BharatNotes IRS (IT) officers work under CBDT and progress from Assistant Commissioner to Chief Commissioner handling direct taxes. IRS (C&IT) officers work under CBIC handling customs, GST and excise. Both are separate Group A services recruited through CSE; ranks and pay levels are parallel but postings, training academies and deputation options differ significantly.
Two separate services, one exam
The Civil Services Examination allocates candidates to either IRS (Income Tax) or IRS (Customs & Indirect Taxes) based on rank and preference. They are legally distinct cadres — different parent ministry wings, different training academies, and different jurisdiction.
IRS (Income Tax) — under CBDT
| Rank | Pay Level (7th CPC) | Approximate Years of Service |
|---|---|---|
| Assistant Commissioner of IT | Level 10 (Rs 56,100) | 0-4 years |
| Deputy Commissioner of IT | Level 11 (Rs 67,700) | 4-9 years |
| Joint Commissioner of IT | Level 12 (Rs 78,800) | 9-14 years |
| Additional Commissioner of IT | Level 13 (Rs 1,23,100) | 14-19 years |
| Commissioner of IT | Level 14 (Rs 1,44,200) | 19-25 years |
| Principal Commissioner of IT | Level 15 (Rs 1,82,200) | 25-30 years |
| Chief Commissioner of IT | Level 16 | 30-35 years |
| Principal Chief Commissioner / CBDT Member | Level 17 (Rs 2,25,000) | 35+ years |
Training: National Academy of Direct Taxes (NADT), Nagpur — 16-month programme post-Foundation Course.
Work: Scrutiny assessments, raids and searches (Section 132 Income-tax Act), TDS enforcement, international taxation, transfer pricing, OECD BEPS compliance.
IRS (Customs & Indirect Taxes) — under CBIC
The rank ladder is identical in pay levels but functional titles differ: Assistant Commissioner → Deputy Commissioner → Joint Commissioner → Additional Commissioner → Commissioner → Principal Commissioner → Chief Commissioner → Member CBIC → Chairman CBIC.
Training: National Academy of Customs, Indirect Taxes and Narcotics (NACIN), Faridabad — post-Foundation Course.
Work: Customs valuation, anti-smuggling, GST audit and enforcement, excise duty matters, anti-dumping investigations.
Central deputation options compared
| IRS (IT) | IRS (C&IT) |
|---|---|
| Enforcement Directorate (PMLA wing) | Enforcement Directorate (FEMA wing) |
| SFIO (Serious Fraud Investigation Office) | Directorate of Revenue Intelligence (DRI) |
| Finance Ministry (CBDT secretariat) | Finance Ministry (CBIC secretariat) |
| UIDAI, NITI Aayog, CBI (economic offence wing) | Narcotics Control Bureau, DRI, CBI |
| International attachments: OECD, IBFD | WCO Brussels, foreign customs attaché |
Key distinction for UPSC aspirants
IRS (IT) handles direct taxes — income tax, corporate tax, capital gains. IRS (C&IT) handles indirect taxes — GST, customs duty, anti-smuggling. Both services offer the Enforcement Directorate as a prestigious central deputation route, but under different jurisdictions (PMLA vs FEMA).
