service Tax/Customs
| Assistant Commissioner of Income Tax
|-
| 2
|Additional Superintendent of Police/[[Superintendent of Police]]
|[[Deputy Conservator of Forests]]
|Deputy Commissioner of Central Excise & Service Tax/Customs
|Deputy Commissioner of Income Tax
|-
| 3
| Senior Superintendent of Police
| [[Deputy Conservator of Forests]]
| Joint Commissioner of Central Excise & Service Tax/Customs
| Joint Commissioner of Income Tax
|-
| 4
| Deputy Inspector General of Police
| [[Conservator of Forests]]
| Addl. Commissioner Central Excise & Service Tax/Customs
| Additional Commissioner of Income Tax
|-
| 5
| [[Inspector General of Police]]
| Chief Conservator of Forests
| Commissioner of Customs, Central Excise & Service Tax
| Commissioner of Income Tax
|-
| 6
| [[Additional Director General of Police]]
| additional Principal Chief Conservator of Forests
| Commissioner of Customs, Central Excise & Service Tax
| Additional Director General /Sr. Commissioner of Income Tax
|-
| 7
| Director General of Police/CRPF,CISF,NSG,BSF,state etc
| [[Principal Chief Conservator of Forests]]
| Chief Commissioner of Customs, Central Excise
| Director General/[[Chief Commissioner of Income Tax]](CCA)
|-
| 8
|Director Intelligence Bureau(4 star)
| Director General of Forests
| -
| Director General of Income Tax(CBDT)
|-
| 9
| Secretary (Home) only held by IAS
| Secretary (Forest) only held by IAS
| '''Spl. Secretary CBEC Chairman/Board Members/Ombudsman etc
| '''Spl. Secretary [[CBDT]] Chairman/Board Members/[[Ombudsman]]'''''' etc
|-
|}
<!-- End of table, do not remove! --><br />
==Career Prospects==
Apart from the staff welfare schemes of the Government, members of the IRS have an added sense of satisfaction that comes from directly contributing to the development of the country as revenue is the source of all development work of the State. With a strength of approximately 4000 (IT) and 2600 (C&CE) officers, the IRS is responsible for the collection of 86% of the [[Economy of India|revenue of the Government of India]]. While the main work is assessment and recovery of direct taxes and indirect taxes, the departments have specialized branches dealing with investigation of tax evasion.
IRS(C&CE) officers also contribute in curbing the menace of smuggling of arms and ammunition,Narcotics, Wildlife trade. Green customs is an initiative by which IRS (C&CE) officers have curbed the trade in hazardous substances to the environment. DRI and various preventive commissionerates have seized numerous consignments of Red sanders, live exotic animals etc. IRS(C&CE) offers tremendous job diversity and the officers are expected to perform multi-faceted roles in the administration and enforcement of central excise, service tax, customs and narcotics formations.
Terrorism and Financial Intelligence in the Home Ministry (TFI) manned by IRS(IT) officials marshals the financial intelligence and enforcement functions with the twin aims of safeguarding the financial system against illicit use and combating rogue nations, terrorist facilitators, weapons of mass destruction (WMD) proliferators, money launderers, and other national security threats.As the policy development and outreach office for TFI, it gets information from RAW and works across all elements of the national security community – including the law enforcement, regulatory, policy, diplomatic and intelligence communities – and with the private sector and foreign governments to identify and address the threats presented by all forms of illicit finance to the international financial system. IRS(IT) also consists of experts in the field of accountancy, forensic auditing, law, information technology, investigation, company law, capital market and taxation for detecting and prosecuting or recommending for prosecution white-collar crimes/frauds.
IRS(IT) officers advance this mission by developing initiatives and strategies to deploy the full range of financial authorities to combat money laundering, terrorist financing, WMD proliferation, and other criminal and illicit activities both at home and abroad. These include not only systemic initiatives to enhance the transparency of the international financial system, but also threat-specific strategies and initiatives to apply and implement targeted financial measures to the full range of national security threats. Primary examples of these roles in advancing this mission is TFFC’s leadership of the Indian Government delegation to the Financial Action Task Force, which has developed leading global standards for combating money laundering and terrorist financing and its role in specific efforts to counter threats like proliferation, terrorism.
The Income Tax Department administers and enforces economic and trade sanctions based on Indian foreign policy and national security goals against targeted foreign countries and regimes, terrorists, international narcotics traffickers, those engaged in activities related to the proliferation of weapons of mass destruction, and other threats to the national security, foreign policy or economy of India.
