The IRS Exam (Indian Revenue Service) is conducted by the Union Public Service Commission (UPSC), which falls under the Union Ministry of Finance’s Department of Revenue. Officers working in this department collect and manage direct and indirect taxes that accrue to the Union Government.
Indian Revenue Service is one of the most prestigious jobs in India. An IRS officer has to perform various roles, such as the collector, cabinet secretary, chief secretary, etc. However, their responsibility might sometimes change depending on their posting in a specific department. IRS has two branches:
1. IRS (Customs and Central Excise).
2. IRS (Income Tax)
The majority of IRS Officers work under the Department of Revenue and Customs. However, in some cases, they have to work with different central government agencies and departments such as the Intelligence Bureau (IB), the Central Bureau of Investigation (CBI), etc. The IRS officer post is second to none for candidates seeking to enter the central government’s revenue department.
IRS Exam: Summary
As per the official calendar of the Union Public Service Commission, the IRS Prelims Exam date 2025 is 25th May 2025, and the Mains exam will take place from 22nd August 2025 onwards for the qualified candidates. All the important information related to the Exam is mentioned in the table below.
| Organization | Union Public Service Commission (UPSC) |
| Post Name | IRS (Indian Revenue Service) |
| Vacancy | 1129 |
| Exam Date | Prelims: 25th May 2025 Mains: 22nd August 2025 |
| Participating Bodies | Union Public Service Commission (UPSC) |
| Application Mode | Online |
| Exam Mode | Offline (Pen and paper-based) |
| Recruitment Process | Prelims, Mains, and Interview |
| Education Qualification | Bachelor’s degree |
| Age Limit | General: 21 to 32 years, age relaxation for reserved candidates. |
| Salary | Basic Pay: Rs 15,600 – 80,000, Grade Pay: 5,400 – 10,000 |
| Official website | www.upsc.gov.in |
IRS Exam Dates 2025
The important dates related to the UPSC IRS exam 2025 are mentioned in the table below.
| Important events | Date |
| UPSC IRS Exam 2025 Notification | January 22, 2025 |
| Registration Start | January 22, 2025 |
| Registration Ends | February 21, 2025 |
| UPSC IRS 2025 Admit Card release | May 13, 2025 |
| UPSC IRS 2025 Exam Date | Prelims: May 25, 2025 Mains: August 22, 2025 |
| UPSC IRS Exam 2025 Result | Prelims: June 11, 2025 Mains: To be declared soon |
| UPSC IRS Exam 2025 Score Card | To be declared soon |
IRS Roles and Responsibilities
- IRS officers collect direct and indirect taxes for the Government of India.
- They play a key role in formulating and implementing taxation policies.
- They handle tax evasion investigations and ensure proper updating and enforcement of tax laws.
- IRS officers represent India in negotiating tax treaties at bilateral and multilateral forums such as the OECD and the Global Forum on Transparency in Tax Matters.
- They may be appointed to intelligence and law enforcement agencies like the CBI, RAW, and IB.
- IRS officers play a significant role in exposing financial scams and promoting transparency in the tax system.
Application Fee for the IRS Exam
While applying for the UPSC CSE examination, the candidates coming under the category have to submit an application fee as mentioned below.
| Reservation | UPSC Exam Fee | Mains Exam Fee |
| General/OBC/EWS(Male) | Rs. 100 | Rs. 200 |
| Female | No Fee/Exempted | No Fee/Exempted |
| SC/ST/Candidates | No Fee/Exempted | No Fee/Exempted |
Candidates can pay the application fee both Offline and Online.
- Applicants can use SBI Net Banking or a debit/credit/Rupay card to pay for their online options.
- Candidates will get a pay slip during the registration process.
For Offline:
- Applicants must pay the fee at any SBI branch for an offline way of payment.
- Candidates paying cash should print the pay-in slip provided by the system.
- The very next working day applicant must deposit cash at an SBI branch’s counter.
- If the Candidate fails to pay the fee in cash by the deadline, although having a valid pay-in-slip, they must pay the charge online.
