How to Become Income Tax Officer: A Complete Guide

  • Updated on  
  • September 24, 2025
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How to Become Income Tax Officer

Becoming an Income Tax Officer in India is a prestigious career choice for those interested in taxation, finance, and public service. This role not only offers a secure government job with an attractive salary and perks but also the opportunity to contribute directly to the nation’s economic structure. In this complete guide ‘How to Become Income Tax officer’, we’ll walk you through everything you need to know the eligibility criteria, required qualifications, selection process through SSC CGL or UPSC, training, promotion path, salary structure, and essential preparation tips. Whether you’re a graduate aiming for a stable career or a student planning early, this guide covers all the key steps to help you become an Income Tax Officer in India.

This Blog Includes:
  1. Who is an Income Tax Officer?
  2. How to Become an Income Tax Officer?
  3. Eligibility Criteria for an Income Tax Officer
  4. Salary of an Income Tax Officer
  5. Through SSC CGL Exam for Income Tax Officer
    1. Eligibility criteria for SSC CGL for Income Tax Officer
    2. SSC CGL Exam Structure for Income Tax Officer
    3. SSC CGL Cut-Offs for Income Tax Officer
  6. Selection Process of SSC CGL for Income Tax Officer
  7. How to Become an Income Tax Officer Through UPSC
  8. Career Growth in Income Tax Officer
  9. FAQs

Who is an Income Tax Officer?

An Income Tax Officer (ITO) is a government official who works under the Income Tax Department of India, which operates under the Ministry of Finance. The primary role of an Income Tax Officer is to enforce income tax laws, assess and collect taxes, investigate tax evasion, and ensure that individuals and businesses are paying the correct amount of taxes to the government. ITOs conduct audits, inspect financial records, and may also be involved in raids and searches in cases of suspected tax fraud. It is a respected Group B gazetted post that plays a crucial role in maintaining the country’s financial discipline and tax compliance.

Important Points about an Income Tax Officer:

  • Authority: Works under the Central Board of Direct Taxes (CBDT), Ministry of Finance.
  • Main Role: Assessing, collecting, and monitoring income tax from taxpayers.
  • Power: Can conduct audits, issue notices, carry out surveys, and conduct raids if needed.
  • Recruitment: Generally selected through SSC CGL or UPSC Civil Services Exam.
  • Eligibility: Minimum graduation degree required; Indian citizenship is mandatory.
  • Posting: Can be posted in Income Tax Offices across the country, often under zones like Assessment, Investigation, or Enforcement.
  • Skills Needed: Strong analytical ability, financial knowledge, legal awareness, and good communication.
  • Growth: Can be promoted to Assistant Commissioner, Deputy Commissioner, and higher levels based on performance and experience.

How to Become an Income Tax Officer?

Becoming an Income Tax Officer (ITO) in India is a step-by-step process that requires dedication, preparation, and meeting specific eligibility conditions. There are two main ways to become an ITO—through the SSC CGL exam or the UPSC Civil Services Exam, depending on the level and post. Below is a detailed breakdown of how to become an Income Tax Officer:

Step-by-Step Process:

1. Meet the Eligibility Criteria

  • Nationality: Must be an Indian citizen.
  • Educational Qualification: A Bachelor’s degree in any discipline from a recognized university.
  • Age Limit:
    • For SSC CGL: 18 to 30 years (relaxation for reserved categories)
    • For UPSC: 21 to 32 years (relaxation as per norms)

2. Choose the Right Exam Route

Route 1: SSC CGL (Staff Selection Commission – Combined Graduate Level Exam)

  • Post: Income Tax Inspector (promoted to ITO after 4–6 years)
  • Selection Process:
    • Tier I: Preliminary exam (online)
    • Tier II: Main exam (online)
    • Tier III: Descriptive paper (offline)
    • Tier IV: Document verification and CPT/DEST (if required)
  • Promotion: Income Tax Inspector → Income Tax Officer → Assistant Commissioner → Deputy Commissioner → Joint Commissioner, etc.

Route 2: UPSC Civil Services Exam (CSE)

  • Post: Indian Revenue Service (IRS – Income Tax) Officer
  • Selection Process:
    • Preliminary Exam
    • Main Exam
    • Personal Interview
    • Training at NADT (National Academy of Direct Taxes)
  • Higher level post: Directly joins as Assistant Commissioner, promoted to ITO-level roles and above

3. Prepare for the Exam

  • Subjects to Study: General Knowledge, Reasoning, Quantitative Aptitude, English, and relevant descriptive topics.
  • Coaching/Guidance: Self-study or join coaching institutes as per need.
  • Time Frame: Typically 1–2 years of focused preparation.

