52-570: The Indian Revenue Service ( IAST : Bhāratīya Rājasva Sevā ), often abbreviated as IRS , is a civil service that is primarily responsible for collecting and administering direct and indirect taxes . As a central civil service under Group A of the executive branch of the Government of India , it functions under the Department of Revenue of the Ministry of Finance and is under
104-568: A macron ). Vocalic (syllabic) consonants, retroflexes and ṣ ( / ʂ ~ ɕ ~ʃ/ ) have an underdot . One letter has an overdot: ṅ ( /ŋ/ ). One has an acute accent : ś ( /ʃ/ ). One letter has a line below: ḻ ( / ɭ / ) (Vedic). Unlike ASCII -only romanisations such as ITRANS or Harvard-Kyoto , the diacritics used for IAST allow capitalisation of proper names. The capital variants of letters never occurring word-initially ( Ṇ Ṅ Ñ Ṝ Ḹ ) are useful only when writing in all-caps and in Pāṇini contexts for which
156-509: A century of scholarly usage in books and journals on classical Indian studies. By contrast, the ISO 15919 standard for transliterating Indic scripts emerged in 2001 from the standards and library worlds. For the most part, ISO 15919 follows the IAST scheme, departing from it only in minor ways (e.g., ṃ/ṁ and ṛ/r̥)—see comparison below. The Indian National Library at Kolkata romanization , intended for
208-433: A font, etc. It can be enabled in the input menu in the menu bar under System Preferences → International → Input Menu (or System Preferences → Language and Text → Input Sources) or can be viewed under Edit → Emoji & Symbols in many programs. Equivalent tools – such as gucharmap ( GNOME ) or kcharselect ( KDE ) – exist on most Linux desktop environments. Users of SCIM on Linux based platforms can also have
260-653: A single indirect tax in India. In order to take the GST related work further, a Joint Working Group consisting of officers from Central as well as State Government was constituted. This was further trifurcated into three Sub-Working Groups to work separately on draft legislation required for GST, process/forms to be followed in GST regime and IT infrastructure development needed for smooth functioning of proposed GST. In addition, an Empowered Group for development of IT Systems required for Goods and Services Tax regime has been set up under
312-649: Is a transliteration scheme that allows the lossless romanisation of Indic scripts as employed by Sanskrit and related Indic languages. It is based on a scheme that emerged during the 19th century from suggestions by Charles Trevelyan , William Jones , Monier Monier-Williams and other scholars, and formalised by the Transliteration Committee of the Geneva Oriental Congress , in September 1894. IAST makes it possible for
364-556: Is administered by the Union Public Service Commission (UPSC). IRS officers recruited in this way are called direct recruits. Some IRS officers are also recruited from Central Services (Group B) . These include Income Tax Service (Group B) , Customs Appraisers Service (Group B), Customs Preventive Service (Group B), and Central Excise Service (Group B). Group 'B' officers are gradually promoted over several years of service. The current ratio of two streams at
416-782: Is by setting up an alternative keyboard layout . This allows one to hold a modifier key to type letters with diacritical marks. For example, alt + a = ā. How this is set up varies by operating system. Linux/Unix and BSD desktop environments allow one to set up custom keyboard layouts and switch them by clicking a flag icon in the menu bar. macOS One can use the pre-installed US International keyboard, or install Toshiya Unebe's Easy Unicode keyboard layout. Microsoft Windows Windows also allows one to change keyboard layouts and set up additional custom keyboard mappings for IAST. This Pali keyboard installer made by Microsoft Keyboard Layout Creator (MSKLC) supports IAST (works on Microsoft Windows up to at least version 10, can use Alt button on
468-490: Is conducted in 3 phases. Phase I is for joint and additional commissioners, Phase II is for commissioners and principal commissioners, and Phase III is for chief commissioners and principal chief commissioners. The AMCTP generally consists of a 3-week domestic module held at premier management institutes in the country followed by a 2-week international component at internationally acclaimed universities, depending on their areas of expertise. The designations and time-scales within
520-524: The Central Bureau of Investigation ’s list of most corrupt bureaucrats. In one case, a 1992 batch IRS officer was arrested for accepting a bribe of ₹ 2 crore in Mumbai. Recently, in another case, some IRS officials were found to help certain companies evade payment of Service tax and related penalties of the order of ₹ 1 crore. Also CBI raided premises of an income tax officer for demanding Bribe to
