Telephone :-011-23415330

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f.'R ~ 11 1'1 {j (~Iffi)

011 -23415 332

5<fT <R'f. Tf<!,'{ 'l1<A. ll"llc ~. ~ ~- 110001

DIRECTORATE OF INCOME TAX (EXAM)

5 th Floor, Mayur Bhawan, Connaught Circus, New Delhi - 110001
F.No. DE/Notification /ITO/ITI/MS/ 2023 / ADG J11-'1 Dated: 18.07.2023

To,

1. All Pr. Chief Commissioners of Income Tax,;

2. All CCsIT I Pr. CsIT ICsIT(In-charge of Examination).

Subject:- Notification - II for Departmental Examinations - 2023 for

Income Tax Officers (ITOsl & Income Tax Inspectors (ITIsl
-reg.

Ma dam/Sir,

I a m directed to refer to Central Board of Direct Taxes (CBDT)

decision in fil e of even number dated 17.07.2023 on the above subject
a nd to communicate the followin g: -

ITO / IT! Examination - 2023

(a) The Departmental Examinations - 2 0 23 for !TOs and !TIs posts

shall be h eld in Online Mode, in accorda nce with th e Amended
Departmental Examination Rules, 2009 , for !TOs and ITls
respectively .
(b) The sch edule of the Examination h as been enclosed as Annex- I.
(c) Sylla bus would be the same as was applicable for 2022
Examination.
(d) In Online Mode of Departmental Examination, question papers will
be displayed on screen and answers will be captured by click of
button for objective papers. However, for Subj ective Paper (ITO
Paper-IV), th e Competent Authority has accorded a pproval to
conduct this exam in offline mode. As such, for Paper IV of th e ITO
 Exam, question papers will be in physical form only, and answers
by the candidates will be recorded in Paper format on answer
booklet provided by the Department.
(e) All In-ch arge of Examinations are required to make necessary
arrangements for providing answer sheets for s ubj ective paper only
(i. e . Paper-IV Income Tax & Accountancy of DE, 2023 for ITOs).
(D All In-ch arge of Examinations are required to make necessary
arrangements for conduct of exam including sitting arrangements,
provision of answer sheets, invigilation etc. fo r Subjective Paper (ITI -
Paper-V i.e. Hindi & Paper-VI i.e. Examination of accounts for
partially qualified and betterment candidates of Old Pattern only
and ITO-Paper-V i.e. Office Procedure for partially qualified and
betterment candidates of Old pattern only) & Paper-VI Examination
of Accounts & Language test for partially qualified and betterment
candidates of Old pattern only).
(g) As regards eligibi lity, the Departmental Examination -2023 for
ITOs/ITIs shall be held on the basis of the eligibility criteria as
circulated vide Directorate's Instruction F. No. EG (20)(8)
Restructuring / 2001/DIT/Pt. File dated 30.03.2007 (copy enclosed
as Annex-II). The eligibility criteria of Steno Grade II for ITO Exam
would be the same as modified by CBDT In

F.No.DE2012/Notification/DIT (Exam)/2251 dated 1l.07.2012.

Accordingly, only that Stenographers Grade-II are eligible to appear
in ITO Examination who have completed 5 years of regular service
after induction and have passed the ITI Exam (copy enclosed as
Annex-III).
(h) The effective date of passing the Examination shall be governed by
this Directorate's Instruction F. No. DE / Delhi / Effective Date /
DIT / 2011 / 3886 dated 22 .12.2011 (copy enclosed as Annex-IV) .
(i) The Amended Department Examination Rules 2009 do not place
any age bar for taking ITO and ITI Examination for the new pattern
candidates. As per letter No. 1203 to 1221 dated 0l.07.2016, no age
 bar exists for partially qualified candidates of old examination. The
number chances for all categories of candidates, including SC/ST
candidates availing betterment chance, is limited to ten.

2. The candid ates sh a ll fill the application form online on th e website:

www.incometaxindia.gov.in. The candidates would be able to fill the
online a pplications from 20.07.2023 (10 a .m.) onwards. The last date for
filin g the online application form and the submission of print out by the
candidates to respective Pr. CCsIT / CCsIT / Pr. CsIT / CsIT (Incharge of
Examination) con cerned shall be 11.08.2023 (8:00 p.m.). No
application form will be accepted after this. The Pr. CCsIT / CCsIT /
Pr.CsIT / CsIT (Incharge of Examination) will b e given a link for online
verification/ certification of the application of the candidates. After
verification the Pro CCsIT / CCsIT / Pr. CsIT / CsIT (Inch arge of
Examination) con cerned sha ll scan all the a pplication forms so received in
their respective regions. The roll number wise scanned forms shall be sent
to t hi s Directorate in CDs . The physical for ms (print-outs after a ttestation
and certification) s hall also be sent to this Directorate as in the past.

