IRS Exam

What is IRS Exam?

Indian Revenue Service (IRS) is a civil services competitive exam in India conducted by UPSC for recruitment to Revenue Department. The Indian Revenue Service (IRS), is the administrative revenue service of the Government of India. It is one of the Group A services.

IRS is a Central Civil Service that functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and management of the various direct and indirect taxes,  accruing the same to the Union Government.

IRS comprises two branches:

1. IRS (Income Tax)
2. IRS (Customs and Central Excise).

The work culture and work profile

• Mainly attached to the Income Tax and Customs Departments but are also deputed to many other agencies and departments
• Advising on tax policy matters by playing a significant role in framing or amending of statutes and frames regulations in relation to taxes
• They also participate and negotiate treaties on behalf of the Government of India in the fiscal matters in both bilateral or multilateral forums such as OECD and Global Form on Transparency in Tax Matters.[need quotation to verify
• Newly created Directorate of Criminal Investigation under the Central Board of Direct Taxes collects and coordinates the intelligence gathering actions of the department and prosecutes tax offenders

• Main Syllabus

   

• Prelims Syllabus

   

Eligibility Criteria

1. Nationality:

   For the Indian Revenue Service, a candidate must be one of the following:
   

   • A citizen of India
     
   • A  person of Indian origin who has migrated from Pakistan, Myanmar, Sri Lanka, Kenya, Uganda, Tanzania, Zambia, Malawi, Zaire, Ethiopia or Vietnam with the intention of permanently settling in India
     

2. Educational Qualification:

   Candidate should have any of the following credentials:

   • A degree from a Central, State or Deemed University
   • A degree received through Correspondence Education or Distance
   • A degree from an Open University
   • A qualification recognised by the Government of India as being equivalent to either of the above.

   The following candidates are also eligible, but have to submit proof of their eligibility from a competent authority at their institute/university at the time of the main examination, failing which they will not be allowed to attend the exam

   • Candidates who have passed the final exam of the MBBS degree but have not yet completed their internship
   • Candidates who have passed the Final exam of Institute of Chartered Accountants of India (ICAI), ICSI and ICWAI
   • A degree from a private university
   • A degree from any foreign university recognised by Association of Indian Universities (AIU)
     

    

3. Age Limit :

   Age limits vary according to the caste reservations. The minimum age limit for a candidate is 21 years. The upper age limit for General category is 32 years.

   The upper age limits are as follows

   • For OBC : Upto 35 years
   • For SC/ST : Upto 37 years.
   • Upper age limit relaxation is provided to certain candidates who are backward with respect to other factors and physically handicapped people

    

4. Number of attempts:

   • For General Category/ OBC Candidates: 6 attempts
   • For OBC Candidates: 9 attempts
   • For SC/ST Candidates: No restrictions

Roles and Responsibilities

• Indian Revenue Service (IRS) officers act as the guardians of the Economic borders. They are appointed to law enforcement and intelligence organisations like the Central Bureau of Investigation, Research and Analysis Wing, Intelligence Bureau etc.

• Responsibilities in the Income Tax and Customs Departments - IRS officers are charged with profound responsibilities of identifying the tax evasions. They hold statutory powers to search for and seize illegally accumulated wealth and arrest the culprits to prevent further evasions

• Indian Revenue Service officers have been playing a significant role in probing and exposing of many scams in the country

• IRS officers perform all important border postings and protect the country from smuggling and safeguard its economic borders. They undertake patrolling missions in high seas and preventive operations against piracy and smuggling

The service scope of the IRS officers is not limited to their country. They also render their services at various consulates and embassies as diplomats and international organisations like World Bank, OECD and IMF