572-713: The National Academy of Customs Indirect Taxes and Narcotics (NACIN), in Faridabad , Haryana . Sixteen months of Induction Training is conducted for the directly recruited officers of IRS(IT) at NADT each year. The training is designed into two modules to enable the Officer Trainees to acquire the knowledge and skills they need to function effectively and efficiently as tax administrators. In particular, training prepares OTs to deliver quality taxpayer services, detect and penalize non-compliance, and understand
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#1732771939457624-702: The Rajya Sabha submitted its report on the bill on 22 July 2015. The bill was passed by the Rajya Sabha on 3 August 2016, and the amended bill was passed by the Lok Sabha on 8 August 2016. The bill, after ratification by the States, received assent from President Pranab Mukherjee on 8 September 2016, and was notified in The Gazette of India on the same date. The Act was passed in accordance with
676-639: The Sardar Vallabhbhai Patel National Police Academy (SVPNPA), Hyderabad. The first Departmental Examinations are conducted at the end of the first module. The second module includes On-The-Job Training for around eight weeks, followed by Bharat Darshan, and a Financial Attachment for 2 weeks. Further, The OTs are also exposed to the international tax practices through a one or two weeks International Attachment in France, Netherlands, Australia, Malaysia, South Africa,
728-663: The Army and the National Police Academy, and many other prestigious institutes of the country so that they are better prepared to excel in their multifaceted role. NADT and NACIN both have signed a memorandum of understanding with the National Law School of India University in Bengaluru to award postgraduate diplomas in business laws to the officer trainees. Recently, Finance Ministry has approved
780-633: The Central Board of Revenue Act constituted a Central Board of Revenue – the statutory body with functional responsibilities for administering the Income Tax Act. Commissioners of income tax were appointed for each province, and assistant commissioners and tax officers were placed under their control. Officers from the Imperial Civil Services (ICS) manned top posts and the lower echelons were filled through promotions from
832-650: The Central GST to be levied and collected by the Centre and the State GST to be levied and collected by the respective States. Central Excise duty, additional excise duty, Service Tax, and additional duty of customs (equivalent to excise), State VAT, entertainment tax, taxes on lotteries, betting and gambling and entry tax (not levied by local bodies) would be subsumed within GST. Other taxes which will be subsumed with GST are Octroi, entry tax and luxury tax thus making it
884-577: The Central but also the States, the responsibility of preparing a Design and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers (EC). In April, 2008, the EC submitted a report, titled "A Model and Road map for Goods and Services Tax (GST) in India" containing broad recommendations about the structure and design of GST. In response to the report,
936-633: The Citizen's Charter, were launched. Aaykar Sampark Kendra consists of one National Call Centre and 4 regional Call Centres to aid the taxpayer were inaugurated by the Finance Minister. IRS officers handling sensitive postings are issued a Glock Model 22 pistol or a Glock 23 in .40 S&W caliber. An IRS officer could rise up to the Apex Scale (₹2,50,000 fixed plus allowances) at the post of principal chief commissioner of income tax in
988-726: The Constitution of India Officially known as The Constitution (One Hundred and First Amendment) Act, 2016 , this amendment introduced a national Goods and Services Tax (GST) in India from 1 July 2017. It was introduced as the One Hundred and Twenty Second Amendment Bill of the Constitution of India , The Goods and Services Tax (GST) is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at
1040-497: The Department of Revenue made some suggestions to be incorporated in the design and structure of proposed GST bill. Based on inputs from GoI and States, The EC released its First Discussion Paper on Goods and Services Tax in India on 10 November 2009 with the objective of generating a debate and obtaining inputs from all stakeholders. A dual GST module for the country has been proposed by the EC. This dual GST model has been accepted by centre. Under this model GST have two components viz.
