[citation needed] They are chosen from the Indian Revenue Service and typically serve the government for a period of 30 years.

[citation needed] Chief Commissioners are allotted budgetary targets for collection by the Central Board of Direct Taxes and the targets are divided among the Commissioners of Income Tax and are constantly monitored.

[citation needed] There are other Chief Commissioners who are not cadre controlling and are placed above the rank of Union Additional Secretary in the HAG plus scale.

[citation needed] The junior-most Chief Commissioners are now of the rank of Union Additional Secretary.

[citation needed] Thus, the Chief Commissioners of Income Tax draw three different pay scales based on their seniority.