* Financing economy of the India by collection direct tax.;
* Advising on domestic and international financial, monetary, economic, trade and tax policy;
* Enforcing federal finance and tax laws;
* Investigating and prosecuting tax evaders;
* Publishing statistical reports.
A civil servant is responsible for the law and order and general administration in the area under his work. Typically the functions of an IRS officer are as follows <ref name = "ExamResult">[http://www.examresult.co.in/upsc/39-civil-services/46-indian-administrative-service.html Exam Result IAS information website]</ref> :
* All matters relating to levy and collection of Direct Taxes.
* All matters relating to levy and collection of Indirect Taxes.
* Investigation into economic offenses and enforcement of economic laws.
* Prevention and combating abuse of Narcotic drugs and psychotropic substances and illicit traffic therein.
* Enforcement of FEMA and recommendation of detention under COFEPOSA.
* Work relating to forfeiture of property under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 and Narcotics Drugs and Psychotropic Substances Act, 1985.
* Levy of taxes on sales in the course of inter-state trade or commerce.
* Matters relating to consolidation/reduction/exemption from payment of Stamp duty under Indian Stamp Act, 1899.
* Residual work of Gold Control
* Matters relating to CESTAT.
* Cadre Control of Income Tax Department and Central Excise,Customs and Service Tax Departments.
* To handle the daily affairs of the government, including framing and implementation of policy in consultation with the minister-in-charge of the concerned ministry.<ref name = "ExamResult"/>
* Implementation of policy.
* Implementation requires traveling to places where the policies are being implemented.
* Implementation also includes expenditure of public funds which again requires personal supervision as the officers are answerable to the Parliament and State Legislature for any irregularities that may occur.
* In the process of policy formulation and decision making, officers at various levels like joint secretary, deputy secretary make their contributions and the final shape to the policy is given or a final decision is taken with the concurrence of the minister concerned or the cabinet depending upon the gravity the issue.<ref name = "ExamResult"/>
Presently only 3% of Indian population comes in the tax bracket. 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 public-private participation being the keyword. Hence the service will be at the interaction point between the private industry and the Government. According to a recent report in ''[[The Economic Times]]'', the IRS is likely to witness an increasing demand for its officers in the private sector considering their wide range of experience in manning various fiscal and monetary policy centers as well as various field formations.
As compared to the other premier services of the Government of India, IRS has the advantages of lesser political interference, stability of tenure and opportunities to stay in large urban centers and deputations in different ministries.
==Uniform==
Uniform in Central Excise Department is similar to the Khaki uniform of Police officials.
It is dissimilar in respect of the shoulder badges, cap badge and logo or emblem so as to enable identification of the person as belonging to the Police or to Central Excise/Narcotics.
The Customs officers had white uniforms similar to those of naval officers but with differences in shoulder badges, cap badges, belt badges etc. to differentiate a customs officer from a naval officer.
Currently in Central Excise, Customs & Narcotics Department the uniforms are prescribed for Deputy Commissioners, Assistant Commissioners, Superintendents/Appraising Officers, Inspectors/Preventive Officers, Sub-Inspectors, Head Constables, Sepoys & Drivers.
There is no uniform for the senior officers viz. Chief Commissioner/Director General, Commissioner/ADG, Additional Commissioner & Joint Commissioner.
Also, there is no uniform for ministerial staff (lower division clerks, upper division clerks, stenographers, assistants, Dos, OS, AO, CAO). There is no uniform for officials of the income tax department.
==Indian Income-tax Department==
[[Image:INCOME_TAX_INDIAN).jpg|thumb|right| Income tax Department logo.]]
The Indian Income-tax Department is [[India]]'s premier financial agency, responsible for a wide variety of [[financial]] and [[fiscal]] matters.The Tax department is controlled by the Department of Revenue in the [[Ministry of Finance]] of the [[Union Government]] headed by a [[Union Minister]] who reports directly to the [[Prime Minister]].The CBDT is a part of Department of Revenue in the Ministry of Finance. On one hand, CBDT provides essential inputs for policy and planning of direct taxes in India,at the same time it is also responsible for administration of direct tax laws through the Income Tax Department. The Central Board of Direct Taxes is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio capacity also function as a Division of the Ministry dealing with matters relating to levy and collection of direct taxes and matters of tax evasion and revenue intelligence.It is India’s official [[FATF]] unit. The Incometax Department draws its officers from the [[Indian Revenue Service]] officers around the country. It is responsible for investigation into various economic crimes and tax evasion.The special agents and agents are able to carry firearms when they are posted in the Directorate of Criminal Investigation (DCI) in the I-T department .The Finance Ministry has recently notified bringing under one umbrella the intelligence and criminal investigation units of the Income Tax department to effectively deal with terror financing cases and transactions that pose threat to national security.The department will now recruit special agents and agents (criminal investigation) under the new wing, half of whom would be recruited or brought on deputation from premier investigative agencies and police organisations of the country..The Finance Ministry has notified bringing under one umbrella the intelligence and criminal investigation units of the Income Tax department to effectively deal with terror financing cases and transactions that pose threat to national security.The department will now recruit special agents and agents (criminal investigation) under the new wing, half of whom would be recruited or brought on deputation from premier investigative agencies and police organisations of the country.
