The duties of the IRS (C&IT) include formulation and enforcement of policy concerning the Goods and Services Tax, prevention of smuggling, and administration of matters related to Customs and Narcotics.

[13] Officers from the Imperial Civil Services (ICS) occupied top posts and the lower echelons were filled through promotions from the ranks.

The training is designed into two modules to enable the Officer Trainees to acquire the knowledge and skills they need to function effectively and efficiently as tax administrators.

In particular, training prepares OTs to deliver quality taxpayer services, detect and penalize non-compliance, and understand the macroeconomic, taxation, and fiscal policy of the Government of India to maximize revenue.

[22] OTs also undergo short-duration training at NACIN, Faridabad, LBSNAA, Mussoorie, and the Sardar Vallabhbhai Patel National Police Academy (SVPNPA), Hyderabad.

[22][24] OTs are also trained to apply theoretical concepts and acquire practical skills through the subjects of Procedure/Techniques of Investigation and Drafting of Orders and Reports, Information Technology and Operations, Management and Administration in the Income Tax Department, International Taxation and Transfer Pricing, Law of Governance and Ethics, and Business Laws-II.

[25][23][24] This involves very dynamic training in specialised matters of conventional tax administration— be it direct or indirect–along with unarmed combat, weapons, and explosives.

Additionally, IRS officers undergo extensive training with the Army and the National Police Academy, and many other prestigious institutes of the country so that they are better prepared to excel in their multifaceted role.

Recently, Finance Ministry has approved the exchange of officer trainees to various countries across the world such as the Netherlands, Belgium, Switzerland, France, Australia, Malaysia, United States of America, Brazil, South Africa and OECD Nations, for increasing exposure to the future administrators.

[citation needed] There are various mid-career training programmes (MCTP) for IRS officers to keep them abreast of the latest developments in the areas of governance, particularly taxation, finance and management.

[citation needed] The designations and time-scales within the Indian Revenue Service are as follows after cadre restructure:[26] In 2015, it was reported that as many as 108 IRS officers were under probe by the CBI for their alleged involvement in corruption.

[28] From May 2009 to May 2010, the CBI had sought sanction for prosecution of 102 IRS officials posted in different parts of the country in connection with corruption cases.

[36] Recently, in another case, some IRS officials were found to help certain companies evade payment of Service tax and related penalties of the order of ₹1 crore.

[37] Also CBI raided premises of an income tax officer for demanding Bribe to the tune of ₹60 crore for covering up Stock Guru Scam.

[39] Many new initiatives were taken by the Indian Revenue Service members to curb corruption in their respective departments and make the system more efficient and responsive to the needs of the taxpayers.

[40] Introduction of E-filing of Taxes[41] and effective implementation of Permanent Account Number (PAN) are some revolutionary steps that reduced the scope for corruption at all levels while improving the efficiency of the whole system.