INDIAN REVENUE SERVICE
AN INTRODUCTION
Y V S T SAI, IRS
ADDL CIT, RANGE – 2, HYDERABAD
VISION, MISSION, VALUES
Our Vision
To partner in the nation building process through
progressive tax policy, efficient and effective
administration and improved voluntary compliance
Our Mission
To promote compliance with our direct tax laws,
through caring taxpayer service and strict
enforcement and thus realize maximum resources for
the Nation
Our Values
Integrity of conduct, Dedication to our duties and
values, Professionalism in our work, Attitude of
service to our clients and Fostering mutual confidence
BASICS
• 151 years history – from 1860
• Core function is direct tax administration
• To collect ` 5,70,257 Crore during financial year 2012-13 (collected `
4,94,000 Cr in last fiscal - ` 13,000 Cr in 1991-92 )
• 60% of tax revenues on account of direct taxes
• To provide stable tax regime and bring clarity in tax laws
• Projected growth rate 15%
• Non-adversarial approach to tax collection
• Long ago – Chankya said “Kosha Mulo Danda”
• Tax collection – like a bee collects honey from the pollen
• About 4 cr tax payers – 532 stations – Cadre strength about 3500 (2nd
strength in services) – total employee strength about 50,000
• Cost of collection about 0.6%
• Direct tax – GDP ratio – about 6%
• Citizen’s charter – IS 15700 compliant !!!
ORGANIZATIONAL SETUP
MINISITRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
DIRECTORATES
FIELD FORMATION
CBDT
• Statutory authority under the Central Board of
Revenue Act, 1963
• Also a division of the Ministry dealing with matters
relating to levy and collection of direct taxes.
• Chairman and six members
• Member (Income-tax)
• Member (Legislation & Computerization)
• Member (Personnel & Vigilance)
• Member (Investigation)
• Member (Revenue)
• Member (Audit & Judicial)
• Zonal (territorial) charges also to members
FIELD FORMATIONS
• Cadre Controlling Chief Commissioners (18 +1)
• Chief Commissioners
• Director Generals – Investigation, HRD, Logistics,
Admn, HRD, Legal & Research, Systems, Vigilance,
Exemptions and Intelligence & Criminal
Investigation
• Overseas Units
• Typical field formation – assessment unit – Circle
(AC) – Range (JC/Addl CIT) – Charge (CIT) – Region
(CCIT)
• Appeal, Audit, TDS commissionarates
• Strong emphasis on training – NADT and RTIs
OTHER RELEVANT ORGANIZATIONS
• INCOME TAX APPELLATE TRIBUNAL
• SETTLEMENT COMMISSION – ALTERNATE
DISPUTE RESOLUTION
• AUTHORITY FOR ADVANCE RULINGS
• VALUATION WING
• OVERSEAS UNITS
• ENFORCEMENT DIRECTORATE
• OMBUDSMAN
• FIU - IND
WHAT YOU MAY FIND !!!
• One of the best tax administrations in the World in terms of
talent and investigation capability
• Quasi-judicial authority – independent decision making
• Acquisition of technical skills and professional competence
in investigation
• Ever improving organization – IS 15700 compliant
• Fully computerized environment
• Career progression up to level of Chairman, CBDT (we are
demanding separate Department of Direct Taxes with full
secretary from IRS)
• Variety in job including opportunity for international
posting
• PG Diploma in taxation from NALSAR University (optional)
• Anonymity in functioning
WHAT YOU MAY NOT FIND !!!
• Supervisory role in the beginning of career
itself
• Large team under you in the beginning of
career
• Daily publicity in media
• Job hopping – generalist functions
• Personal attendants at home
• Long tenures in a particular post
FOR PERSONS WITH MORE INTEREST
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PLEASE VISIT
www.incometaxindia.gov.in
www.irsofficersonline.gov.in
www.incometaxindiapr.gov.in
www.nadt.gov.in
finmin.nic.in
www.itat.nic.in
www.itatonline.org
www.itscindia.gov.in
www.aarrulings.in
Queries please !!!