'''The special agents who will form part of the premier DCI would be able to carry firearms under the rules prescribed by their parent organisation and would be able to tackle any intimidation in course of their new duty of checking and gathering intelligence on tax evasion.''' With the process of economic liberalisation having gathered momentum there have been significant changes in the nature of tax evasion. While there has been reduction in conventional smuggling due to liberalisation of import regime and reduction in rates of duty, there is no respite in commercial frauds by way of misdeclaration/undervaluation of imported goods and misuse of export promotion schemes. Further, we now face an increased threat of smuggling of narcotic drugs, foreign currency, arms and explosives etc. due to growing nexus between smugglers and anti-national elements. Problems such as international terrorism, narco-terrorism, money laundering, IPR violations, cyber crimes, import of hazardous substances etc. will occupy centre stage in the future as the emerging global threats. There are also issues like dumping of goods which cause more concern to developing economies like India and will, therefore, engage attention of the policymakers and enforcement agencies alike.
'''Economic crimes in India, like in other countries, are linked to several other offences, or even organised crimes, having bearing on national security. A greater degree of sophistication is being noticed in the activities of tax evasion and commercial frauds and there is a growing recognition in the world that the economic offences are, many times, part of other serious crimes posing serious threat to the security of the nation'''. The DCI will be headed by the Director General of Intelligence (Income Tax) and was notified in May this year to tackle the menace of black money with cross-border ramifications.
The revamp is aimed at launching 'un-intrusive' investigations against "persons and transactions suspected to be involved in criminal activities having cross-border, inter-state or international ramifications, that pose a threat to national security and are punishable under the direct tax laws."The commissioners of the intelligence directorate of I-T who are posted in cities like Delhi, Chandigarh, Jaipur, Ahmedabad, Mumbai, Chennai, Kolkata and Lucknow will also take up criminal investigation work under the DCI.
Criminal investigation relies heavily on accurate and specific actionable intelligence and information of such activities and hence such an arrangement has been made.Separate manpower for the criminal investigation unit will be raised in the next few years when the department gets additional sanction.The intelligence wing of the I-T department has the Central Information Branch (CIB) under it, which is a repository of classified and exhaustive data on taxpayers' financial transactions.
'''The Criminal Investigation strategic plan is composed of three interdependent programs: Legal Source Tax Crimes; Illegal Source Financial Crimes; and Narcotics Related Financial Crimes'''. These three programs are mutually supportive, and encourage utilization of all statutes within CI’s jurisdiction and enforcement techniques to combat tax, money laundering and currency crime violations. Criminal Investigation must investigate and assist in the prosecution of those significant financial investigations that will generate the maximum deterrent effect, enhance voluntary compliance, and promote public confidence in the tax system.
==The Central Board of Excise & Customs (CBEC)==
The '''Central Board of Excise and Customs (CBEC)''' is the national agency responsible for administering Customs, Central Excise & Service Tax in [[India]]. Currently, CBEC is under the Department of Revenue, Ministry of Finance. The Board has Members and a Chairman who are officers of the rank of Spl. Secretary to Government of India. The field formations comprise of Zones and Directorates headed by Chief Commissioners level officers.
Important Directorates of CBEC :-
# Directorate of Central Excise Intelligence
# Directorate of Revenue Intelligence
# Directorate of Inspection (Customs and Central Excise)
# Directorate of Housing and Welfare
# National Academy of Customs, Excise & Narcotics
# Directorate of Vigilance
# Directorate of Systems
# Directorate of Audit
# Office of the Chief Departmental Representative
# Central Revenue Control Laboratory'''<br />
'''Name of the office & Functions in brief'''<br />
'''Directorate of Central Excise Intelligence'''
(a) To collect, collate and disseminate intelligence relating to evasion of central excise duties.
