The Indian Revenue Service also referred to as IRS is the Group A civil service of the administrative revenue service in the Government of India. IRS serves the country by carrying out one of the main sovereign functions, i.e. revenue collection for development, security and governance. It functions under the Ministry of Finances Revenue Department and is administered by the Revenue Secretary and the Ministerial Command.
The IRS has two branches, Indian Revenue Service for (Income Tax) and Indian Revenue Service for (Custom & Indirect Taxes). These are governed by two bodies Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). The IRS (IT) is responsible for the formulation of domestic & international direct tax policies, handling policy matters in respect of investigation of tax evasion, managing direct tax policy and all the administrative tasks associated with direct taxes. Whereas the responsibility of the IRS (C&IT) is to develop and execute policies related to Goods and Services Tax, prevention of smuggling and control of customs and drug matters.