4. Clear Physical Standards (For SSC Only)

  • For some posts like Inspector, candidates must meet basic physical standards and may undergo a physical test.

5. Complete Training

  • After selection, candidates undergo training in taxation laws, procedures, and office practices at regional training centers or NADT (for IRS).

Note: If you want to become an Income Tax Officer after 12th, you will have to complete an undergraduate degree and then qualify the SSC CGL exam or the UPSC exam for Indian Revenue Services.

Eligibility Criteria for an Income Tax Officer

To become an Income Tax Officer (ITO) in India, candidates must meet specific eligibility conditions related to nationality, education, age, and physical standards (if applicable). The recruitment is primarily done through SSC CGL or UPSC Civil Services Examination, and the criteria may slightly vary depending on the route chosen.

Educational QualificationsBachelor’s Degree from a Recognized University
Age Limit18–30 years (SSC) and 21–32 years (UPSC) with age relaxations for reserved categories
Qualifying ExamSSC CGL and UPSC CSE Exam
Exam StructureFor SSC CGL:
Tier I: Computer-based objective exam (General Intelligence, Quant, English, GK)
Tier II: Computer-based exam (Quantitative Aptitude, English, General Studies & Statistics)
Tier III: Descriptive paper (Essay/Letter writing – offline)
Tier IV: Skill test/document verification

For UPSC CSE:
Prelims: Objective-type paper (GS and CSAT)
Mains: Descriptive written exam (9 papers including optional subjects)
Interview: Personality Test

Salary of an Income Tax Officer

The salary of an Income Tax Officer depends on the entry level, grade, and post. There are two common entry points: via SSC CGL as an Income Tax Inspector and via UPSC as an IRS Officer (Indian Revenue Service). As per the grade you are selected for, there can be a mild variation in the salary. Let us understand the salary package and the incentives earned by an Income Tax Officer:

Categories City 1 City 2 City 3
Basic Pay44900 INR44900 INR44900 INR
HRA10776 INR7184 INR3592 INR
TA3600 INR1800 INR1800 INR
DA7633 INR7633 INR7633 INR
DA on TA612 INR306 INR306 INR
NPS Deduction 10% (Basic + DA)5253 INR5253 INR5253 INR
Gross Earnings 67521 INR63929 INR60337 INR
CGEIS30 INR30 INR30 INR
CGHS350 INR350 INR350 INR
Government Contribution 7355 INR7355 INR7355 INR
Total Deduction5633 INR5633 INR5633 INR
Total Salary of an Income Tax Officer61888 INR58296 INR57407 INR

NOTE: The above-mentioned table indicates the estimated salaries. The actual salary bracket is expected to change as per the orders of Central Government.

Through SSC CGL Exam for Income Tax Officer

The Income Tax Inspector post is one of the most popular and prestigious jobs offered through the SSC Combined Graduate Level (CGL) Examination. Candidates selected for this post work under the Central Board of Direct Taxes (CBDT) and may be promoted to Income Tax Officer (ITO) after a few years of service.

Post NameIncome Tax Inspector (CBDT)
Recruiting BodyStaff Selection Commission (SSC)
Exam NameCombined Graduate Level Examination (SSC CGL)
DepartmentIncome Tax Department, Ministry of Finance
Group & LevelGroup “C”, Pay Level 7

Eligibility criteria for SSC CGL for Income Tax Officer

The eligibility requirements for the SSC CGL exam are as follows:

Eligibility CriteriaDetails
NationalityMust be an Indian citizen
Educational QualificationBachelor’s degree from a recognized university
Age Limit (2025)18 to 30 years (as of 1st Aug 2025)
Age RelaxationOBC: +3 yrs, SC/ST: +5 yrs, PwD: +10 yrs
Physical StandardsRequired for this post (only for Inspector-level posts)

Physical Standards (for SSC CGL Inspector Posts)

GenderStandard
MaleHeight: 157.5 cm, Chest: 81 cm (expandable 5 cm), Walking 1600 m in 15 mins, Cycling 8 km in 30 mins
FemaleHeight: 152 cm, Weight: 48 kg, Walking 1 km in 20 mins, Cycling 3 km in 25 mins