(b) To study the price structure, marketing patterns and clarification of commodities vulnerable to evasion of Central Excise duty
(c) To coordinate action with other departments like income tax etc. in cases involving evasion of central excise duties;
'''Directorate of Revenue Intelligence'''
Born out of convention and now a feature of every country’s fiscal policy, customs levies and laws have come to occupy a pivotal place in every economy. This resulted in the setting up of an organisation called the Central Revenue Intelligence Bureau in 1953.
The original brief of DRI was extensive. There was no separate organization to deal with either evasion of central excise duties or prevent narcotic drug trafficking. Thus, the charter of DRI, as it stood then, encompassed all aspects of work pertaining to customs, central excise and narcotics, which required control, direction and investigation from the Centre.
The Directorate of Revenue Intelligence in its present form is a lean organisation charged essentially with the collection of intelligence, its analysis, collation, interpretation and dissemination on matters relating to violations of customs laws, and to a lesser extent, anti-narcotics law. In order to ensure effective discharge of its responsibilities, DRI maintains close liaison with all the important enforcement agencies in India like the Central Economic Intelligence Bureau, Income-Tax department, Enforcement Directorate, Narcotics Control Bureau, Directorate General of Foreign Trade, Border Security Force, Central Bureau of Investigation, Coast Guard, the State Police authorities and also with all the Customs and Central Excise Commissionerates. It also maintains close liaison with the World Customs Organisation, Brussels, the Regional Intelligence Liaison Office at Tokyo, INTERPOL and foreign Customs Administrations.
Every enforcement agency in this climate has to tread carefully and strike a fine balance between facilitation - a natural corollary to liberalisation – and enforcement. The events of Sept, 11 and Dec. 13 have also led to changed perception of the role of Customs in the future, with security again emerging as an issue at the forefront. This Directorate has risen to this challenge and would like to believe that it has largely met with success in its mission.
'''Central Bureau of Narcotics'''
Central Bureau of Narcotics (CBN) is affiliated with Department of Revenue and is regulated by Central Board of Excise & Customs.
CBN is Headed by Narcotics Commissioner who is officer of Indian Revenue Service .
Other top posts of CBN are also held by IRS officers.
It's headquarters is situated at Gwalior (M.P.).
The Commissioner of CBN is Ms. Jagjit Pavadia.
The functions of CBN include:-
*Preventive and enforcement functions especially in the three poppy growing States.
*Investigation of cases under the NDPS Act, 1985 and filing of complaint in the Court.
*Investigation of cases under the NDPS Act, 1985 and filing of complaint in the Court.
'''Structure of Central Excise, Customs & Narcotics Department'''
The CBEC is headed by Chairman of Board (CBEC), who is the senior most IRS (C&CE) officer of India. The other important ranks are,
* CBEC Board Members
* Chief Commissioner / Director General
* Commissioner / Addl. Director General
* Addl. Commissioner
* Joint Commissioner
* Deputy Commissioner
* Asstt. Commissioner
* Superintendent / Appraising Officer
* Inspector / Preventive Officer / Intelligence Officer
* Sub-Inspector
* Head Constable &
* Sepoy
Ministerial Staff includes LDC, UDC, Sr Tax Assistants, Tax Assistants etc. EDP Staff includes Data Entry Operators, Data Processing Assistants, Assistant Programmers, Programmers and SSA.
==Need for Reform==
{{Main|Civil service reform in developing countries}}
[[Transparency International]], a global watchdog body, ranked India at a low 73 out of the 102 countries in its [[Corruption Perception Index]], later in [[Corruption_Perceptions_Index#CPI_Ranking_.282002.E2.80.932008.29|the 2008 survey]], it ranked 85th in a 128 country list. The [[World Economic Forum]] on the other hand, ranked India 44 among 49 countries surveyed.<ref name=at>[http://www.atimes.com/atimes/South_Asia/EH07Df01.html India tries to root out bureaucratic corruption] Asia Times, August 7, 2003.</ref> A 2009 survey of the leading economies of Asia, revealed Indian bureaucracy to be not just least efficient out of Singapore, Hong Kong, Thailand, South Korea, Japan, Malaysia, Taiwan, Vietnam, China, Philippines and Indonesia; further it was also found that working with the India's civil servants was a "slow and painful" process.<ref>[http://timesofindia.indiatimes.com/India/Indian-bureaucracy-ranked-worst-in-Asia-Survey/articleshow/4612918.cms Indian bureaucracy ranked worst in Asia: Survey] [[The Times of India]], June 3, 2009.</ref> This ranking, done by 1,274 expatriates working in 12 North and South Asian nations, ranked Asian bureaucracies in the following order:
Singapore, Hong Kong, Thailand, South Korea, Japan, Malaysia, Taiwan, Vietnam, China, Philippines, Indonesia and '''India.'''
