Full Information about Indian Revenue Service IRS (C&IT) Group A 

The Indian Revenue Service (Customs & Indirect Taxes), commonly known as IRS (C&IT), is one of the most prestigious Group ‘A’ Central Civil Services in India. Officers of this service play a crucial role in administering and collecting Indirect Taxes, including Goods and Services Tax (GST), Customs Duty, and Central Excise Duty, which form a major part of the Government’s revenue. They ensure compliance with tax laws, prevent smuggling, and facilitate legitimate trade across India’s borders.

IRS (C&IT) officers work under the Central Board of Indirect Taxes and Customs (CBIC), which operates under the Ministry of Finance. Their responsibilities range from tax policy formulation and enforcement to trade facilitation and anti-evasion measures. A career in IRS (C&IT) not only offers professional growth and job security but also provides an opportunity to contribute directly to the nation’s economic development and fiscal stability.

Full Information About Indian Revenue Service Irs (C&Amp;It) Group A  1
Full Information About Indian Revenue Service Irs (C&Amp;It) Group A  2

Important Dates

EventDate
Civil Services (Preliminary) Examination, 2026 - Date of Notification14.01.2026 
Civil Services (Preliminary) Examination, 2026 - Last Date for receipt of Applications03.02.2026 
Civil Services (Preliminary) Examination, 2026 - Date of commencement of Exam24.05.2026 (Sunday)
Civil Services (Main) Examination, 2026 - Date of commencement of Exam21.08.2026 (Friday) 

Vacancy Details

The UPSC will announce the specific number of vacancies in its detailed notification. 

Breakdown of PwBD Vacancies:

  • Blindness and low vision
  • Deaf and hard of hearing
  • Locomotor disability (including cerebral palsy, leprosy cured, dwarfism, acid attack victims, and muscular dystrophy)
  • Multiple disabilities (from amongst persons under the categories above, including deaf-blindness)

Please note that the final number of vacancies is subject to change.

Note: The final number of vacancies may change. Reservation is provided for Scheduled Castes (SC), Scheduled Tribes (ST), Other Backward Classes (OBC), Economically Weaker Sections (EWS), and Persons with Benchmark Disability (PwBD) as per government rules.

Eligibility Criteria

You must make sure you meet all the eligibility rules before you apply.

Educational Qualification

  • You must have a Graduate degree from a recognized university. This includes any university created by an Act of Parliament or a State Legislature, or any educational institution recognized as a University under Section 3 of the UGC Act, 1956.
  • If you have already appeared for your final graduation exam and are waiting for your results, you can still apply for the Preliminary Exam. However, you will have to show proof that you passed the exam when you apply for the Main Examination.

Age Limit

  • You must be at least 21 years old and must not be over 32 years old on August 1, 2025.
  • This means you must have been born no earlier than August 2, 1993, and no later than August 1, 2004.

Age Relaxation

The upper age limit can be relaxed for certain categories. 

CategoryAge Relaxation
Scheduled Caste / Scheduled Tribe (SC/ST)Up to a maximum of 5 years
Other Backward Classes (OBC)Up to a maximum of 3 years
Defence Services PersonnelUp to a maximum of 3 years (if disabled in operations)
Ex-servicemenUp to a maximum of 5 years
ECOs/SSCOs (with 5+ years)Up to a maximum of 5 years
Persons with Benchmark Disabilities (PwBD)Up to a maximum of 10 years

Physical and Medical Standards

    • No Physical Efficiency Test (PET) for IRS
      Unlike uniformed services like the IPS or paramilitary forces, the Indian Revenue Service (IRS) does not have a Physical Efficiency Test (PET). This means you will not be required to perform tasks like running, long jump, or shot put.
  • Medical Fitness
    You must, however, be declared medically fit. After you clear the interview, you will undergo a medical examination. 

There are Functional Requirements for the IRS (C&IT) service. These are the essential physical actions an officer must be able to perform.

  • Functional Requirements for IRS (C&IT):
    • MF: Manipulation with Fingers
    • PP: Pulling & Pushing
    • S: Sitting
    • ST: Standing
    • W: Walking
    • L: Lifting
    • C: Communication
    • RW: Reading and Writing (including in braille/software)
    • H: Hearing
    • KC: Kneeling and Crouching
    • BN: Bending

Number of Attempts

CategoryNumber of Attempts
General / EWS6 attempts
OBC9 attempts
SC / STUnlimited attempts (up to the age limit)
PwBD (General / EWS / OBC)9 attempts
PwBD (SC / ST)Unlimited attempts (up to the age limit)

Note: Appearing in any one paper of the Preliminary Examination is counted as one attempt.

