Full Information about Indian Revenue Service (IRS) Income Tax (IT) Group A

The Indian Revenue Service (IRS) – Income Tax (IT) is one of the most prestigious Group ‘A’ Central Civil Services in India. Officers of this service play a vital role in managing the country’s direct tax system, which includes Income Tax, Corporate Tax, and other related taxes. They are responsible for implementing tax laws, collecting revenue, curbing tax evasion, and ensuring compliance with the financial policies of the Government of India.

The IRS (IT) officers work under the Department of Revenue, Ministry of Finance, and contribute directly to the nation’s economic stability and development. Starting their careers as Assistant Commissioners of Income Tax, they can rise to senior positions such as Chief Commissioner or Principal Chief Commissioner of Income Tax. A career in the IRS (IT) offers not only authority and responsibility but also the opportunity to serve the nation through financial administration and policymaking.

Full Information About Indian Revenue Service (Irs) Income Tax (It) Group A 1 — Full Information About Indian Revenue Service (Irs) Income Tax (It) Group A 2

Important Dates

Event	Date
Date of Notification (CSE 2026)	January 14, 2026
Last Date for Applications	February 3, 2026
Date of Preliminary Exam	May 24, 2026 (Sunday)
Date of Main Exam	August 21, 2026 (Starts on a 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

Before applying, you must ensure you meet all the eligibility criteria set by the UPSC.

Nationality

This is a fundamental requirement, and it differs for various services.

For Indian Administrative Service (IAS), Indian Foreign Service (IFS), and Indian Police Service (IPS): The candidate must be a citizen of India.
For other services, including the Indian Revenue Service (IRS): You must be one of the following:
- A citizen of India, OR
- A subject of Nepal, OR
- A subject of Bhutan, OR
- A Tibetan refugee who came to India before January 1, 1962, to permanently settle, OR
- A person of Indian origin who migrated from Pakistan, Burma, Sri Lanka, East African countries (Kenya, Uganda, Tanzania, Zambia, Malawi, Zaire, Ethiopia), and Vietnam to permanently settle in India.

Educational Qualification

You must hold a graduate degree (like a BA, B.Com, B.Sc, B.Tech, etc.) from any university recognized by the Government.

Final-Year Students: Candidates who are in their final year of university or are awaiting their final results can apply for the Preliminary Exam. If they qualify, they will be admitted to the Main (Written) Examination provisionally. However, they will be required to produce proof of passing the requisite qualifying examination after the written exam and before they are allowed to appear for the Interview/Personality Test.

Age Limit

The age limits are as follows:

Minimum Age: 21 years
Maximum Age: 32 years
This means the candidate must have been born not earlier than August 2, 1993, and not later than August 1, 2004.

Age Relaxation

The government provides relaxation in the upper age limit for certain categories:

Category	Age Relaxation
Scheduled Caste / Scheduled Tribe (SC/ST)	5 years
Other Backward Classes (OBC)	3 years
Defence Services Personnel (Disabled in operations)	3 years
Ex-Servicemen	5 years
Persons with Benchmark Disabilities (PwBD)	10 years

Number of Attempts

The UPSC places a limit on how many times you can attempt the Preliminary Exam:

Category	Number of Attempts
General / EWS	6
OBC	9
Persons with Benchmark Disabilities (General/EWS/OBC)	9
SC / ST	Unlimited (up to the age limit)
Persons with Benchmark Disabilities (SC/ST)	Unlimited (up to the age limit)

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 (IT) service. These are the essential physical actions an officer must be able to perform.

Functional Requirements for IRS (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

Application Fee and Process

Application Fee

Amount: ₹100 (Rupees One Hundred only)
Exemptions: All Female candidates, SC, ST, and Persons with Benchmark Disability candidates are completely exempted from paying the fee.

How to Apply

The entire application process is conducted online.