IRS Exam Eligibility Criteria
The eligibility of the aspirants to take part in the UPSC IRS government exam depends upon multiple factors. An aspirant must pass all these criteria to be eligible to take this test. Candidates can be eligible based on three factors. Those are nationality, educational qualification, and age. Any candidate who is lacking in any of these three criteria must be considered ineligible.
Age
The age limit for any candidate eligible in the UPSC IRS Exam is 21 to 32 years. Therefore, the lower age limit for an aspirant is 21 years and the upper age limit for a candidate is 32 years. For reserved category candidates, there will be age relaxation. Category-wise, age relaxation is mentioned below.
- For OBC candidates, the upper age limit is up to 35 years.
- The maximum age limit for SC/ ST candidates is up to 37 years.
- Candidates who fall under the physically challenged category (PWD), are granted to be eligible up to 37 years.
Educational Qualification
Educational qualification for the exam is very simple. Aspirants with bachelor’s degrees from a Central University/ State University/ Open University/ Private University, or Deemed University are eligible to apply. Candidates who graduated through distance learning or correspondence education are also eligible for this exam. Candidates must provide proof of eligibility from a competent authority/ institute/ university at the time of the main examination; otherwise, they will not be permitted to take the exam.
A few things candidates must remember:
- Applicants who have passed their MBBS final exam but are yet to complete their internship are eligible.
- Candidates who have passed the Institute of Chartered Accountants of India (ICAI)/ ICSI/ ICWAI are eligible.
- Any degree from a foreign university under the Association of Indian Universities (AIU) is acceptable.
Nationality / Citizenship
Here is the Nationality requirement from a candidate for the Indian Revenue Service exam mentioned below.
- An aspirant who is an Indian citizen is eligible.
- An aspirant who is subject to Nepal or Bhutan is eligible to apply.
- An aspirant of Indian origin who migrated from Pakistan, Burma, Sri Lanka, East African countries of Kenya, Uganda, the United Republic of Tanzania, Zambia, Malawi, Zaire, Ethiopia, and Vietnam intending to settle in India permanently is eligible to apply.
Attempts
The number of times a candidate can take the UPSC IRS exam is mentioned in the table below.
| Category | No. of attempts |
| General | 6 |
| OBC | 9 |
| SC/ ST/ PWD | No limitations up to the maximum age limit. |
IRS Exam Application Form
Candidates need to submit their online application to the UPSC official website.
As per the official calendar of the Union Public Service Commission, the IRS Prelims Exam date 2025 is 25th May 2025, and the Mains exam will take place from 22nd August 2025 onwards for the qualified candidates.
How to apply for the IRS Exam?
UPSC only accepts applications that are submitted in online mode for any of its exams, including the IRS Exam 2025 Hence, candidates can not submit applications in any other way. Here is a step-by-step procedure mentioned below.
- First, candidates have to visit the UPSC’s official website.
- After that, on the home page, candidates must go to the ‘Exam Tab’ and select the ‘Active Exam’ option.
- A candidate will find the ‘Civil Services (Preliminary) Examination 2025’ here.
- Then, candidates need to click on the ‘Apply’ option.
- Here, the application form will open on the screen. All aspirants must fill in all the required information and upload the necessary documents with the application form.
- Finally, the candidates need to submit the filled-in application form. Candidates can save a copy of the filled-in application form for future reference.
IRS Exam Admit Card
THE UPSC IRS 2025 admit Card is an essential document before appearing at the exam center. No candidate can enter the exam center without an admit card. UPSC usually releases the admit card for a particular exam a few weeks before the examination date. Candidates can download the UPSC 2025 IRS Admit Card from the official website. There will be separate admit cards for the prelims and main exams. Candidates who will qualify for the prelims exam will be allowed to take the main exam.
The UPSC Admit Card for the IRS 2025 exam has the following information.
- Name of the exam
- Name of the candidate
- Roll Number
- Registration Number
- UPSC test center name with address
- Father’s Name
- Mother’s Name
- IRS Prelims Exam Schedule
- Instructions in general
Apart from the admit card, all the candidates must carry other essential documents with them on the exam day. Those are as follows.
