Appointments are made on probation for a period of 2 years provided that this period may be extended if the officer on probation has not qualified for a confirmation by passing the prescribed departmental examinations. Repeated failures to pass the departmental examinations within a period of 3 years will involve loss of appointment or reversion to his substantive post, if any.
If in the opinion of Government the work or conduct of an officer on probation is unsatisfactory or shows that he is unlikely to become an efficient Income-tax Officer the Government may discharge him forthwith or may revert him to its substantive post, if any.
On the conclusion of his period of probation Government may confirm the officer in his appointment or if his work or conduct has in the opinion of Government been unsatisfactory. Government may either discharge him from the service or may extend his period of probation for such further period as Government may think fit provided that in respect of appointment to temporary vacancies there will be no claim to confirmation.
If the power to make appointment in the service is delegated by Government to any officer, that officer may exercise any of the powers of Government described in the above clauses.
Scale of pay (Pre-revised)
- Assistant Commissioner of Income-tax / Assistant Director of Income-tax, PB-3, Rs. 15,600-39,100+G.P.Rs. 5,400
- Deputy Commissioner of Income-tax / Deputy Director of Income-tax. PB-3, Rs. 15,600-39,100+G.P. Rs. 6,600
- Joint Commissioner of Income-tax / Joint Director of Income-tax. PB-3, Rs. 15,600-39,100+G.P. Rs. 7,600
- Additional Commissioner of Income-tax / Additional Director of Income-tax. PB-4, Rs. 37,400-67,000+G.P.Rs. 8,700
- Commissioner of Income-tax/Director of Income-tax. PB-4, Rs. 37,400-67,000+G.P. Rs. 10,000
- Principal Commissioner of Income-tax / Principal Director of Income-tax. Rs. 67,000-79,000
- Chief Commissioner of Income-tax / Director General of Income-tax. Rs. 75,500-80,000.
- Principal Chief Commissioner of Income-tax / Principal Director General of Income-tax. Rs. 80,000 (Fixed).
During the period of probation an officer will undergo training at Lal Bahadur Shastri National Academy of Administration, Mussoorie and the National Academy of Direct Taxes, Nagpur. At the end of the training at Mussoorie, he/she will have to pass the end-of-course test. In addition departmental examination will also have to be passed during the period of probation. On completion of one year of service his/her pay will be raised to Rs. 8275. On passing the single departmental examination the pay will be raised to Rs. 8550.
The pay beyond the stage of Rs. 8550 will not be allowed unless he/she is confirmed and has completed 3 years of service subject to such other condition as may be found necessary.
In case he/she does not pass the end-of-the course test at the Academy, the first increment will be postponed by one year from the date on which he/she would have drawn it or up to the date on which under the departmental regulations, the second increment accrues, whichever is earlier.
The seniority amongst direct recruits, inter-se shall be determined on the basis of performance in the Civil Services Examination conducted by the Union Public Service Commission, in the Foundational Course and in the Professional Training conducted in the National Academy of Direct Taxes, Nagpur and the weightage to be given in such performances would be as indicated in the parenthesis - Civil Services Examination (76.67%), Foundational Course (8.33%) and Professional Training (15%).
Note: It should clearly be understood by probationer that their appointment would be subject to any change in the constitution of the Indian Revenue Service Group ‘A’ which the Government of India may think proper to make from time to time and that they would have no claim for compensation in consequences of any such changes.