OTR Profile: Your first step is to register on the UPSC website (upsconline.gov.in) and create your One Time Registration (OTR) profile. This is a one-time activity where you fill in all your basic details.
Fill the Application: Once your OTR is ready, you can log in and fill out the specific application form for the Civil Services Examination for that year.
Photo ID: You must provide the details of a valid Photo ID card (like Aadhaar, Voter ID, PAN card, or Passport). You must bring the exact same ID card to the examination hall for verification.
Photograph: You must upload a recent photograph (not more than 10 days old from the start of the application). It must also clearly have your name and the date the photo was taken printed on it.

Salary

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

Starting Salary
An IRS (IT) officer begins their career as an Assistant Commissioner of Income Tax (ACIT) in the Junior Time Scale (JTS).

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 (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

Stage 1: Civil Services (Preliminary) Examination

Type: Objective (Multiple Choice Questions)
Purpose: This serves as a screening test to filter candidates for the main exam.
Scoring: The marks obtained here do not count towards your final rank. You only need to score above the cut-off mark.

Stage 2: Civil Services (Main) Examination

This stage is for those who clear the Preliminary exam. It is divided into two parts:

Written Examination: This consists of 9 descriptive papers (essay-style).
Interview / Personality Test: This is the final stage, a face-to-face interview with the UPSC board.

Your final rank and subsequent service allocation are determined by the total marks you get in the Main (Written) Exam + the Interview.

Exam Pattern

Preliminary Exam Pattern

The Prelims consist of two papers, both held on the same day.

Paper	Subject	No. of Questions	Total Marks	Duration	Nature
Paper I	General Studies	100	200	2 Hours	Marks counted for cut-off
Paper II	General Studies (CSAT)	80	200	2 Hours	Qualifying (33% required)

Key Points for Prelims:

Negative Marking: For every wrong answer, one-third (0.33) of the marks assigned to that question will be deducted.
CSAT is Qualifying: You must secure at least 33% (66 marks out of 200) in Paper-II (CSAT). Failure to do so means your Paper-I will not be evaluated.
Merit: Your entry to the Main exam depends only on your score in Paper-I.

Main Exam Pattern

Part 1: Qualifying Papers

Paper	Subject	Total Marks	Duration	Nature
Paper A	One Indian Language (from 8th Schedule)	300	3 Hours	Qualifying (25% required)
Paper B	English	300	3 Hours	Qualifying (25% required)

Part 2: Papers Counted for Merit

(Total: 1750 Marks)

Paper	Subject	Total Marks	Duration
Paper I	Essay	250	3 Hours
Paper II	General Studies – I (Heritage, Culture, History, Geography)	250	3 Hours
Paper III	General Studies – II (Governance, Constitution, Polity)	250	3 Hours
Paper IV	General Studies – III (Technology, Economy, Environment)	250	3 Hours
Paper V	General Studies – IV (Ethics, Integrity, Aptitude)	250	3 Hours
Paper VI	Optional Subject – Paper 1	250	3 Hours
Paper VII	Optional Subject – Paper 2	250	3 Hours

Interview / Personality Test

Marks: 275
Purpose: This is not a test of your knowledge (which has already been tested in the Main exam). Instead, it is a test of your personal suitability for a career in public service. The board looks for mental alertness, logical thinking, balanced judgment, and social-mindedness.

Final Calculation for Merit Rank:

Main Exam (Written): 1750 Marks
Interview: 275 Marks
Grand Total: 2025 Marks

Syllabus

Syllabus for Preliminary Examination

Paper I: General Studies (200 marks)

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: General Studies (CSAT) (200 marks)

(Qualifying, Class X level)

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).

Syllabus for Main Examination

Qualifying Papers (Paper A and B)

These two papers (one Indian Language and English) are set at a Matriculation (Class X) level and are qualifying in nature.

Comprehension of given passages.
Precis Writing.
Usage and Vocabulary.
Short Essays.
Translation from English to the Indian Language and vice-versa (for Paper A).