- A Xerox copy of a valid photo ID proof (Passport/ PAN Card/ Voter ID/ Aadhar Card/ Driving Licence, etc).
- Photocopy of the candidate.
- An authentic copy of the caste/ disability certificate for reserved category candidates.
How to download the UPSC IRS Exam Admit Card
All the candidates can download the UPSC IRS 2025 Admit Card from the official website. Here is the step-by-step guide to download the UPSC IRS 2025 Admit Card mentioned below.
- First, Candidates need to visit the official website of the UPSC.
- Then, the candidate needs to go to the ‘Admit Card’ section and click on it.
- Here, candidates will find e-admit cards for different examinations.
- Candidates need to click on the ‘UPSC E-Admit Card’ link for the UPSC IRS 2025 Exam.
- After that, a new login page will open on the screen. Here, candidates need to enter their roll number and password in the appropriate space to log in.
- Now, candidates can download their UPSC IRS 2025 Admit Card here.
- Finally, candidates can take a printout of their admit card to bring it with them to the test center.
IRS Exam Centres
UPSC mentioned a list of prelims and mains exam centers with the official notification. Candidates had the opportunity to choose a few exam centers of his/ her convenience. The allocated exam center for a candidate will be mentioned on their admit card. Here are all the prelims and mains admit cards mentioned in the table below.
Exam Centers for the IRS Preliminary Exam
| Agar tala | Agra | Ahmedabad | Aizwal |
| Ajmer | Aligarh | Almora (Uttarakhand) | Anathapuru |
| Aurangabad | Bareilly | Bengaluru | Bhopal |
| Bilaspur (Chhattisgarh) | Chandigarh | Chennai | Coimbatore |
| Cuttack | Dehradun | Delhi | Dharamshala (Himachal Pradesh) |
| Dharwar | Dispur | Faridabad | Gangtok |
| Gautam Buddh Nagar | Gaya | Ghaziabad | Gorakhpur |
| Gurgaon | Gwalior | Hyderabad | Imphal |
| Indore | Itanagar | Jabalpur | Jaipur |
| Jammu | Jodhpur | Jorhat | Kochi |
| Kohima | Kolkata | Kozhikode (Calicut) | Leh |
| Lucknow | Ludhiana | Madurai | Mandi (Himachal Pradesh) |
| Mumbai | Mysuru | Nagpur | Nasik |
| Navi Mumbai | Panaji (Goa) | Patna | Port Blair |
| Paraygraj (Allahabad) | Puducherry | Pune | Raipur |
| Rajkot | Ranchi | Sambalpur | Shillong |
| Shimla | Shiliguri | Srinagar | Srinagar (Uttarakhand) |
| Surat | Thane | Thiruvananthapuram | Tiruchirapalli |
| Tirupati | Udaipur | Varanasi | Vellore |
| Vijayawada | Vishakhapatnam | Warangal |
Exam Centers for the IRS Main Exam
| Ahmedabad | Aizawl | Bengaluru | Bhopal |
| Chandigarh | Chennai | Cuttack | Dehradun |
| Delhi | Dehradun | Dispur (Guwahati) | Hyderabad |
| Jaipur | Jammu | Kolkata | Lucknow |
| Mumbai | Patna | Prayagraj (Allahabad) | Raipur |
| Ranchi | Shillong | Shillong | Thiruvananthapuram |
| Vijayawada |
UPSC IRS Exam Pattern
The IRS Exam Pattern is divided into three parts: Prelims, Mains, and Interviews. UPSC conducts all three phases of this exam to identify appropriate candidates for the posts. A candidate’s academic expertise and ability to present themselves consistently and steadily through these three phases are identified. The Examination pattern in the UPSC India Revenue Services is given below.
IRS Prelims Exam Pattern
The Preliminary Exam is the starting stage or the introductory phase of the UPSC IRS examination. Candidates must prepare for two papers: General Studies & Aptitude Test for Civil Service. The question papers are in the Hindi and English languages. However, English language skills questions would only be in English.
