What are the promotion aspects of an Income Tax Inspector and What is the ITO exam?

The post of Income-tax Inspector in one of the few posts in SSC which provide the right mix of everything for everyone. for eg. It has one of the highest salaries of all the posts (behind only the CBI SI and AAO Job), respect and power of the society in general, good transfer policy, offices in smaller as well as bigger cities etc. In addition, it has one more thing just right enough to attract SSC aspirants towards itself which is -Better promotional aspects. Let’s have a look at it:

The first promotion from the post of Inspector to ITO takes about 7-8 years on an average. In some of the zones like in Chennai, the promotions are a bit faster and it may take one or 2 years lesser than other zones for 1st promotion (although it is not definite).

ITI and ITO exam:-

To be eligible for the promotion, you must clear the ITI confirmation exam and the ITO exam first, only then will you be eligible for the post of Income Tax officer. This exam is conducted once every year. The syllabus for the ITI exam is Accountancy, Income tax law and computation, Allied laws and office procedure. The syllabus for the ITO exam is accountancy and Income-tax Act in depth. Once you clear the ITO exam, you are awarded 2 increments on basic pay effective from the date of results declaration. One increment constitutes 3% on the basic pay so if your basic pay is Rs. 48000/- per month, then these 2 increments translate to a monthly salary of 48000*1.03*1.03 = Rs. 50,923/-, an increment of Rs. 3000 pm. (See the salary of an Income Tax Inspector. contrast this with the salary of a sub Inspector of CBI)

Income tax Inspector is also the only job in which the very first promotion (i.e. the post of Income Tax Officer) gives a candidate a gazetted post. although the grade pay of the Income Tax officer is Rs. 4800/- and not Rs. 5400/- which some other gazetted posts have. Only after a period of 4 years, does an ITO draws a salary equivalent to the grade pay of Rs. 5400/-.

An ITO is a pretty powerful post. If posted in a ward, he will oversee an estimated 20,000 ITRs (Income Tax Returns). The taxpayers with a total annual income of less than Rs. 15 lakhs fall under the jurisdiction of an ITO. An ITO is, for the most part, the supreme authority for all the cases of a ward and wields true authority. An ITO becomes an ACIT (Assistant Commissioner of Income Tax) after a period of 6-7 years.

ACIT is in charge of a circle. A circle comprises of 4-5 wards and oversees cases which have a total declared income between Rs. 15 lakhs to 50 lakhs. An ACIT is awarded the tag of IRS (Indian Revenue Service. Income tax department is the only department which gives the tag of IRS to the non-UPSC qualifiers. the Next post up the ladder is that of a DCIT (Deputy Commissioner of Income Tax) which takes 6 years to climb and another 6-7 years to reach up to the level of Joint CIT.

JCIT is likely the last stop where you will reach before retirement. If you are really lucky or if you join this department at the young age of 21, chances are you will end up as the Commissioner of Income Tax (CIT) although you will remain there only for a few years. Please note that there is no exam in this department to jump to a higher post like in CBI. (See http://www.cbivsincometax.in/promotional-aspects-of-si-in-cbi-what-is-the-direct-dysp-exam/

One final note:

If you join this department as a tax assistant, then you will have to clear the Income-tax Inspector confirmation exam to be promoted to the post of an Inspector. Even if you clear this exam in your second attempt then chances are high that you will become an Inspector within a total of 5 years. After that, you are as good as any direct Inspector recruit selected from the SSC exam.

This was all from my side on the promotions in the Income Tax Department. If anything has been left out, please write so in the comments and I’ll help you out.