SSC CGL Exam Structure for Income Tax Officer

TierModeTypeSubjects/PapersTotal MarksDuration
Tier IOnline (CBT)Objective (MCQ)1. General Intelligence & Reasoning (25 Qs)
2. Quantitative Aptitude (25 Qs)
3. English Comprehension (25 Qs)
4. General Awareness (25 Qs)		200 (50 per section)60 minutes
Tier IIOnline (CBT)Objective (MCQ)Paper I: Quantitative Abilities (100 Qs – Compulsory)
Paper II: English Language (200 Qs – Compulsory)		200 per paper2 hours per paper
Tier IIIOfflineDescriptiveEssay, Letter, Application (in English or Hindi)10060 minutes
Tier IVDV/Skill TestVerification/TestDocument Verification (DV) – CompulsoryCPT/DEST – Not required for ITI post–As applicable

Note:

  • Only Paper I and II of Tier II are needed for the Income Tax Inspector post.
  • There is no typing or skill test for this specific post in Tier IV.
  • Negative marking: 0.50 marks in Tier I & 1 mark in Tier II (Paper I).

SSC CGL Cut-Offs for Income Tax Officer

The cut-off marks in SSC CGL vary every year based on the number of vacancies, difficulty level of the exam, and candidate performance. Since the Income Tax Inspector post is among the top preference jobs, the cut-off is generally high, especially in the Tier I + Tier II combined score.

YearCategoryFinal Cut-Off (Out of 800)
2022UR (General)331.57
OBC325.16
SC323.69
ST305.86
2023UR (General)325.00
OBC316.00
SC300.00
2024ST296.00
UR (General)348.06
OBC345.54
SC331.54
ST330.06

NOTE: The aforementioned table contains scores only for indicative purposes. The actual cut-off for the SSC-CGL exam may differ.

Selection Process of SSC CGL for Income Tax Officer

The SSC CGL selection process for the post of Income Tax Inspector is conducted in multiple stages. Candidates must clear each stage to progress to the next and secure final selection based on merit and preference.

StageName of StageDetails
Stage 1Tier I – Preliminary ExamObjective-type online test with 4 sections: General Intelligence, Quantitative Aptitude, English, and General Awareness.
Stage 2Tier II – Mains ExamObjective-type online test with: • Paper I (Compulsory): Quant & Reasoning• Paper II: English Language
Stage 3Tier III – Descriptive TestOffline pen-paper test; essay, letter, or application writing in English or Hindi.
Stage 4Document Verification (DV)Original documents checked for eligibility, reservation, age, and education.
Stage 5Final Merit ListBased on combined scores of Tier I + Tier II + Tier III.
(No Tier IV)Typing/Skill TestNot applicable for Income Tax Inspector post.

How to Become an Income Tax Officer Through UPSC

To become an Income Tax Officer through the UPSC route, candidates must clear the Civil Services Examination (CSE) and get selected for the Indian Revenue Service (IRS – Income Tax). After training and a few years of service, IRS officers are promoted to senior positions like Income Tax Officer (ITO) and beyond.

Step 1: Check Eligibility Criteria

Eligibility CriteriaDetails
NationalityMust be a citizen of India
Age Limit21–32 years (as of 1st August of exam year)
OBC: +3 years, SC/ST: +5 years, PwD: +10 years
EducationA Bachelor’s degree in any stream from a recognized university
Attempts AllowedGeneral: 6, OBC: 9, SC/ST: Unlimited (till age limit)

Step 2: Apply for UPSC Civil Services Examination

  • Visit https://upsc.gov.in and apply online through the UPSC One Time Registration (OTR) portal.
  • Choose Indian Revenue Service (IRS – IT) as your service preference in the Detailed Application Form (DAF) after clearing prelims.

Step 3: Clear the UPSC Preliminary Examination

PaperTypeMarksDurationPurpose
General Studies IObjective2002 hoursDetermines selection for Mains
CSAT (GS Paper II)Objective2002 hoursQualifying (33% required)

Step 4: Clear the UPSC Mains Examination

PaperNatureMarks
Paper A: Indian LanguageQualifying300
Paper B: EnglishQualifying300
Essay PaperDescriptive250
GS Paper I: History, SocietyDescriptive250
GS Paper II: Polity, GovernanceDescriptive250
GS Paper III: Economy, S&TDescriptive250
GS Paper IV: EthicsDescriptive250
Optional Paper IDescriptive250
Optional Paper IIDescriptive250

Step 5: Crack the UPSC Interview (Personality Test)

  • 275 marks
  • Tests candidate’s personality, ethics, integrity, awareness, and suitability for civil services.

Step 6: Get Selected for IRS (Income Tax)

  • Based on your rank and service preference, you will be allotted IRS (IT) if your score is within the required cut-off.
  • IRS (Income Tax) is one of the top services after IAS, IPS, IFS, and IRS (Customs).

