Successful applicants attend a three-month Foundation Course at the Lal Bahadur Shastri National Academy of Administration (LBSNAA) in Mussoorie, Uttarakhand, following selection. After that, IRS(IT) Officer Trainees (OTs) complete a 16-month specialized training program at Nagpur, Maharashtra’s National Academy of Direct Taxes (NADT).What kind of training do the OTs undergo at NADTÂ The directly recruited IRS(IT) officers receive sixteen months of induction training at NADT each year. To help the Officer Trainees develop the information and abilities they need to work effectively and efficiently as tax administrators, the training is divided into two parts. In particular, training prepares OTs to deliver quality taxpayer services, detect and penalize non-compliance, and understand the macroeconomic, taxation and fiscal policy of the Government of India to maximize revenue.
- The first module of trainingÂ
The first module has a strong emphasis on providing in-depth theoretical input in areas including Advanced Accounting and Finance, Business Laws-I, and Theoretical Concepts and Practical Application of Direct Tax Laws. Additionally, a two-week Field Attachment and a one-week Parliamentary Attachment are included. Additionally, OTs receive brief training at the Sardar Vallabhbhai Patel National Police Academy (SVPNPA), Hyderabad, the LBSNAA, Mussoorie, and NACIN, Faridabad. The first module’s final exam is followed by the first departmental examination.
- The second module of training
 The second module includes On-The-Job Training for around eight weeks, followed by Bharat Darshan, and a Financial Attachment for 2 weeks. Through a one- or two-week overseas attachment in France, the Netherlands, Australia, Malaysia, South Africa, the US, or Singapore, the OTs are also exposed to international tax procedures. The subjects of 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 provide additional training for OTs in the application of theoretical concepts and the development of practical skills.
At the time of Valediction from NADT, Officer Trainees are also required 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.