1092-454: The Finance Minister, announced the target date for implementation of GST to be 1 April 2010 and formed another empowered committee of State Finance Ministers to design the road map. The committee submitted its report to the government in April 2008 and released its First Discussion Paper on GST in India in 2009. Since the proposal involved reform/ restructuring of not only indirect taxes levied by
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#17327719394571144-721: The IRS (IT) include among others, formulation of domestic direct tax policy (through the Tax Policy and Legislation Section), formulation of international tax policy (through the Foreign Tax and Tax Research Division), handling policy matters in respect of investigation of tax evasion (through the Investigation Section), updating, resolving and maintaining the relevant laws (through the ITA Division), administering
1196-571: The IRS (IT) received 5,87,13,458 returns and collected direct taxes amounting to ₹11.37 trillion, spending ₹ 60,000 (equivalent to ₹ 91,000 or US$ 1,100 in 2023) for every ₹ 1,000 (equivalent to ₹ 1,500 or US$ 18 in 2023) it collected. The relative contribution of direct tax to the overall tax collection of the Central Government has risen from about 36% to 56% over the period of 2000–01 to 2013–14. The contribution of direct tax-to-GDP has doubled (from about 3% to 6%) during
1248-665: The ITD. At the apex level, he can also get selected as a Member or Chairperson of the CBDT. The intermediate grades in this career progression are deputy commissioner, joint commissioner, additional commissioner, commissioner, principal commissioner and chief commissioner of income tax. An IRS officer is also eligible to be selected as a member of the Income Tax Appellate Tribunal , Authority for Advance Ruling, Income Tax Settlement Commission and Income Tax Ombudsman as per
1300-870: The Indian Revenue Service are as follows after cadre restructure: In 2015, it was reported that as many as 108 IRS officers were under probe by the CBI for their alleged involvement in corruption. From May 2009 to May 2010, the CBI had sought sanction for prosecution of 102 IRS officials posted in different parts of the country in connection with corruption cases. In 2016, the Ministry of Finance , dismissed 72 and prematurely retired another 33 Indian Revenue Service officers for non-performance and on disciplinary grounds. In 2019, Government of India dismissed 12 (IRS IT) and 15 (IRS Customs and Central Excise) officers for corruption and bribery charges. The IRS officials top
1352-573: The US, or Singapore. OTs are also trained to apply theoretical concepts and acquire practical skills through the subjects of Procedure/Techniques of Investigation and Drafting of Orders and Reports, Information Technology and Operations, Management and Administration in the Income Tax Department , International Taxation and Transfer Pricing, Law of Governance and Ethics, and Business Laws-II. A number of guest lectures are organized to familiarize
1404-594: The administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance . The IRS comprises two branches, Indian Revenue Service (Income Tax) and Indian Revenue Service (Custom & Indirect Taxes) , controlled by two separate statutory bodies, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). The duties of
1456-547: The area of Sanskrit studies make use of free OpenType fonts such as FreeSerif or Gentium , both of which have complete support for the full repertoire of conjoined diacritics in the IAST character set. Released under the GNU FreeFont or SIL Open Font License , respectively, such fonts may be freely shared and do not require the person reading or editing a document to purchase proprietary software to make use of its associated fonts. One Hundred and First Amendment of
1508-676: The chairmanship of Dr. Shruti Negi. On 29 March 2017, CGST, IGST, UTGST and SGST compensation law passed in Loksabha The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 was introduced in the Lok Sabha by Finance Minister Arun Jaitley on 19 December 2014, and passed by the House on 6 May 2015. In the Rajya Sabha , the bill was referred to a Select Committee on 14 May 2015. The Select Committee of
1560-946: The civil services—under the oversight of the Secretary of State for India —were split into two arms, the All India Services , and the Central Services. Apart from the Central Secretariat, the more important of these latter were the Railway Services, the Indian Posts and Telegraph Service, and the Imperial Customs Service. After Independence , the Imperial Customs Service was reconstituted as the Indian Revenue Service (Customs and Central Excise) in 1953. The nature of