Step 7: Undergo Training at NADT, Nagpur

Training InstituteDurationTraining Details
National Academy of Direct Taxes (NADT)Approx. 16 monthsIncome Tax laws, IT procedures, investigation, enforcement, personality development, physical training, etc.
  • Includes Bharat Darshan tour, attachments with various central agencies, and field training.
  • Training is comprehensive and includes theoretical, practical, and field exposure.

Step 8: Join as Assistant Commissioner of Income Tax

  • You will be posted as a Group A Officer in the Income Tax Department.
  • You will handle tax assessments, investigations, search & seizure operations, and high-value tax enforcement.

Career Growth in Income Tax Officer

The Income Tax Department offers excellent career progression for officers joining through SSC CGL as Income Tax Inspectors (Group B) or through UPSC Civil Services as IRS (Income Tax) officers (Group A). Below is a combined table showing how their careers grow over time.

LevelPostThrough SSC CGL (Group B)Through UPSC IRS (Group A)Approx. Years of Service
1Income Tax InspectorEntry-level postNot applicable0
2Income Tax Officer (ITO)Promotion after 4–6 yearsNot applicable4–6 years
3Assistant Commissioner of Income TaxAfter departmental promotionEntry-level post (direct via UPSC)6–10 years
4Deputy Commissioner of Income TaxPromotionPromotion10–14 years
5Joint Commissioner of Income TaxPromotionPromotion14–18 years
6Additional Commissioner of Income TaxPromotionPromotion18–22 years
7Commissioner of Income TaxPromotionPromotion22–25 years
8Principal Commissioner of Income TaxPromotionPromotion25–28 years
9Chief/Principal Chief CommissionerTop-most promotion (rare)Top-most promotion28–30+ years

Also Read: Govt. Jobs After 12th Arts

FAQs

What is salary of Income Tax Officer?

The salary of an Income Tax Officer in India (via SSC CGL) ranges between ₹60,000 to ₹70,000 per month (in-hand), including basic pay, HRA, DA, and other allowances. The basic pay is ₹44,900 under Pay Level 7, with grade pay of ₹4,600. Officers also receive perks like medical benefits, travel allowance, pension, and government accommodation (if applicable).

What is the exam for income tax officer?

The exam to become an Income Tax Officer in India is the SSC Combined Graduate Level (CGL) Examination, conducted by the Staff Selection Commission. Candidates who clear all four tiers of the exam (Tier I, Tier II, Tier III, and Document Verification) and meet physical standards (for Inspector posts) are selected for the Income Tax Inspector post under the Central Board of Direct Taxes (CBDT). With experience and departmental promotion, they can become Income Tax Officers.

How can I become income tax officer?

To become an Income Tax Officer in India, you can take either the SSC CGL exam or the UPSC Civil Services exam. Through SSC CGL, you start as an Income Tax Inspector and get promoted to Officer after a few years and departmental exams. Through UPSC, you clear the Civil Services Examination, get selected for the Indian Revenue Service (IRS – Income Tax), undergo training, and directly join as an Assistant Commissioner of Income Tax, which is a Group A officer post. Both routes require a graduate degree and preparation for competitive exams.

What is the qualification for income tax department?

To join the Income Tax Department, the basic qualification is a bachelor’s degree in any discipline from a recognized university. For Group B posts like Income Tax Inspector, candidates must clear the SSC CGL exam, while for Group A officer posts like Assistant Commissioner (IRS), one must clear the UPSC Civil Services Examination. Additional requirements include meeting age limits, nationality criteria, and physical standards (for certain posts).

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13 comments

    1. Hi Rishab, the salary of an Income Tax officer varies as per their work profile, a grade B officer receives around Rs 27000-30,000 per month at the time of joining. Whereas and IRS officer earns close to Rs 40,000 to 50,000 per month.

      Reply

    1. Hi Nikita,
      Qualifying any exam between UPSC and SSC CGL will help you attain this job profile. For assistance regarding deciding the best one, get in touch with our career exerts through 1800572000.

      Reply

    1. Hi Sager,
      To become an Income Tax Officer in India, you can qualify either of the two competitive exams such as UPSC or SSC CGL.

      Reply

    1. Hi Rakeshkumar,
      Our Leverage Edu experts are here to get you started on your dream career. Give us a call on 1800572000 and book a free e-meeting with us today!

      Reply

    1. Hi Rishab, the salary of an Income Tax officer varies as per their work profile, a grade B officer receives around Rs 27000-30,000 per month at the time of joining. Whereas and IRS officer earns close to Rs 40,000 to 50,000 per month.

      Reply