IRS vs IAS: Salary, Promotion, Difference between IAS and IRS

By BYJU'S Exam Prep

Updated on: November 14th, 2023

IAS and IRS have recognized jobs offered by the government of India. IAS stands for Indian Administrative Service, and IRS stands for Indian Revenue Service. However, the recruitment process for IAS and IRS posts is the same. The UPSC exam is one of the toughest examinations in the country. It is officially called Civil Services Examination (CSE) and is conducted annually by the central recruiting agency, the Union Public Service Commission (UPSC).

This article will help candidates understand the difference between IAS and IRS and which to choose between the two services for better decision-making. The article will discuss the comparison of IAS vs IRS, salary and rank increments, perks and benefits, etc., below.

IAS (Indian Administrative Service)

Before learning the difference between IAS and IRS, it is important to learn about each service in detail. The IAS full form is the Indian Administrative Service, an important wing of All India Services. This is an administrative arm. It is mentioned in India’s constitution, which is why it is known as the constitutional body. Part XIV of Article 312(2) of the Constitution of India and the All India Services Act, 1951 specifies the modern IAS.


The UPSC exam is the first step a candidate needs to clear to become an IAS officer. A few IAS officer duties are,

  • Law and Order Maintenance in the district
  • Catalysis between government and public issues
  • Reviewing of the policy documents
  • Staff Management
  • Admin Work

IRS (Indian Revenue Service)

IRS full form is the Indian Revenue Service, which is the Civil Service allotted the duty of revenue collection across the country. IRS officer is not only responsible for collecting revenue but also for the implementation of direct tax laws. The basic entry-level IRS officer salary range is Rs. 15,600 to Rs. 39,100 and can go up to Rs. 80,000 with rank increment.

The IRS’s primary function is collecting and managing the various direct and indirect taxes, accruing the same to the Union Government. IRS comprises two branches: IRS (Income Tax) and IRS (Customs and Central Excise). Candidates looking to become an IRS officer shall clear all stages of the IRS exam. The basic functions of an IRS Officer are given below, which must be read properly to understand the IRS vs IAS difference:

  • Tax Administration
  • Formulation of Policies
  • Curbing Black Money

IAS vs IRS Salary

Depending upon the grade pay and pay scale of the officers, the equivalent ranks of IAS vs IRS are shown in the table provided below:

Pay Scale IRS Officer Rank IAS Officer Rank
Rs. 15,600 – 39,100

(grade pay: Rs. 5,400)

Assistant Commissioner of Income Tax Sub Divisional Magistrate/Assistant Collector
Rs. 15,600 – 39,100

(grade pay: Rs. 6600)

Deputy Commissioner of Income Tax Under/Deputy Secretary to Government of India/Additional Deputy Commissioner/Joint Collector/Additional District Magistrate
Rs. 15,600 – 39,100

(grade pay: Rs. 7600)

Joint Commissioner of Income Tax Deputy Secretary to Government of India /Deputy Commissioner/Collector/District Magistrate
Rs. 37,400 – 67,000

(grade pay: Rs. 8700)

Additional Commissioner of Income Tax Director to Government of India/Deputy Commissioner/Collector/District Magistrate(States) (Selection Grade)
Rs. 37,400 – 67,000

(grade pay: Rs. 8900)

Divisional Commissioner in a Division in states
Rs. 37,400-67,000

(grade pay: Rs.10,000)

Commissioner of Income Tax Joint Secretary to Government of India/Secretary to State Govt.
HAG scale of 67,000 – 79,000 Principal Commissioner of Income Tax Additional Secretary to Government of India/Principal Secretary to State Govt.
HAG + scale of 75,500 – 80,000 Chief Commissioner of Income Tax
Rs. 80,000 (fixed) Principal Chief Commissioner of Income (highest) Secretary to Government of India/Chief Secretary of State
2,50,000 Cabinet Secretary (highest)

Differences between IAS and IRS

Apart from basic IRS vs IAS differences which we explored in this article, there are a few prominent differences between IAS and IRS which are listed below:

  • The placements of the IAS officers occur in state or central government departments whereas IRS officers get placed in the central government departments only.
  • The rank of the IAS officer is higher than that of the IRS office in the Civil Service hierarchy.
  • The perks and amenities of the IAS officer are higher than that of the IRS officer.
  • IRS officers are politically free, whereas political interventions influence IAS officers.

Also Check:

Why Choose IAS over IRS?

IAS is one of the most important and prestigious designations in India. There are various reasons why a candidate chooses the IAS officer designation over IRS, and a few of them are mentioned below:

  • An IAS heads nearly every department in the Central and State Governments.
  • At the Central and State levels, IAS officers have a larger role in creating policies.
  • An IAS officer has higher social stature and reputation than an IRS officer.
  • An IAS officer receives better amenities and benefits than an IRS officer.
  • An IAS officer’s duty is much more varied and inclusive, and he has more opportunities than an IRS official to assist individuals personally.

Why Choose the IRS over IAS?

Despite the various perks of IAS officers, there are immense reasons why a candidate should opt for the IRS. Some substantial reasons to choose the IRS over the IAS are:

  • The IRS offers greater tenure stability.
  • The IRS offers a better work-life balance than the IAS.
  • There is hardly any political meddling.
  • Individuals with an interest in revenue should take advantage of this service.
  • For Candidates looking for urban or metro area postings, the IRS’s job openings are mostly allotted in such areas.
  • For female candidates, if both spouses are working in IRS, it is most likely that they will be posted together.
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