IPS vs IRS: The Official Facts Side by Side

The IPS and the IRS are often weighed against each other, but the CSE list has three separate services here: the Indian Police Service, an All India Service, and two Group 'A' Central services, the IRS (Income Tax) and the IRS (Customs and Indirect Taxes). This page puts the official facts about them side by side: how you are recruited, who runs the service, where you train, the post you start in and the rules that set your pay.

It does not say which is better. That depends on the work you want to do and the life you want.

The facts side by side

	IPS	IRS (Income Tax)	IRS (Customs and Indirect Taxes)
Kind of service	All India Service; its rules are made under the All India Services Act, 1951	Group 'A' Central service	Group 'A' Central service
Who runs it	Ministry of Home Affairs, which controls the cadre	Central Board of Direct Taxes, Department of Revenue	Central Board of Indirect Taxes and Customs, Department of Revenue
Nationality	Indian citizens only	Indian citizens, and some subjects of Nepal and Bhutan and certain others with an eligibility certificate	Same as IRS (Income Tax)
Listed as suitable for persons with benchmark disability (CSE 2026 notice)	No	Yes	Yes
Cadre preference	You give a home cadre preference when UPSC asks	Not asked	Not asked
Main training	SVPNPA, Hyderabad, with district training in your state	NADT, Nagpur: 16 months, residential	NACIN, Palasamudram: a year-long programme from December
First post	Assistant Superintendent of Police in your state	Assistant Commissioner of Income Tax	Independent charge as Assistant Commissioner, after on-the-job training
Starting basic pay	₹56,100, Level 10 of the IPS (Pay) Rules	₹56,100, the Group 'A' entry pay	₹56,100, the Group 'A' entry pay
Vacancies, CSE 2025	150	Counted within the 507 Central Group 'A' vacancies

Recruitment

All three come through the same Civil Services Examination, and you can be allotted only the services you list in your preference order. Some rules apply only to the IPS. The CSE 2026 notice says that if you were already selected for or appointed to the IPS through an earlier examination, you cannot opt for the IPS again. And if you want the IPS, you must also give your home cadre preference when UPSC asks for it.

The notice treats the IPS and the IRS the same way on one point: a candidate allotted the IPS or a Central Group 'A' service through CSE 2026 may appear in CSE 2027, if otherwise eligible, after taking a one-time exemption from training for the service already allotted. For the full conditions, see UPSC eligibility criteria.

Training

All three usually begin with the Foundation Course that LBSNAA runs at Mussoorie and at partner institutions for the All India Services and the Group 'A' services. After that the paths split:

• IPS: the Basic Course at SVPNPA in two phases, with District Practical Training in your state in between, ending in a final examination. See the IPS career journey.
• IRS (Income Tax): 16 months of residential training at NADT, Nagpur. See IRS (Income Tax).
• IRS (Customs and Indirect Taxes): NACIN's year-long programme at Palasamudram, followed by on-the-job training in field formations. See IRS (Customs and Indirect Taxes).

Pay

All three start at a basic pay of ₹56,100. The IPS (Pay) Rules, 2016 then set every IPS grade and, up to Inspector General, the year it can come, up to a fixed ₹2,25,000 at Level 17 for the Director General of Police (Head of Police Force); see IPS salary, ranks and insignia. For the two IRS services, the Civil Services Examination Rules, 2026 (Appendix II) give the pay level of each post, from Assistant Commissioner at Level 10 to Principal Chief Commissioner at Level 17 (₹2,25,000), but not the years of service for each step, so we don't compare promotion timelines.

Where the work happens

• IPS: in your state cadre, and on deputation in central organisations that the pay rules list, such as the Intelligence Bureau, the CBI, the Border Security Force and the Central Reserve Police Force.
• IRS (Income Tax): in the Income Tax Department's offices across the country, under the CBDT.
• IRS (Customs and Indirect Taxes): in Custom Houses and Central Excise and Central GST Commissionerates, under the CBIC.

If you are undecided, read what each service's officers actually do and talk to serving officers if you can. Then list the services in the order you would genuinely accept them.