1612-536: The consumer edition since XP. This is limited to characters in the Basic Multilingual Plane (BMP). Characters are searchable by Unicode character name, and the table can be limited to a particular code block. More advanced third-party tools of the same type are also available (a notable freeware example is BabelMap ). macOS provides a "character palette" with much the same functionality, along with searching by related characters, glyph tables in
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1664-631: The convention is to typeset the IT sounds as capital letters. For the most part, IAST is a subset of ISO 15919 that merges the retroflex (underdotted) liquids with the vocalic ones ( ringed below ) and the short close-mid vowels with the long ones. The following seven exceptions are from the ISO standard accommodating an extended repertoire of symbols to allow transliteration of Devanāgarī and other Indic scripts , as used for languages other than Sanskrit. The most convenient method of inputting romanized Sanskrit
1716-497: The direct tax policy (through its field offices across the country), and administering all the associated administrative functions pertaining to direct taxes. The duties of the IRS (C&IT) include formulation and enforcement of policy concerning the Goods and Services Tax , prevention of smuggling, and administration of matters related to Customs and Narcotics. In the 2017-2018 financial year (i.e. 1st April 2017 to 31st March 2018),
1768-785: The entry level is kept at 1:1. All IRS officers, regardless of their mode of entry, are appointed by the President of India . After selection, successful candidates undergo a 3-month Foundation Course at the Lal Bahadur Shastri National Academy of Administration (LBSNAA) in Mussoorie , Uttarakhand , Thereafter, IRS(IT) Officer Trainees (OTs) undergo a 16-month specialised training at the National Academy of Direct Taxes (NADT), in Nagpur , Maharashtra , while IRS(C&IT) OTs undergo specialised training at
1820-581: The exchange of officer trainees to various countries across the world such as the Netherlands, Belgium, Switzerland, France, Australia, Malaysia, United States of America, Brazil, South Africa and OECD Nations, for increasing exposure to the future administrators. There are various mid-career training programmes (MCTP) for IRS officers to keep them abreast of the latest developments in the areas of governance, particularly taxation, finance and management. These include advanced mid-career training (AMCTP), which
1872-538: The macroeconomic, taxation, and fiscal policy of the Government of India to maximize revenue. The First Module emphasizes on giving intense theoretical inputs in the subjects such as Theoretical Concepts and Practical Application of Direct Tax Laws, Advanced Accounting and Finance, and Business Laws-I. It also includes a week-long Parliamentary Attachment, and a two-week Field Attachment. OTs also undergo short-duration training at NACIN, Faridabad, LBSNAA, Mussoorie, and
1924-586: The national level. It replaces all indirect taxes levied on goods and services by the Indian Central and state governments. It is aimed at being comprehensive for most goods and services. An empowered union committee was set up by the Vajpayee administration to streamline the GST model to be adopted and to develop the required back-end infrastructure that would be needed for its implementation. In his budget speech on 28 February 2006, P. Chidambaram ,
1976-700: The opportunity to install and use the sa-itrans-iast input handler which provides complete support for the ISO 15919 standard for the romanization of Indic languages as part of the m17n library. Or user can use some Unicode characters in Latin-1 Supplement, Latin Extended-A, Latin Extended Additional and Combining Diarcritical Marks block to write IAST. Only certain fonts support all the Latin Unicode characters essential for
2028-479: The prescribed eligibility criteria. Cadre Review has been cleared in the Income Tax Department creating 20,751 additional posts to help generate additional revenue of ₹ 250 billion (equivalent to ₹ 420 billion or US$ 5.1 billion in 2023) crore annually. International Alphabet of Sanskrit Transliteration The International Alphabet of Sanskrit Transliteration ( IAST )
2080-485: The ranks. The Income Tax Service was established in 1944 and was subsequently re-constituted as the Indian Revenue Service (Income Tax) in 1953. In 1963, given the increasingly complex roles and responsibilities of administering direct tax in India, the Central Board of Direct Taxes was constituted as a statutory body under the Central Board of Revenue Act, 1963 . With the passing of the Government of India Act, 1919
2132-599: The reader to read the Indic text unambiguously, exactly as if it were in the original Indic script. It is this faithfulness to the original scripts that accounts for its continuing popularity amongst scholars. Scholars commonly use IAST in publications that cite textual material in Sanskrit, Pāḷi and other classical Indian languages. IAST is also used for major e-text repositories such as SARIT, Muktabodha, GRETIL, and sanskritdocuments.org. The IAST scheme represents more than