Application Fee and Process

Application Fee

CategoryFee
General / OBC / EWS (Male candidates)₹ 100 (Rupees One Hundred)
Female (all categories)No Fees
Scheduled Caste (SC)No Fee 
Scheduled Tribe (ST)No Fee 
Persons with Benchmark Disability (PwBD)No Fee 

You can pay the fee in these ways:

  • Cash: Pay at any branch of the State Bank of India (SBI). This "Pay by Cash" option stops on February 10, 2025.
  • Online: Use Net Banking from any bank.
  • Online: Use a Visa/Master/RuPay/Credit/Debit Card or UPI.

Application Process

You must apply online at http://upsconline.gov.in

  1. One Time Registration (OTR): First, you need to register on the OTR platform on the UPSC website. You only have to do this once in your lifetime.
  2. Modification in OTR Profile: You can change your OTR profile only once.
  3. Filling the Application Form: After OTR, you can fill out the main application form for the exam.
  4. Modification in Application Form: There is a special window to fix any mistakes in your application form (but this does not include your OTR profile).
  5. Photo ID Card: You must give details of one Photo ID Card (like Aadhaar, Voter Card, PAN, etc.). You must also bring this ID with you to the exam hall and for the interview.

Salary

As a Group ‘A’ Central Civil Service, the Indian Revenue Service  IRS (C&IT) offers an excellent and secure salary structure governed by the 7th Central Pay Commission (CPC).

Starting Salary

  • Pay Level: Level 10 of the 7th CPC Pay Matrix
  • Starting Basic Pay: ₹56,100 per month
  • Salary Components: Basic Pay + DA + HRA + Transport Allowance + Other Special Allowances

The total in-hand salary of a newly appointed IRS (C&IT) officer usually ranges between ₹1,00,000 to ₹1,20,000 per month, depending on the city of posting and applicable allowances.

In addition to salary, IRS officers enjoy several benefits such as government accommodation, official vehicles (for senior officers), medical facilities, LTC, and post-retirement pension benefits.

Selection Process

The Civil Services Exam has two main steps:

  1. Civil Services (Preliminary) Examination (Objective type): This is a screening test to select candidates for the next step.
  2. Civil Services (Main) Examination (Written and Interview): This step includes written exams and an interview to select candidates for the different services.

The marks you get in the Preliminary Exam will not be counted for your final rank. They are only used to decide if you move on to the Main Exam.

Exam Pattern

Preliminary Examination Pattern

The Preliminary Exam has two compulsory multiple-choice papers.

PaperSubjectMarksDuration
Paper-IGeneral Studies2002 Hours
Paper-IIGeneral Studies (CSAT)2002 Hours

Important Notes:

  • General Studies Paper-II (CSAT) is a qualifying paper. You just need to score at least 33% to pass.
  • Negative Marking: There is a penalty for wrong answers. One-third (0.33) of the marks for that question will be deducted.
  • The question papers are set in both Hindi and English.

Main Examination Pattern

Qualifying Papers (Marks are not counted for the final rank):

PaperSubjectMarks
Paper-AOne Indian Language (from the 8th Schedule)300
Paper-BEnglish300

Papers that are Counted for the Final Rank:

PaperSubjectMarks
Paper-IEssay250
Paper-IIGeneral Studies-I250
Paper-IIIGeneral Studies-II250
Paper-IVGeneral Studies-III250
Paper-VGeneral Studies-IV250
Paper-VIOptional Subject - Paper 1250
Paper-VIIOptional Subject - Paper 2250
Sub-Total (Written) 1750
Personality Test (Interview) 275
Grand Total 2025

Syllabus

Part A: Preliminary Examination

Paper I 

  • Current events of national and international importance.
  • History of India and Indian National Movement.
  • Indian and World Geography-Physical, Social, Economic Geography of India and the World.
  • Indian Polity and Governance-Constitution, Political System, Panchayati Raj, Public Policy, Rights Issues, etc.
  • Economic and Social Development-Sustainable Development, Poverty, Inclusion, Demographics, Social Sector Initiatives, etc.
  • General issues on Environmental ecology, Bio-diversity and Climate Change - that do not require subject specialization.
  • General Science.

Paper II 

  • Comprehension.
  • Interpersonal skills including communication skills.
  • Logical reasoning and analytical ability.
  • Decision making and problem solving.
  • General mental ability.
  • Basic numeracy (numbers and their relations, orders of magnitude, etc.) (Class X level).
  • Data interpretation (charts, graphs, tables, data sufficiency etc.) (Class X level).

Part B: Main Examination

Qualifying Papers (Indian Languages and English)

The aim of these papers is to test the candidate's ability to read and understand serious writing and express ideas clearly in English and the chosen Indian language. The pattern of questions is: (i) Comprehension of given passages. (ii) Precis Writing. (iii) Usage and Vocabulary. (iv) Short Essays. (v) Translation from English to the Indian Language and vice-versa (for Indian Language paper only).

