Job profile of Income Tax Inspector ITI: An ITI generally can be posted at either of the two types of seats which are transferable on cyclic basis. Work related to assessment of tax or non-assessment of tax. When on an assessment seat, he/she is supposed to see the work related to assessment of income tax to be imposed on an individual, partnership firm, company etc; and refund of it in case someone has deposited in excess. He/She also has to see the work related to Tax deduction at source (TDS) besides being accompanying a raid team. An ITI on non-assessment seat generally has to do do clerical work though he/she too could be asked to accompany a raid team.If u r posted in company and business range, u assist ur ito/ac/dc in assessment work if u r posted in investigation,ur job is of paramount importance as u have to go for rekkii work… on ur report, search is conducted.
ITI salary ITI inhand salary after 107% DA and all deductions in X,Y,Z city is Rs 40001,36631,34917
Promotion Once u join ITI, you have to clear Departmental Exam for becoming ITO(Income Tax Officer). once you clear exams, you become eligible to be considered for ITO. Time taken to get promoted to ITO differs from state to state… In states like Kerla, ITIs have become ito within 4 years.In other states,it may take 5 to 7 years But generally it takes 6-8 years to become an ITO from ITI. After becoming ITO, it is a long wait of around 10-12 years to become ACIT(Assisstant Commisioner of Income Tax) and then around 4 years to DC(Deputy Commissioner) then 4 years to JC(Joint Commissioner) and around 5 years to Addl. CIT(Additional Commissioner of Income Tax). A direct recruit Inspector generally ends his successful career as JC/Addl.CIT.
Transfer There are two type of transfers available in the dept. 1. Annual General Transfer 2. Inter Charge Transfer Transfer is possible but it’s not too certain or easy thing to happen. There are number of points which must be in ur favour simultaneously like 1.There must be vacancies in the zone you want to get transferred into. 2.You must have a valid grounds for applying for ICT cited in CBDT circular or else 3 years of service. 3.Administration of both the zones must be cooperative nd liberal. Etc.
Quarter facility: if the quarters are available, u will get it easily… may be within a week of joining… but if there is a long queue, u may have to wait for 1 to 2 years, subject to the availability
Office timings Office timings are 9:00 AM to 5:30 PM. It may differ slightly zone to zone. Generally don’t have to work beyond the office hours but while on raids u have to work without thinking of time but once the action is finished and you are late enough you are given a holiday on the next day. In March in Assessment section you may have to work beyond the hours but it’s beneficial for ur learnings
extra allowance extra allowance for ITIs: 30 liters of petrol per month, BSNL sim with free calling on all BSNL/MTNL Landline and Mobiles all over India, 1 GB of free 3G data…
Departmental Promotion Exams without clearing the ITO departmental exam, one can’t be promoted as ITO and will have to remain as Inspector for the whole time. But for a Direct Inspector, clearing the departmental exam is never an issue. They are just like university exams. Not too tough to go through it all yet you need to put ur attempts nd give time to study.
Duties performed by ITI 1.Enquiry I. Out-door Duties. Work (A) External Survey (Regular Job) i) House to House survey (to be repeated after 5 years) ii) Shop to shop survey or (to be repeated bazaar survey after 3 years) iii) Rural survey (to be repeated after 7 years) iv) Sample special or selective survey like construction of new building in the new housing colony. v) Collection of information from various sources like Banks, Customs and Excise Department, Sales Tax Department, Railway stations, Registers officers etc. (B) External Survey (Intermittent Job) i) Special or selective survey regarding ostentatious marriages or other special functions at which large sums of money are spent. ii) Special survey under section 133A of the IT Act, 1961. iii) Presence at proceedings before courts, Tax Recovery Officers official/ court receivers etc. (C) General Enquiries regarding i) Old assessees. ii) Anonymous complaints iii) Complaints of tax evasion. iv) Intimations received from other Govt. Deptts v) Collusive transactions. vi) Enquires emanating from examination of accounts or in the course of routine check of information. vii) Collection of data to assess the market value of properties for Wealth-tax, Estate duty, Gift-tax and for computation of capital gains. viii) Issue of ITCC, ITVC exemption certificates and certificates u/s 230a in new cases. ix) Assets owned by the assessees in connection with recovery of taxes. (D) Services of summons/ notices in difficult cases (E) Assistance in search and seizure cases.