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2184-471: The right side of the keyboard instead of Ctrl+Alt combination). Many systems provide a way to select Unicode characters visually. ISO/IEC 14755 refers to this as a screen-selection entry method . Microsoft Windows has provided a Unicode version of the Character Map program (find it by hitting ⊞ Win + R then type charmap then hit ↵ Enter ) since version NT 4.0 – appearing in
2236-486: The romanisation of all Indic scripts , is an extension of IAST. The IAST letters are listed with their Devanagari equivalents and phonetic values in IPA , valid for Sanskrit , Hindi and other modern languages that use Devanagari script, but some phonological changes have occurred: * H is actually glottal , not velar . Some letters are modified with diacritics : Long vowels are marked with an overline (often called
2288-603: The same period. Direct tax in the form of an income tax was introduced by Sir James Wilson in India in 1860 to overcome the difficulties created by the Indian Rebellion of 1857 . The organisational history of the Income-tax Department, however, starts in the year 1922, when the Income-tax Act , 1922 gave, for the first time, a specific nomenclature to various Income-tax authorities. In 1924,
2340-406: The scope for corruption at all levels while improving the efficiency of the whole system. Use of Centralised Processing Center setup in 2010 at Bangalore of the Income Tax Department reduced unnecessary delays in processing returns. These computerization initiatives have freed up the human resources in the department which are largely responsible for higher revenue collections. Income Tax Ombudsmen
2392-406: The service underwent a transformational change with the enactment of the One Hundred and First Amendment of the Constitution of India , which overhauled the administration of indirect taxation in India with the introduction of the Goods and Services Tax (GST) . With the subsumption of several indirect taxes and levies, including central excise duty and service tax , under the GST, the nomenclature
2444-469: The system more efficient and responsive to the needs of the taxpayers. Use of Technology widely reduced the scope for the abuse of power. Refund Banker scheme introduced in 2007 eliminated the scope for corruption in the Refunds of Excessive Tax collected by the department. Introduction of E-filing of Taxes and effective implementation of Permanent Account Number (PAN) are some revolutionary steps that reduced
2496-523: The trainees with the best practices in tax administration. Officer Trainees are also expected to complete a project on Direct Tax Provisions for the award of a master's degree in Business Law and Taxation from NALSAR University of Law , Hyderabad at the time of Valediction from NADT. This involves very dynamic training in specialised matters of conventional tax administration— be it direct or indirect–along with unarmed combat, weapons, and explosives. Additionally, IRS officers undergo extensive training with
2548-436: The transliteration of Indic scripts according to the IAST and ISO 15919 standards. For example, the Arial , Tahoma and Times New Roman font packages that come with Microsoft Office 2007 and later versions also support precomposed Unicode characters like ī . Many other text fonts commonly used for book production may be lacking in support for one or more characters from this block. Accordingly, many academics working in
2600-434: The tune of ₹ 60 crore for covering up Stock Guru Scam. Even though IRS officers have to deal with sensitive postings in their career they are not provided adequate security. Many IRS officers in the departments of customs and income tax have been assassinated in the course of their investigations. Many new initiatives were taken by the Indian Revenue Service members to curb corruption in their respective departments and make
2652-411: Was created in 2006 and is functional in 12 cities to look into tax-related grievances of the public. Department is also gearing to improve its tax payer's services with Sevottam Scheme. Under this scheme, various initiatives such as Citizen Charter, Ayakar Seva Kendra (ASK), which is a single Window mechanism for implementing Sevottam through the delivery of these services within the timelines promised in
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#17327719394572704-422: Was updated to reflect the changed structure of taxation from IRS (Customs and Central Excise) to IRS (Customs and Indirect Taxes). There are two streams of recruitment to the Indian Revenue Service. IRS officers may enter the IRS by passing the Civil Services Examination (CSE). The CSE is a three-stage competitive selection process consisting of a preliminary examination, the main examination, and an interview. It
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