The Indian Revenue Service, commonly known as IRS, is a department of the Indian government in charge of the administration and collection of direct and indirect taxes. It operates under the Department of Revenue within the Ministry of Finance and is overseen administratively by the Revenue Secretary and ministerially by the Minister of Finance as a central civil service under Group A of the executive branch of the Government of India.
The Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs are two different statutory organizations that oversee the IRS’s two components, Indian Revenue Service (Income Tax) and Indian Revenue Service (Custom & Indirect Taxes) (CBIC).