- The preliminary exam consists of 2 papers with 200 Marks each. Hence, candidates have to answer a total of 400 Marks.
- Both question papers consist of objective type or MCQ (Multiple Choice Questions). Candidates will get 2 hours for each question paper. Hence, a total of 4 hours will be given to solve the entire prelim paper.
- The question paper will be in both Hindi and English.
- The General Studies Paper-II of the UPSC IRS Preliminary Examination will be a qualifying paper. The minimum qualifying mark for this paper is marked at 33%.
- After qualifying for the Preliminary Exam, candidates can appear for the Main Exam and then the Interview/ Personality Test.
| Prelim Exam Papers | Marks |
| Paper I: General Studies | 200 |
| Paper II: Aptitude Test | 200 |
IRS Mains Exam Pattern
Candidates acquiring the minimum qualifying marks can only be eligible to appear for the mains examination of the IRS (Indian Revenue Service) Mains Exam 2025.
- The main exam comprises 9 Papers with a total of 2025 Marks.
- The paper-wise marks distribution for each paper in the main exam is mentioned in the table below.
| Exam Paper | Marks |
| Paper A: Compulsory Indian Language | 300 |
| Paper B: English | 300 |
| Paper I: Essay | 250 |
| Paper II: General Studies I (Indian Heritage and Culture, History, Geography of the World and Society) | 250 |
| Paper III: General Studies II (Governance, Constitution, Polity, Social Justice & International Relations) | 250 |
| Paper IV: General Studies III (Technology, Economic Development, Biodiversity, Security and Disaster Management) | 250 |
| Paper V: General Studies IV (Ethics, Integrity, and Aptitude) | 250 |
| Paper VI: Optional Subject Paper I | 250 |
| Paper VII: Optional Subject Paper II | 250 |
| Total Marks | 1750 |
Interview/ Personality Test
The marks secured for both the Preliminary & Mains are the key elements for selecting the Interview process. The total marks of both Mains & Interview will be the result.
| Total Marks in Mains Exam | 1750 |
| Personality Test | 275 |
| Overall Marks | 2025 |
IRS Exam Syllabus
The UPSC IRS Exam has three phases: Preliminary, Main, and Interview.
The detailed syllabus of the Preliminary Exam evaluates the aspirant’s knowledge and understanding of current events and skills in aptitude. The detailed syllabus of the Preliminary and Main Exams is mentioned below.
Syllabus for Preliminary Exam
Paper I: General Studies
- Current events of national and international importance.
- History of India and Indian National Movement.
- Indian and World Geography-Physical, Social, and Economic Geography of India and the World.
- Indian Polity and Governance-Constitution, Political System, Panchayati Raj, Public Policy, Rights Issues, etc.
- Economic and Social Development-Sustainable Development, Poverty, Inclusion, Demographics, Social Sector Initiatives, etc.
- General issues on Environmental ecology, Biodiversity, and Climate Change – that do not require subject specialization.
- General Science.
Paper-II: Aptitude Test
- Comprehension
- Interpersonal skills ,including communication skills
- Logical reasoning and analytical ability
- Decision-making and problem-solving
- General mental ability
- Basic numeracy (numbers and their relations, orders of magnitude, etc.) (Class X level)
- Data interpretation (charts, graphs, tables, data sufficiency, etc.) (Class X level)
Syllabus for Main Exam
The main examination syllabus is from the Subject selected by the candidate. The Main Exam consists of a total of 9 Papers. Here is a list of the compulsory Indian Languages and Scripts mentioned below.