Papers To Be Counted For Merit

PAPER-I: Essay (250 Marks) Candidates may be required to write essays on multiple topics. They will be expected to keep closely to the subject of the essay, to arrange their ideas in an orderly fashion, and to write concisely. Credit will be given for effective and exact expression.

PAPER-II: General Studies-I (250 Marks) (Indian Heritage and Culture, History and Geography of the World and Society)

  • Indian culture will cover the salient aspects of Art Forms, literature and Architecture from ancient to modern times.
  • Modern Indian history from about the middle of the eighteenth century until the present- significant events, personalities, issues.
  • The Freedom Struggle - its various stages and important contributors/contributions from different parts of the country.
  • Post-independence consolidation and reorganization within the country.
  • History of the world will include events from the 18th century such as industrial revolution, world wars, redrawal of national boundaries, colonization, decolonization, political philosophies like communism, capitalism, socialism etc. - their forms and effect on the society.
  • Salient features of Indian Society, Diversity of India.
  • Role of women and women's organization, population and associated issues, poverty and developmental issues, urbanization, their problems and their remedies.
  • Effects of globalization on Indian society.
  • Social empowerment, communalism, regionalism & secularism.
  • Salient features of the world's physical geography.
  • Distribution of key natural resources across the world (including South Asia and the Indian sub-continent); factors responsible for the location of primary, secondary, and tertiary sector industries in various parts of the world (including India).
  • Important Geophysical phenomena such as earthquakes, Tsunami, Volcanic activity, cyclones etc., geographical features and their location-changes in critical geographical features (including water-bodies and ice-caps) and in flora and fauna and the effects of such changes.

PAPER-III: General Studies-II (250 Marks) (Governance, Constitution, Polity, Social Justice and International relations)

  • Indian Constitution - historical underpinnings, evolution, features, amendments, significant provisions and basic structure.
  • Functions and responsibilities of the Union and the States, issues and challenges pertaining to the federal structure, devolution of powers and finances up to local levels and challenges therein.
  • Separation of powers between various organs dispute redressal mechanisms and institutions.
  • Comparison of the Indian constitutional scheme with that of other countries.
  • Parliament and State legislatures - structure, functioning, conduct of business, powers & privileges and issues arising out of these.
  • Structure, organization and functioning of the Executive and the Judiciary - Ministries and Departments of the Government; pressure groups and formal/informal associations and their role in the Polity.
  • Salient features of the Representation of People's Act.
  • Appointment to various Constitutional posts, powers, functions and responsibilities of various Constitutional Bodies.
  • Statutory, regulatory and various quasi-judicial bodies.
  • Government policies and interventions for development in various sectors and issues arising out of their design and implementation.
  • Development processes and the development industry - the role of NGOs, SHGs, various groups and associations, donors, charities, institutional and other stakeholders.
  • Welfare schemes for vulnerable sections of the population by the Centre and States and the performance of these schemes; mechanisms, laws, institutions and Bodies constituted for the protection and betterment of these vulnerable sections.
  • Issues relating to development and management of Social Sector/Services relating to Health, Education, Human Resources.
  • Issues relating to poverty and hunger.
  • Important aspects of governance, transparency and accountability, e-governance- applications, models, successes, limitations, and potential; citizens charters, transparency & accountability and institutional and other measures.
  • Role of civil services in a democracy.
  • India and its neighborhood- relations.
  • Bilateral, regional and global groupings and agreements involving India and/or affecting India's interests.
  • Effect of policies and politics of developed and developing countries on India's interests, Indian diaspora.
  • Important International institutions, agencies and fora- their structure, mandate.

PAPER-IV: General Studies-III (250 Marks) (Technology, Economic Development, Bio diversity, Environment, Security and Disaster Management)

  • Indian Economy and issues relating to planning, mobilization, of resources, growth, development and employment.
  • Inclusive growth and issues arising from it.
  • Government Budgeting.
  • Major crops-cropping patterns in various parts of the country, - different types of irrigation and irrigation systems storage, transport and marketing of agricultural produce and issues and related constraints; e-technology in the aid of farmers.
  • Issues related to direct and indirect farm subsidies and minimum support prices; Public Distribution System- objectives, functioning, limitations, revamping; issues of buffer stocks and food security; Technology missions; economics of animal-rearing.
  • Food processing and related industries in India- scope and significance, location, upstream and downstream requirements, supply chain management.
  • Land reforms in India.
  • Effects of liberalization on the economy, changes in industrial policy and their effects on industrial growth.
  • Infrastructure: Energy, Ports, Roads, Airports, Railways etc.
  • Investment models.
  • Science and Technology- developments and their applications and effects in everyday life.
  • Achievements of Indians in science & technology; indigenization of technology and developing new technology.
  • Awareness in the fields of IT, Space, Computers, robotics, nano-technology, bio-technology and issues relating to intellectual property rights.
  • Conservation, environmental pollution and degradation, environmental impact assessment.
  • Disaster and disaster management.
  • Linkages between development and spread of extremism.
  • Role of external state and non-state actors in creating challenges to internal security.
  • Challenges to internal security through communication networks, role of media and social networking sites in internal security challenges, basics of cyber security; money-laundering and its prevention.
  • Security challenges and their management in border areas - linkages of organized crime with terrorism.
  • Various Security forces and agencies and their mandate.

