SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant | Eligibility, Vacancy, Salary, Powers, Responsibilities

Every year the staff selection Commission conducts the Combined Graduate Level Examination for Group “B” and Group “C” posts existing in different Ministries/ Departments/ Organizations of Government of India and other Constitutional Bodies/ Statutory Bodies/ Tribunals. Income Tax Inspector and Income Tax Assistant are the Group “C” posts. The recruitment is provided by the Central Board of Direct Taxes (CBDT), which is an authorized board for the collection of direct taxes throughout the nation. 

Direct taxes are levied on the direct personal income of the assessee and also includes wealth tax, corporate tax and various other taxes. An Income Tax Inspector is expected to get the posting in either the Assessment or Non-Assessment segment of the Income Tax Department. Tax Assistant will provide their assistance in Raids to their Senior Officers. 

SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant: Overview

Name of the PostsIncome Tax InspectorIncome Tax Assistant
Name of Exam Conducting BodyStaff Selection Commission
Classification of the PostGroup “C”
Name of the DepartmentCentral Board Of Direct Taxes (CBDT)
Date of application for the exam23-12-2021 to 23-01-2021
Schedule of the examinationApril 2022
Age limitITI- 18-30 yearsITA- 18-27 years
Educational QualificationBachelor’s Degree from Recognised University.

Let us understand the various aspects of these posts such as Eligibility, Vacancy, Salary, and others in detail in this article enabling you to get an overview of these posts. 

SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant: Eligibility

Nationality:

The candidate should be a citizen of India or 

  • the subject of Nepal or Bhutan or a Tibetan refugee who had come to India before the 1st January 1962 for permanently settling in India or
  • a person of Indian Origin who had migrated from Burma, Sri Lanka, Pakistan, East African COuntries of Kenya, Uganda, Zambia, Malawi, Zaire, the United Republic of Tanzania (formerly known as Tanganyika and Zanzibar), Ethiopia and Vietnam for permanently settling in India. 

However, candidates other than citizens of India will be required to possess a certificate of Eligibility issued by the Government Of India. 

The Nationality eligibility criteria are the same for both the Income Tax Inspector and Tax Assistant post. 

Now, let’s understand the other eligibility criteria such as age limit, educational qualification: 

SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant: Age Limit

The Income Tax Inspector is Group “C” posts. Therefore, the age limit prescribed for the post lies in the range of 18-30 years. The candidates should not have been born earlier than 02-01-1992 and not later than 01-01-2004. 

The age limit condition prescribed for the Income Tax Assistant post lies between 18-27 years which is also Group “C” Category post existing in the CBDT. 

The SSC has relaxed the age limit criteria for certain categories of class for a certain number of years: 

Code No. CategoryAge-Relaxation permitted beyond the defined upper limit.
01SC/ST5 years
02OBC3 years
03PwD (Unreserved)10 years
04 PwD (OBC)13 years
05 PwD (SC/ST)15 years
06Ex-Serviceman (ESM)3 years are allowed after deducting the period of military service provided from the actual age as on the closing date of form submission
08Defense Personnel disabled in operation in a disturbed area during hostilities with any foreign country and released due to this reason3 years
09Same as above (SC/ST)8 years

Additional relaxation is permitted in the upper age limit for both of these posts since they are Group “C” posts: 

Code No.Particulars Upper Age limit for prescribed category age relaxation
10Central Government Civilian Employees who have rendered 3 years or more regular and continuous service on the last date of the application submissionAge to less than or equal to 40 years
11Same as above (SC/ST)Age to be equal to or less than 45 years
12 Widows /Divorced Women or Judicially separated Women and who didn’t remarried Age to be less than or equal to 35 years
13Same as Above (SC/ST)Age to be less than or equal to 40 years 

SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant: Educational Qualification

The candidates for Income Tax Inspector and Income Tax Assistant should possess the Bachelor’s Degree procured from a Recognised University or an equivalent qualification to appear for the examination. 