| Indian Languages | Scripts |
| Assamese | Assamese |
| Bengali | Bengali |
| Gujarati | Gujarati |
| Hindi | Devanagari |
| Kannada | Kannada |
| Kashmiri | Persian |
| Konkani | Devanagari |
| Malayalam | Malayalam |
| Manipuri | Bengali |
| Marathi | Devanagari |
| Nepali | Devanagari |
| Odia | Odia |
| Punjabi | Gurumukhi |
| Sanskrit | Devanagari |
| Sindhi | Devanagari or Arbi |
| Tamil | Tamil |
| Telegu | Telegu |
| Urdu | Persian |
| Bodo | Devanagari |
| Dogri | Devanagari |
| Maithili | Devanagari |
| Santhali | Devanagari or Olchiki |
The list of optional subjects for the Main Examination is as follows:
- (i) Agriculture
- (ii) Animal Husbandry and Veterinary Science
- (iii) Anthropology
- (iv) Botany
- (v) Chemistry
- (vi) Civil Engineering
- (vii) Commerce and Accountancy
- (viii) Economics
- (ix) Electrical Engineering
- (x) Geography
- (xi) Geology
- (xii) History
- (xiii) Law
- (xiv) Management
- (xv) Mathematics
- (xvi) Mechanical Engineering
- (xvii) Medical Science
- (xviii) Philosophy
- (xix) Physics
- (xx) Political Science and International Relations
- (xxi) Psychology
- (xxii) Public Administration
- (xxiii) Sociology
- (xxiv) Statistics
- (xxv) Zoology
- (xxvi) Literature of any one of the following languages: Assamese, Bengali, Bodo, Dogri, Gujarati, Hindi, Kannada, Kashmiri, Konkani, Maithili, Malayalam, Manipuri, Marathi, Nepali, Odia, Punjabi, Sanskrit, Santhali, Sindhi, Tamil, Telugu, Urdu, and English.
UPSC IRS Exam Result and Cutoffs
This year, the UPSC has not conducted the prelims and mains exams. Therefore, the result and cutoff marks will be published only when both phases are completed.
UPSC IRS Exam 2025 Results
After completing the IRS selection processes, UPSC will release the results on the official website. The addition of both the marks in the UPSC Main Exam and the Personality Test will give the overall mark. The name and roll number of all the shortlisted candidates will be declared in the merit list. The results are expected to be released within 3 to 4 weeks after the examination.
How to download the UPSC IRS 2025 Results
UPSC will release the Preliminary and Main Exam results on the official website separately. Aspirants who have taken the exam can check the results of either exam on the website by following the instructions.
- First, a candidate needs to go to the official website of the UPSC.
- After that, he/ she needs to find the link for the ‘Result’ and click on it.
- Then, a login page will appear on the screen.
- Now, candidates need to fill in the roll number and password to download the PDF of the result uploaded on the website.
- Candidates can find their results from the PDF by typing ‘Ctrl+f’ to search for any particular Roll Number.
- If the name and roll number of the candidate are mentioned on the PDF, then that candidate is qualified. Otherwise, he/ she is not qualified.
- Finally, a candidate can download the result and save it.
UPSC IRS 2025 Cutoffs
Candidates need to secure good marks in each step (preliminary, mains, and interview) to be able to qualify for this UPSC IRS 2025 Exam. The candidates who will score more than the Cutoff marks/ qualifying marks in the UPSC Preliminary Exam will get a chance to appear in the Main Exam. The UPSC will declare the final cutoff marks after the Main Exam and Interview.
UPSC IRS Exam Salary Structure
The salary structure of the Indian Revenue Service (IRS) Officers selected through the UPSC exam get a wealth package. However, the actual salary may vary from one department to another. The Indian Revenue Service (IRS) Officers will have many benefits apart from their salary. Here is an approximate salary structure of the IRS Officers mentioned in the table below.