Read more in [http://timesofindia.indiatimes.com/india/Indian-bureaucracy-ranked-worst-in-Asia-Survey/articleshow/4612918.cms#ixzz1E1hPXChD : The Times of India Survey - Indian bureaucracy ranked worst in Asia]
By the 1990s, the [[Economic liberalization in India|economic liberalization of the Indian economy]] and the end of the license raj, gradually opened up the economic skies and the end to the regulatory regime which flourished during previous era, loosened its hold over the resources. Though this brought to surface the practices of [[bribery|kickback]]s, both during disinvestment and offering government contracts, and while setting up of industries by foreign businesses were soon employing same corrupt practices used by Indian businesses for decades.<ref>[http://books.google.com/books?id=ZFQtgjm601EC&pg=PA123&dq=corruption+in+Indian+bureaucracy&lr=&as_brr=0 Corruption] ''Liberalisation and Globalisation of Indian Economy'', by Kulwant Rai Gupta. Atlantic Publishers & Distributors, 2000. ISBN 8171567878. ''Page 123''.</ref>
Over the years, several reasons have been cited by various scholars regarding the sustained existence of corrupt practices within the Indian bureaucratic system,<ref name="TOI2">[http://timesofindia.indiatimes.com/india/CBI-registers-corruption-case-against-IAS-officer/articleshow/5869056.cms CBI registers corruption case against IAS officer]</ref> also known as ''babudom'' colloquially, leading among them is its nexus with [[political corruption]],<ref name="TOI1">[http://timesofindia.indiatimes.com/NEWS/India/MEA-stalling-Indias-rise-to-great-power/articleshow/4823808.cms Ministry of External Affairs Interference News]</ref> lack of accountability and low regulatory controls. Others have suggested a rigid bureaucracy with a exclusivist process of decision making in a overly-centralized government as the reason its pervasiveness despite the passing years. In fact surveys have found it to be most resistant to transformation in its ways of functioning, even after repeated efforts by successive governments.<ref>[http://books.google.com/books?id=v3YCnF4-0qkC&pg=PA59&dq=corruption+in+Indian+bureaucracy&as_brr=0#PPA60,M1 Corruption] ''Making Sense of Corruption in India: An Investigation Into the Logic of Bribery'', by Mira Fels. Published by LIT Verlag Berlin-Hamburg-Münster, 2008. ISBN 3825813843. ''Page 60-61''.</ref> Some experts believe that a fall out of the existing corruption and red tapism can be detrimental to the Indian economy in the long run, as foreign investors in a rapidly global, economies of the world still view entering into India as a challenge and plagued as it remains both with political and bureaucratic corruption as well systematic inefficiency which leads to long turn around period as project delays cause cost escalations in volatile market economies.<ref>[http://news.bbc.co.uk/2/hi/business/3720852.stm India's struggle to befriend investors] [[BBC News]], October 11, 2004.</ref> Also in the recent years, several corrupt economies of Asia have faced setbacks, after the wave of economic upturn faded, this makes the urgency of corrective measures more than evident, they make it an imperative.<ref>{{Cite book
| last1=Vittal
| first1=N.
