INDIAN REVENUE SERVICES
In the Indian Revenue Service you earn money for the exchequer and therefore,
as Usha Gupta, Additional Commissioner Income Tax points out you have to keep
departmental expenses to the minimum! The job according to her is “officer
oriented” as you are involved in all the processes from investigation to
decisions and policy planning. As you will deal with the fiscal policy and
budget, aptitude for accounts as well as a legal aptitude is useful. She states
that you “wield a lot of power” and whereas the law abiding citizen “need not
fear us, the white collar criminal better watch out” !
Your professional training will be conducted in the National Academy of Direct
Taxes, Nagpur and you will also receive on-the-job training at an Assistant
Commissioner’s office for sometime. Following this you will serve as an
Assistant Commissioner for about eight years. You will examine cases in which
the tax assessed is more than the prescribed figure. Assistant Commissioners
deal with income and losses between Rs. 2 - 5 lakhs.
In the Junior Administrative Grade (JAG) and Selection Grade you would be a
Deputy Commissioner of Income Tax or Deputy Director (Investigation). Deputy
Commissioners (Assessment) handle cases above Rs.5 lakhs. In the Senior
Administrative Grade you could be a Commissioner of Income Tax in a metropolitan
town or one of the state capitals or a Director of Income Tax. Some of these
Commissioners are designated Chief - Commissioners of Income Tax and are in a
scale similar to that of Additional Secretaries.
The Director General of Income Tax is also in this scale.
The head of the Income Tax hierarchy is the Chairman of the Central Board of
Direct Taxes and is assisted by six members.