PAPER-V: General Studies-IV (250 Marks) (Ethics, Integrity and Aptitude)

  • This paper will include questions to test the candidates' attitude and approach to issues relating to integrity, probity in public life and his problem solving approach to various issues and conflicts faced by him in dealing with society.
  • Areas covered are: Ethics and Human Interface; Attitude; Aptitude and foundational values for Civil Service; Emotional intelligence; Contributions of moral thinkers and philosophers; Public/Civil service values and Ethics in Public administration; Probity in Governance.
  • The paper may use a case study approach to determine these aspects.

PAPER-VI & PAPER-VII: Optional Subject (250 Marks each) Candidates must choose one optional subject for Paper-VI and Paper-VII. The list of optional subjects is:

  1. Agriculture
  2. Animal Husbandry and Veterinary Science
  3. Anthropology
  4. Botany
  5. Chemistry
  6. Civil Engineering
  7. Commerce and Accountancy
  8. Economics
  9. Electrical Engineering
  10. Geography
  11. Geology
  12. History
  13. Law
  14. Management
  15. Mathematics
  16. Mechanical Engineering
  17. Medical Science
  18. Philosophy
  19. Physics
  20. Political Science and International Relations
  21. Psychology
  22. Public Administration
  23. Sociology
  24. Statistics
  25. Zoology
  26. Literature of any one of the following languages: Assamese, Bengali, Bodo, Dogri, Gujarati, Hindi, Kannada, Kashmiri, Konkani, Maithili, Malayalam, Manipuri, Marathi, Nepali, Odia, Punjabi, Sanskrit, Santhali, Sindhi, Tamil, Telugu, Urdu and English.

Result

The result of the examination is declared in stages:

  1. Preliminary Exam Result: The Commission will declare a list of candidates who qualify for the Civil Services (Main) Examination. The number of candidates selected will be about 12 to 13 times the total number of vacancies. Marks for the Preliminary exam are not disclosed at this stage as it is only a screening test.
  2. Main Exam (Written) Result: A list of candidates qualified for Interview/Personality Test in order of merit will be issued after the written examination. The number will be approximately twice the number of vacancies. 
  3. Final Result: After the Personality Test is complete, the Commission will prepare the final merit list based on the total marks obtained in the Main Examination (Written Test) and the Interview/Personality Test.
  4. Service Allocation: Based on your final rank and the service preferences you submitted, you will be allocated to a service.

Disclosure of Marks (for Non-Recommended Candidates):

Candidates who appear for the final stage of selection (Interview/Personality Test) but do not get selected may be made available to other registered private and public sector organizations for employment, with the consent of the candidate, as per his preference at the time of Interview. 

Admit Card

  • Eligible candidates will get an e-Admit Card.
  • No admit card will be sent by post.
  • You must download your e-Admit Card from the UPSC website (www.upsc.gov.in).
  • It is usually available about one week before the exam date.
  • If you do not receive your e-Admit Card or have any other issues, you should contact the Commission at telephone numbers: 011-23385271 / 011-23381125 / 011-23098543.

Preparation Tips

  • The syllabus is the most important guide. Read it carefully, understand every topic, and use it to pick your study materials.
  • Start with NCERT textbooks from Class 6 to 12. They give a simple and clear base for all the General Studies subjects.
  • Read at least one national newspaper (like The Hindu or The Indian Express) every day. Also, read a good monthly current affairs magazine.
  • The Main exam is all about writing. Daily answer writing practice is a must-do. Start by writing answers to questions from previous years. Focus on a good structure: introduction, body, and conclusion.
  • Regularly take practice tests for both Prelims and Mains. This helps you manage your time, avoid negative marking (in Prelims), and get used to the exam pressure.
  • Your optional subject is 500 marks and can make a big difference to your final rank. Choose it wisely. Try to finish studying for it well before the Main exam.
  • Regular revision is the only way to remember what you study. Make a schedule for revision and follow it. Create short notes to help you revise quickly.
  • Don't ignore Paper-II (CSAT) of the Prelims. Practice old question papers to see how hard it is and find your weak spots (maths, reasoning, or reading).

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