The Indian Revenue Service (भारतीय राजस्व सेवा, Bhāratīya Rājaswa Sevā), abbreviated as IRS, is the revenue service of theGovernment of India. It is one of the Central Civil Services (Group A). The Service functions under the Department of Revenue in theUnion Ministry of Finance and is concerned with the collection and administration of the various direct and indirect taxes accruing to the Union Government.
IRS comprises two branches – IRS (Income Tax) and IRS (Customs and Central Excise), which are controlled by two separate statutorybodies, viz., Central Board of Direct Taxes (CBDT) and Central Board of Excise and Customs (CBEC) respectively.

There are two streams of recruitment to the Indian Revenue Service – Direct Recruits and Promoted Officers. Direct Recruits are selected from the Civil Services Examination conducted by Union Public Service Commission and based on preferences opted by them. Promoted Officers like Income Tax Service, Group ‘B’ are promoted gradually over several years of service. The current ratio of two streams is kept at 1:1. Initial posting would be Assistant Commissioners up to senior rank of Principal Chief Commissioners, Member/Chairman of the Central Board of Direct Taxes or Central Board of Excise and Customs.