The Examination for these posts will be conducted in four stages, i.e., Tiers:

  • Tier I: It is a Computer Based Examination that is objective-based Multiple choice questions consisting of four subjects. 
  • Tier II: It is also a Computer Based Examination which is an objective-based MCQs paper. 
  • Tier III: It is a Descriptive exam 
  • Tier IV It is a Skill test where the candidates are tested for Data Entry Speed where the Tax Assistant in CBDT will be required to type at a speed of 8000 Key Depressions per hour on the Computer. This exam is only for Tax Assistants and not for Income tax Inspectors. 

SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant: Vacancy

The vacancy for Income Tax Inspector and Income Tax Assistant has been issued by the Commission for the year 2021 in its notification dated 08.02.2021: 

Post CodeName of the DepartmentName of the PostURSCSTOBCEWSTotalESMOHHHVHOthers PWD
B22CBDTInspector of Income Tax6621157624202163301
D51CBDTTax Assistant498168642599610851041011810

SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant: Salary

SSC CGL Income Tax Inspector: Salary and Promotions

ParticularsAmount in Rs
Basic Salary44900
House Rent Allowance ( X Cities- 27%Y- Cities- 18% and Z-Cities- 9%)City X- 12123
City Y- 8082
City Z- 4041
Dearness Allowance (31%)13,919
Travel AllowanceCity X-3600
For City Y and Z: 1800
DA on TACity X- 1116
City Y – 558
City Z- 558
Gross EarningsCity X- 75, 658
City y- 69,259
City Z- 65,218
NPS Deduction 10% ( Basic DA)5882
CGHS 350
CGEGIS60 per month (2880)
Total Deductions9112
Net Earnings City X- 66,546
City Y- 60,147
City Z- 56,106
Govt Contribution5882

City X is denoted for 8 urban Cities, City Y stands for a population over 5 lakhs, and city Z stands for rural areas. 

The income tax Inspector post provides numerous opportunities for promotions and raising of grade pay. The chronology for promotion in this post is provided below: 

  • Income Tax Officer (ITO)
  • Assistant Commissioner of Income Tax (ACIT)
  • Deputy Commissioner of Income Tax (DCIT)
  • Joint Commissioner of Income Tax (JCIT)
  • Additional Commissioner of Income Tax (ADCIT)
  • Commissioner of Income Tax (CIT)

Let’s look at the increment of salary of these posts: 

RankSalary
Principal Chief Commissioner of ITRs. 80000
Chief Commissionerlies in the range of Rs 75550- 80000
Principal Commissionerlies in the range of Rs 67000-79000
CommissionerRs 37400-67000 ( Additional grade pay of Rs 10000)
Additional / Joint Commissioner Rs 37400-67000 (Grade pay of 8700/Rs 15600-39100 Grade Pay of 7600
Deputy Commissioner Rs. 15600-39100 Grade Pay of Rs. 6600
Assistant CommissionerRs. 15600-39100 Grade Pay of 5400
Income Tax OfficerRs. 9300-34800 Grade Pay of Rs 4800/ Rs 5400
Income Tax InspectorRs 9300-34800 Grade Pay of 4600

SSC CGL Income Tax Assistant: 

Name of the PostDepartmentClassification of the postsGrade PayPay Level
Tax AssistantCBDTGroup “C”2400Level 4- (25500-81100)

Salary Structure: 

Pay ScaleRs 25500
Dearness Allowances (31%)Rs.7905
House Rent AllowanceRs. 6885
Traveling Allowance Rs. 1769 (1350+ 1350*31%)
Total SalaryRs. 42059

After the application of the 7th pay Commission, the in-hand salary of the Tax Assistant will be around Rs. 36000, which appears under that pay band of Rs. 5200-20200. The salary of the Tax Assistant will vary city-wise: 

Category of CitiesHRA After 7th Pay Commission
X27%
Y18%
Z9%

SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant: Powers and Responsibilities 

Powers and Responsibilities of Income Tax Inspector: 

  • If you are posted in the Assessment Section: 
  1. You will be required to handle the desk jobs that are included in the duties of the Income Tax Inspector
  2. You will also be required to handle refund claims and TDS
  • If you are posted in the Non- Assessment Section:
  1. It must be noted that the selected candidates posted in this section can be part of instant response teams that undertake the raids at various places falling in their jurisdiction. 
  2. The ITIs with non-assessment duties have to perform the official or clerical duties concerning the assessment undertaken by the assessment department.
  3. They are only required to complete the official task of the department, which makes them presentable in front of the Government, Court, and Tribunal.