Paper-I: Essay (250 marks)

Here, candidates will be required to write essays on multiple topics. They are expected to keep their ideas focused on the subject, arrange them in an orderly way, and write concisely.

Paper-II: General Studies-I (250 marks)

(Indian Heritage and Culture, History and Geography of the World and Society)

Indian Culture: Salient aspects of Art Forms, literature and Architecture from ancient to modern times.
Modern Indian History: From about the middle of the 18th 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.
World History: Events from the 18th century such as industrial revolution, world wars, redrawing of national boundaries, colonization, decolonization, political philosophies like communism, capitalism, socialism etc.—their forms and effect on society.
Indian Society: Salient features, Diversity of India. Role of women, population issues, poverty, urbanization, their problems and remedies.
Globalization: Effects of globalization on Indian society.
Social Empowerment: Communalism, regionalism & secularism.
World Geography: Salient features of the world's physical geography.
Resources: Distribution of key natural resources (including South Asia and the Indian sub-continent); factors for the location of primary, secondary, and tertiary sector industries.
Geophysical Phenomena: Earthquakes, Tsunami, Volcanic activity, cyclones etc., geographical features and their location-changes in critical geographical features (water-bodies, ice-caps) and in flora and fauna.

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.
Federalism: 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.
Separation of Powers: Between various organs, dispute redressal mechanisms.
Comparison: Comparing the Indian constitutional scheme with other countries.
Parliament and State Legislatures: Structure, functioning, conduct of business, powers & privileges.
Executive and Judiciary: Structure, organization and functioning; Ministries and Departments; pressure groups and formal/informal associations.
Representation of People's Act: Salient features.
Constitutional Bodies: Appointment, powers, functions and responsibilities.
Statutory Bodies: Statutory, regulatory and various quasi-judicial bodies.
Governance: Government policies and interventions for development, and issues arising out of their design and implementation.
Development Industry: Role of NGOs, SHGs, various groups and associations, donors, charities.
Welfare Schemes: For vulnerable sections and the performance of these schemes.
Social Sector: Issues relating to development and management of Health, Education, Human Resources.
Poverty and Hunger: Issues relating to poverty and hunger.
Transparency & Accountability: Important aspects of governance, e-governance (applications, models, successes, limitations), Citizen's Charters, transparency & accountability.
Role of Civil Services: In a democracy.
International Relations: India and its neighborhood. Bilateral, regional and global groupings and agreements involving India.
Global Impact: Effect of policies and politics of developed and developing countries on India's interests, Indian diaspora.
International Institutions: 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: Planning, mobilization of resources, growth, development and employment. Inclusive growth.
Budgeting: Government Budgeting.
Agriculture: Major crops, cropping patterns, irrigation, storage, transport and marketing of agricultural produce; e-technology for farmers.
Farm Subsidies: Issues related to direct and indirect farm subsidies and minimum support prices; PDS (objectives, functioning, limitations); food security; economics of animal-rearing.
Food Processing: Scope and significance, location, upstream/downstream requirements, supply chain.
Land Reforms: Land reforms in India.
Liberalization: Effects on the economy, changes in industrial policy and their effects.
Infrastructure: Energy, Ports, Roads, Airports, Railways etc.
Investment Models: Investment models.
Science and Technology: Developments and their applications and effects in everyday life. Achievements of Indians; indigenization of technology.
IT & Space: Awareness in the fields of IT, Space, Computers, robotics, nano-technology, bio-technology and issues relating to IPR.
Environment: Conservation, environmental pollution and degradation, environmental impact assessment.
Disaster Management: Disaster and disaster management.
Internal Security: Linkages between development and spread of extremism. Role of external state and non-state actors.
Security Challenges: Challenges through communication networks, role of media and social networking; basics of cyber security; money-laundering.
Border Management: Security challenges in border areas; linkages of organized crime with terrorism.
Security Forces: Various Security forces and agencies and their mandate.

Paper-V: General Studies-IV (250 marks)

(Ethics, Integrity and Aptitude)

This paper is designed to test the candidate's attitude and approach to issues of integrity, probity in public life, and problem-solving. It uses a case-study approach.