| Designation of the IRS Officer | Pay Scale | Grade Pay | Approx Salary |
| Assistant Commissioner of Income Tax | Rs. 15,600 – 39,100 | Rs.5,400 | Rs. 56,100 – 1,77,500 |
| Deputy Commissioner of Income Tax | Rs. 15,600 – 39,100 | Rs. 6,600 | Rs. 67,700 – 2,08,700 |
| Joint Commissioner of Income Tax | Rs. 15,600 – 39,100 | Rs. 7,600 | Rs. 78,800 – 2,09,200 |
| Additional Commissioner of Income Tax | Rs. 37,400 – 67,000 | Rs. 8,700 | Rs. 1,23,100 – 2,15,900 |
| Commissioner of Income Tax | Rs. 37,400-67,000 | Rs. 10,000 | Rs. 1,44,200 – 2,18,200 |
| Principal Commissioner of Income Tax | Rs. 75,500-80,000 | Fixed | Rs. 1,82,200 – 2,24,100 |
| Chief Commissioner of Income Tax | Rs. 75,500-80,000 | Rs. 2,05,400 – 2,24,400 | |
| Principal Chief Commissioner of Income Tax | Rs. 80,000 | Rs. 2,25,000 |
- The Principal Commissioner of Income Tax, the Chief Commissioner of Income Tax, and the Principal Chief Commissioner of Income Tax have fixed grade pay.
- The Principal Chief Commissioner of Income Tax has a fixed salary.
UPSC IRS Exam Preparation Tips
The candidates have to go through some intensive preparation for the UPSC IRS 2025 exam. Candidates need to follow a well-planned study arrangement throughout their preparation for the exam. All the candidates should understand the exam pattern well and go through the previous years’ questions completely to understand the categories of the test. Here are a few points for the candidates mentioned below:
Understand the Syllabus:
Aspirants need to study the UPSC IRS 2025 syllabus published on the official website before starting to prepare for the exam. This is the foundation for preparing for the UPSC IRS Exam 2025. It will help them to select their goal and to move forward step-by-step. Without the idea of the syllabus, an aspirant can not do better in the exam.
Study previous year’s question papers:
Candidates must download the previous year’s question papers to learn the question types and weightage of each section of the syllabus. After that, the candidates need to check the exam pattern of the UPSC IRS 2025 to become familiar with the question papers. They must look into the topics paper-wise to have a clear idea from which topic how many questions can come. It will help in boosting their performances and give them confidence.
Create a Study Plan:
An aspirant needs to prepare a precise study plan to crack the UPSC IRS 2025 Exam. They need to make a table/ chart to prepare for this exam on a daily/ weekly/ monthly basis. Candidates can follow the study plan before the exam to be prepared well for this exam. Candidates need to complete each section of the syllabus according to the study plan.
Collect the best study materials:
Candidates need to collect books and well-versed study materials from reliable sources. There are lots of study materials available on the internet too. Candidates need to identify the best books and materials to prepare for the UPSC IRS 2025 Exam.
Attempt Mock Tests:
Candidates can take mock tests to identify their weaknesses. Giving mock tests from time to time helps candidates judge their preparation level and helps them prepare better for their exams. Therefore, candidates must include mock tests in their UPSC IRS 2025 Exam preparation.
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Frequently Asked Questions (FAQs)
Which exam is given for the IRS?
The UPSC exam is given for IRS. The UPSC exam includes IPS, IAS, IRS, and IFS, among others. Also, the Union Public Service Commission (UPSC) conducts the IRS exam to fill the Indian Revenue Service (IRS) positions.
Is the exam for IAS and IRS the same?
Yes, the exam for IRS and IAS is the same. UPSC conducts a single civil service exam for more than 20 services. IRS and IAS are two of them. A candidate will get into IRS or IAS depending on their rank and interest. Top-rank holders are selected for the IAS, and lower-rank holders are chosen for the IRS. However, the exam for IRS and IAS is the same.
How difficult is the IRS exam?
IRS falls under the UPSC’s civil servant exam, and it is one of the 20 services that also includes IAS (Indian Administrative Services). Therefore, the IRS exam is the toughest exam to crack out of all civil services exams. It is one of the toughest exams in India.
Does the IRS come under the UPSC Exam?
Yes, UPSC conducts civil service examinations for more than 20 services. The Indian Revenue Service (IRS) exam is one of those services and comes under the UPSC exam.
Is serving for the Indian Revenue Service a good career path?
Serving for the Indian Revenue Service is a good career path. IRS includes only class A services that hold great potential for progression. A third category IRS officer can level up to the second and first category, Counsellor and then High Commissioner. Along with it, the IRS career path is prestigious and lucrative.