Sunday, March 13, 2011

Introduction to Indian Revenue Service (Customs, Central Excise, Service Tax & Narcotics)

The Indian Revenue Service (IRS) is one of the Premier Group A Civil Services of India. Indian Revenue Service comprises of two branches (Customs & Central Excise) and (Income Tax) controlled by two separate Statutory Bodies, Central Board of Excise & Customs (CBEC) & Central Board of Direct Taxes (CBDT). These officers are the tax administrators of India. They are either under the Central Board of Direct Taxes (CBDT) or the Central Board of Excise and Customs (CBEC) in the Department of Revenue under the Ministry of Finance, Government of India Selection is through the Civil Services Examination conducted by Union Public Service Commission through a three-stage combined selection process called the Civil Services Examination.


IRS Officer Trainees (OTs, as they are fondly referred to) undergo a 3 month foundational training officers from Central Services (Group A followed by a 16 month rigorous professional training in National Academy of Customs Excise and Narcotics here they are intensively trained in principles, concepts and advances in Management, Taxation. Public Policy and Law in addition to rigorous physical defense and firearms training.


Starting with the prestigious post of Assistant Commissioner, IRS officers rise up to Chief Commissioner level with the senior most ones reaching the post of Member/Chairperson - CBEC / CESTAT / Settlement Commissions.The officers of the Department of Revenue looks after matters relating to all administration work pertaining to the Department, the Narcotic Drugs and Psychotropic Substances Act 1985 (NDPSA), the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act 1976 (SAFEM (FOP) A), the Foreign Exchange Management Act 1999 (FEMA), Prevention of Money- Laundering Act, 2002 and the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), and matters relating to the following attached offices of the Department:

Directorate of Revenue Intelligence, Chief Controller of Factories, Central Bureau of Narcotics,Customs, Excise and Service Tax Appellate Tribunal * CESTAT,Authority for Advance Rulings (AAR) for Customs and Central Excise

They are also deputed to the Vigilance Department, Securities & Exchange Board of India, Narcotics Control Bureau apart from heading various cells in the Ministry of Finance and other ministries in the Indian Government.

The introduction of automated interfaces using electronic technologies has the potential of reducing such shortcomings in the system.An IRS officer is entrusted with the task of completing the assessment of the Tax Returns (as in Income Tax, Central Excise and Service Tax) or Border Control in relation to Import and Export of goods (as in Customs). It requires prolonged verifications and inquiries and investigations.An IRS officer gets limited staff to assist him in this task. The reduction of manpower in the field in recent years has had a bearing on this.


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