II. Internal Survey i) Collections and verification of information received in the Department from various sources in terms of the provisions of section 194A, 206A, 285, 235A, 286 details furnished in the annexure to the return of income regarding payment of rent, interest, commission royalty etc. ii) Verification of Intimation slips after calling for the account books of the tax payer in office and survey extracts. 2. Assistance in i) Checking of claims for Depreciation allowance Assessment Work and development rebates in Company and Central Circle cases. ii) Drawing up draft computation in SPT and companies (Profits) Sur-tax. iii) Collecting and compilation of evidence for processing of prosecution cases. iv) Collection and compilation of data to be furnished to the valuers in cases proposed to be referred to valuation cell. v) Assistance to ITOs Central Circles in examination of accounts. 3. Assistance in i) Execution of distress warrants. Recovery of Taxes ii) Carry forward, to the registers of the new financial year, and reconciliation of the arrear demand after balancing has been completed by the UDC/Head Clerk concerned. 4. Inspectors posted In IACs Offices (A) Judicial Work i) Scrutiny of Appellate orders and reports there on received from the Income-tax Officers for filing further appeals/references. ii) Processing of concealment Penalty cases, falling in the Jurisdiction of the IACs. iii) Processing of various references from ITOs seeking IACs instructions on judicial matters. iv) Processing of prosecution cases. v) Processing of proposals for re-opening cases under section 143(2) (a) of the I.T. Act. (B) Acquisition Work i) Assistance to IAC acquisition in processing of cases involving transfer of property to check up the applicability of the provisions of section 269(c) of the I.T. Act. ii) Collection of data regarding fair market value of property transferred as on the date of transfer. 5. Inspectors posted in CITs Offices. SIB WORK i) Enquiries on tax evasion petitions. ii) Collate of information received in the special investigation branch in the CITs office regarding issue of Import License, Sale of imported cars by STC, Plan expenditure, payments to contractors etc.
Disadvantate of ITI: When an ITI is posted in Investigation, he has to go for field work extensively.. he also has to go to outside his city and state to collect information… his job is similar to that of an IB Agent… He can’t revel his identity, yet he has to collect information… If he gets caught by the assessee during the process, u can imagine what will happen to him… so its dangerous in nature… on his report, the search is planned(In general term, Search process is known as RAID).. Also, you have to work long hours… so family life suffers…. Haan, there is one positive here.. There is no crunch of funds…. how much amount you needed, it will be given to you for rekkii process….. If you are posted in Central Cirlce, work load is enormous…. also, there is always a shortage of Staff, so you will be posted not under 1 but two or sometimes three officers…. matlab, you will do work of 2 or 3 Inspectors and get paid for 1 Inspector…. When you are posted in other sections, you will be nominated for accompanying a SEARCH party… for that you will have to report at 6 AM in the morning to your office… Once there, there is no time for coming back…. You may have to spend next 24 to 48 hours at a place where you may not have even basic facility……. So here also, family life suffers……
A personal Experience shared by ITI
ITI is a good post but do not join it with a mindset that you will be earning a fortune with under the table method. Everything is going online and the transperancy is increasing and getting assessee friendly by the good effort of the government. The theory that an ITI will be promted to ITO in 4-5 years also depends on the particular state where you are posted. In states like west bengal which lost posts siginificantly in the latest cadre restructuring now iti may get prompted to ito only in a minimum time frame of ten years. Even the 2005 batch inspectors are yet to be promoted in w.b. Other than that ITI really gets some respect outside as income tax has a large area of influence among the masses. They get petrol without having to do any field duty in most cases. They assist the ITO or higher authorities in assessment and have direct contact with lawyers , advocates and assessees in most cases and thus has his contacts in outside neighbourhood. Not being a singning authority the reponsibilities of iti are relatively much less than an ITO and such he can give quality time to his family. If he uses his time wisely then he can also get enough time for studies. In this case the posting matters…if he is posted in TRO the workload is minimal…..if in administration like O/o CCIT,CIT, Range then the workload may vary, if in assessment then the workload may a little more. If posted in investigation wing there are field duties.
Compared to excise inspector one of the greatest point that makes iti lucrative is chances of promotion. You will find many Assistant commissioners,deputy commissioners, and joint commissioners in the department who joined the department as iti. You may also find a few Addl.CIT. But an iti rarely reaches the post of CIT. In case of excise inspector the sour point is promotion. There are many supretendents who joined as inspector and got prompted after about 15 to 16 years and are about to retire but are yet to get another promotion.
Here it is to be noted that implementation of GST may bring about a significant change in the functioning of excise department.
The second point is that a person who wants a feel of power in the society but wants to abstain himself from joining direct powerful post like CBI,police,etc. can join ITI. Income tax has wide base in the society and the people are some what afraid of it department. A simple notice from the income tax department will send a chill through the spine of the layman. The reluctance of a person to pay tax and the general effort of the people to hide his income income is responsible for it. But this authority also depends on how you carry yourself.
On an average the salary you will get after joining iti is good. The additional benefit is petrol you get. The seventh pay will of course enhace the salary though not in such a drastic amount as is being demanded.
Disclaimer: We do not take responsibility for any decision that might be taken, based on this information.