| last2=
| first2=
| authorlink=
| year=2003
| title=Corruption in India: The Roadblock to National Prosperity
| place=
| publisher=Academic Foundation
| isbn=8171882870
| url=
| postscript=<!--None-->
}}. [http://www.atimes.com/atimes/South_Asia/EI06Df01.html Excerpts].</ref><ref>[http://www.forbes.com/2007/08/15/wipro-tata-corruption-ent-law-cx_kw_0814whartonindia.html Will Growth Slow Corruption In India?] ''[[Forbes]]'', Knowledge@Wharton. August 15, 2007.</ref>
[[File:CBI Office Mumbai.jpg|thumb| Board outside CBI's Anti Corruption Branch in [[Mumbai]]]]
The IRS officials top the [[Central Bureau of Investigation]]’s list of most corrupt bureaucrats. In the one year period from May 2009 to May 2010, the [[Central Bureau of Investigation|CBI]] had sought sanction for prosecution of 102 IRS officials posted in different parts of the country in connection with corruption cases.<ref name = "IRS Corruption">{{cite news|url=http://www.asianage.com/india/irs-officials-top-cbi-corrupt-list-283|title=IRS officials top CBI corrupt list|publisher=The Asian Age|date=4 July 2010|accessdate=5 June 2011}}</ref> In one case, a 1992 batch IRS (IT) officer was arrested for accepting a bribe of Rs 2 [[Crore]] in Mumbai.<ref name = "IRS Bribe Corruption">{{cite news|url=http://www.dnaindia.com/mumbai/report_income-tax-official-husband-arrested-for-accepting-rs1-70-crore-bribe-in-mumbai_1372623|title=Income tax official, husband arrested for accepting Rs1.70 crore bribe in Mumbai|publisher=Daily News and Analysis|date=17 April 2010|accessdate=5 June 2011}}</ref> Recently, in another case, some IRS officials were found to help certain companies evade payment of Service tax and related penalties of the order of Rs 1 [[Crore]].<ref name = "CBI raid IRS and Excise">{{cite news|url=http://articles.timesofindia.indiatimes.com/2011-04-20/nagpur/29450295_1_business-auxiliary-services-service-tax-excise-officials|title=CBI raids excise officials and steel majors|publisher=Times of India|date=20 April 2011|accessdate=5 June 2011}}</ref>
==Further reading==
* ''Indian bureaucracy at the crossroads'', by Syamal Kumar Ray. Published by Sterling, 1979.
* ''Corruption in Indian politics and bureaucracy'', by Satyavan Bhatnagar, S. K. Sharma, Panjab University. Published by Ess Ess Publications, 1991. ISBN 8170001234.
* ''[http://www.anthempress.co.in/index.php/subject-areas/books-0/economics-and-social-sciences/breaking-free-of-nehru.html Breaking Free of Nehru]'' (particularly chapter 5), by Sanjeev Sabhlok, Published by Anthem Press, 2008.
== See also ==
{{Portal|India}}
* [[Civil Services of India]]
* [[All India Service]]
* [[Corruption in India]]
==References==
{{Reflist|2}}
* ^ "IPS, IAS and IFS: All India Services (Government of India)". Retrieved 2009-04-13.
* ^ "Duties and Responsibilities of Indian Police Service officers". UPSCguide.com. Retrieved 2009-12-19.
* ^ Prasad, Devika; Caroline Avanzo (2006-11-05). "Seize the opportunity". Chennai, India: The Hindu. Retrieved 2007-09-12.
* ^ Strip, Mobius; Ramesh Ramanathan (2007-05-07). "Sohrabbudin’s encounter: An article on Prakash Singh, IPS". The Wall Street Journal. Retrieved 2007-09-12.
* ^ "The Supreme Court of India takes the lead on police reform: Prakash Singh vs. Union of India". Retrieved 2007-09-12.
* ^ Das, Sunrat (2007-05-06). "Board to lend ears to transfer woes". Retrieved 2007-09-12.
* ^ http://mha.nic.in/pdfs/ips_cadre_stren.pdf
* ^ "2010: 110 IAS, IPS officers face criminal charges". Indian Express. 16 April 2010. Retrieved 5 June 2011.
* ^ Finally, govt clears central terror agency, tougher laws
* ^ Cabinet clears bill to set up federal probe agency
* ^ Govt tables bill to set up National Investigation Agency
* ^ http://timesofindia.indiatimes.com/articleshow/805075.cms
* ^ a b c Class of encounter specialists
* ^ Final Encounter
* http://www.spiritofchennai.com/careerguide/ps.htm
*
==External links==
* [http://finmin.nic.in/ Ministry of Finance]
* [http://dor.gov.in/ Department of Revenue]
* [http://www.irsofficersonline.gov.in/ Official Web Portal of Indian Revenue Service]
* [http://www.nadt.gov.in/ NADT - Training Academy for IRS (IT) Officers]
* [http://www.nacen.gov.in/ NACEN - Training Academy for IRS (C&CE) Officers]
* [http://www.incometaxindia.gov.in/ Official Website of Income Tax Department of India]
* [http://www.cbec.gov.in/ Central Board of Excise and Customs]
* [http://www.taxindiaonline.com/ Online Updates]
* [http://www.referencer.in/Default.aspx/ A Complete Reference Library for Customs & Excise Officers]
[[Category:Central Civil Service, India]]
[[Category:Taxation in India]]
[[Category:Revenue services]]
[[Category:Ministry of Finance (India)]]
[[te:ఇండియన్ రెవెన్యూ సర్వీస్]]