Ethics and Human Interface: Essence, determinants and consequences of Ethics in human actions; dimensions of ethics; ethics in private and public relationships.
Human Values: Lessons from the lives and teachings of great leaders, reformers and administrators; role of family, society and educational institutions.
Attitude: Content, structure, function; its influence and relation with thought and behaviour; moral and political attitudes; social influence and persuasion.
Aptitude: Aptitude and foundational values for Civil Service: integrity, impartiality and non-partisanship, objectivity, dedication to public service, empathy, tolerance and compassion.
Emotional Intelligence: Concepts, and their utilities and application in administration.
Moral Thinkers: Contributions of moral thinkers and philosophers from India and the world.
Public/Civil Service Values: Status and problems; ethical concerns and dilemmas in government; laws, rules, regulations and conscience as sources of ethical guidance; accountability; ethical issues in international relations and funding; corporate governance.
Probity in Governance: Concept of public service; Philosophical basis of governance; Right to Information, Codes of Ethics, Codes of Conduct, Citizen's Charters, Work culture, Quality of service delivery, Utilization of public funds, challenges of corruption.
Case Studies: On the above issues.

Paper-VI & Paper-VII: Optional Subject (250 + 250 marks)

Candidates must choose one optional subject from the list below. This subject will have two papers (Paper 1 and Paper 2).

List of Optional Subjects:
- Agriculture
- Animal Husbandry and Veterinary Science
- Anthropology
- Botany
- Chemistry
- Civil Engineering
- Commerce and Accountancy
- Economics
- Electrical Engineering
- Geography
- Geology
- History
- Law
- Management
- Mathematics
- Mechanical Engineering
- Medical Science
- Philosophy
- Physics
- Political Science and International Relations
- Psychology
- Public Administration
- Sociology
- Statistics
- Zoology
- 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 results are also declared in three distinct phases:

Preliminary Exam Result: This is a pass/fail list. The UPSC releases a list of the roll numbers that have qualified for the Main Examination.
Main Exam (Written) Result: After the written exams, the UPSC releases another list of roll numbers. These candidates are qualified for the final stage, the Personality Test (Interview).
Final Result: This is the final merit list, published after all interviews are completed. The list is based on the total marks from the Main (Written) Exam (1750) and the Interview (275).

Disclosure of Scores: For candidates who appear for the interview but are not finally recommended, the UPSC offers a scheme. If these candidates provide their consent, their scores and basic details may be shared with other public sector undertakings (PSUs) and private companies for other recruitment opportunities.

Admit Card

The entire admit card process is digital.

The UPSC will not send any Admit Card by post.
You must download your e-Admit Card from the official UPSC website (upsconline.gov.in).
It is usually made available on the last working day of the preceding week of the date of examination.
As soon as you download it, you must check all details (name, roll number, exam center) very carefully. If you find any mistake, contact the UPSC immediately.
Your admit card is purely provisional. Your eligibility is only verified with original documents after you have qualified for the Interview/Personality Test.

Preparation Tips

The Main Exam is intended to assess the overall intellectual traits and depth of understanding of candidates rather than merely the range of their information and memory. This means your focus should be on analysis and critical thinking.
Credit will be given for orderly, effective and exact expression combined with due economy of words. Therefore, you should practice writing answers that are clear, to the point, and well-structured.
The Preliminary Exam has a penalty (negative marking) for wrong answers. This rule implies you must be strategic. Avoid random guessing, as it can pull your score down. Accuracy is more important than attempting every question.
The syllabus for both Prelims and Mains heavily emphasizes current events and interest in current affairs. Make reading a high-quality newspaper and a monthly news magazine a daily habit.
The interview is not a test of specialized or general knowledge. It is, instead, a test of personal suitability, mental calibre, and social traits. Be prepared to discuss your hobbies, your opinions on current events, and your reasons for joining the civil service.

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