Income Tax Inspector: Work Hours 

The working hours of an Income Tax Inspector are similar to those prescribed by the Indian government, which is from 9 AM to 6 PM. However, in the Non-Assessment Unit, the inspectors will be required to operate for a longer duration during demanding times such as raids, searches, arrests, and many other events. 

Income Tax Inspector: Transfers 

There are two options are available for transfers in the Income Tax Department: 

1. Annual General transfer

2. Interchange Transfer

Powers and Responsibilities of the Income Tax Assistant

  • The selected candidates will be required to scrutinize several income tax returns that are received by the Income-tax department. They need to carry out the initial calculations of the tax liability of the various assesses such as Companies, Individuals, HUFS, and many other Bodies.
  • It is the responsibility of the Tax Assistant to analyze the returns and locate if the assesses have defaulted or skimmed from payment of taxes by misinterpreting the law. Therefore, the tax assistant has to identify the tax evaders and non-taxpayers. 
  • Timely identification and imposition of penalties as per the provisions of the Income Tax Act, 1961.
  • You will be expected to perform various official activities such as preparation of weekly and monthly reports, monitor correspondences, monitoring to dispatching of the notices, their services, and many others. 
  • You will have to address the public grievances, their dissatisfaction and undertake the dispatching of the diary. 
  • Maintenance of official files of defaulted assesses, reports of various officers and committees such as valuation officers, etc., documents to make them easily accessible while they are needed in presenting the department in Tribunals and Courts. 
  • It is also expected from the Tax assistant to actively participate in Critical Investigations and Criminal Investigations. They are also required to assist their Senior Officials in the investigations and raids. 
  • Evaluation of Income-tax Returns can be done only if it is assigned by their Senior officials. 

Promotions of Tax Assistant in CBDT

The Tax Assistants are provided various promotions that are mentioned below:

  • Assistant Commissioner
  • ITO (Group-B Gazette)
  • Income Tax Inspector (ITI)
  • Senior Tax Assistant
  • Tax Assistant

The Tax Assistants are provided with their transfers in the metro cities or state capitals. The transfer policy is the same as that of the Income Tax Inspector. Transfers in these posts are possible after the completion of the probation period. 

Conclusion

After comparing between SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant posts, it is clear that both the posts are reputed and Central Government posts which demand a lot of dedication and knowledge. The candidates fulfilling the above criteria should apply for these posts as these posts provide: 

  • Job Security
  • Regular pay
  • Reputation in the Society
  • Exposure in the Income Tax WOrld
  • Experience of working in government Agencies. 
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FAQs: 

What is the difference between SSC CGL Income Tax Inspector vs SSC CGL Income Tax Assistant regarding Tier IV?

The candidates appearing for Tax Assistant posts will be required to appear for the Tier IV exam, which undertakes Data Entry Skill Test. The candidates will be required to type at the speed of 8000 key depression per hour on the computer. It is conducted for the passage of 2000 key depressions for 15 (fifteen) minutes. It is qualifying in nature. The OH candidates opting for Tax Assistant in CBDT are not required to appear for the test. However, they are required to submit a certificate in the prescribed format.

Is there any requirement to satisfy the physical standards for Income Tax inspectors?

No, there is no such requirement to satisfy the physical standards in the case of the Income Tax Inspector.

Are the Ex-Serviceman who has secured employment eligible to take the benefit of age relaxation in case of Group “C” posts?

No, the Ex-serviceman who has already undertaken the employment in the civil side of the Government in Group “C” category on a regular basis after claiming the benefits of reservations provided to the Ex-Serviceman for their re-employment are not eligible to claim the benefit of reservation for the ESM category. They will also not get the benefit of concession in application fees.


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