3. Following points may be kept in mind by candidates while filling the

application forms-
(a ) The candidates should carefully fill t he application form after
reading the instructions printed above the form.
(b) Only one application form has to be fill ed by a candidate.
(c) The previous records of the candidates will be reflected against
his/ h er roll number in the application form and h e/she will be
given an option to raise a query, if any data is incorrect.
However, his/her claim would be accepted only after verification.
The candidates who are appearing for the first time would fi ll the
informa tion as avai lable with them which will be accepted only
after verification by the Pr. CCsIT / CCsIT / Pr. CsIT / CsIT
 (In charge of Examination) and thi s Directorate. Such first timers
will be a llotted new roll numbers.
(d) The candidates who a re ch a n ging their category from 'PQ to
Normal' or 'Norm a l to Betterment' will be able to do so only after
a pprova l of this Directorate after verification by the Pro
CCsIT ICCs IT I Pr. CsIT ICs IT (Inch arge of Examination)
concerned.
(e) The candidate IS required to upload a scanned p assport Size
photograph and his l h er scanned signature in jpg format in the
online a pplication form.
m A copy of the printout of th e application form may be retained as
acknowledgement.
(g) The a pplication printout tha t is to be submitted should be h a ndled
carefully and SHOULD NOT BE FOLDED / PUNCHED OR
CRUSHED.
(h) Candidates who do not submit a printout of the application
form to Pro CCsIT ICCsIT IPr.CsIT ICsIT (Incharge of
Examination) concerned for verification will not be permitted
to appear in the examination merely on the basis of online
submission of the application.
(i) The facility of 'reprint' of submitted application form h as been
provided to the candida tes .
(j) If any modification is required to be m a de to the uploaded
photogr aph or sign ature, a candidate w ill have to r eport it to th e
Pro CCsIT ICCs IT IPr. CsIT ICs IT (lnch arge of Examination)
concerned.

4. It may kindly be ensured that the application forms are correctly

filled by the candidates and duly forwarded from respective Inch arge of
Examination office, for which there is a designated space in the
application form itself. The number of chances availed by candidates
must be verified with due care.
5. It is furth er a dd ed th a t the candidates wh o h ave already qualified a
pap er I examination a re not eligible for re -appearing in that
paper/examination, except for bettermen t candidates wh o a re allowed to
a ppear in exam in ation for bettering their scores on ce they h ave qu alified
t h e en tire examina tion as a r eserved ca ndida te.

Encl. : As a bove . Your s sincerely,

(sanj~~
Add!. Direct or Gene ral (Exam)
New Delhi
.m ~/S=~ Pandey
amrel 3Iq'f "Ii¥-2
AdeS!. Director G~ner.1 ~ Tax·2
_ lm1U'l,"q,,~

Human Resource D.Y.IOP~

~ _ ~ .mi. 'It IG<'"
CenlJai Board of Direct Taxes, New Oelhl
 Annex-I

Time Table for Departmental Examination 2023 for ITO / ITI

S. DAY / DATE SUBJECT & TIME

No.
1 st Session 2 nd Session
(ITO Exam. ) (ITI Exam.)
l. Paper-I Paper- l
Monday Income Tax Law and Income Tax Law and
11.09.2023 Computation Computation
(Without books) (Without books)
(Obj ective Type) (Obj ective Type)
10:30 AM to 12:30 PM 2:30 PM to 5 :30 PM

2. Paper-2 Paper-2
Tuesday Advanced Accountancy Book Keeping
12.09.2023 (Without books) (Without books)
(Objective Type) (Objective Type)
10:30 AM to 12:30 PM 2:30 PM to 4:30 PM

3. Paper-3 Paper-3
Wednesday Allied Laws Allied Laws
13.09.2023 (Without books) (Without books)
(Objective Type) (Objective Type)
10:30 AM to 12:30 PM 2:30 PM to 4:30 PM

4. Paper-4 Pa per -4 Office

Thursday In come Tax & Procedure
14.09.2023 Accountancy (Without books)
(Combined Practical) (Objective Type)
(With I.T Act & Rules) 2:30 PM to 4:30 PM
(Subj ective Type)
10:30 AM to 1:30 PM

Paper -5 Paper-5
5. Friday Office Procedure Hindi
15.09.2023 (For Partially (Subj ective Type)
Qualified and 2:30 Pm to 3:30 Pm
Betterment &
 candidates of Old Paper-6
Pattern only) Examination of
(Without books ) Accounts
(Objective Type) (For Partially
10:30 AM to 12:30 PM Qualified and
Betterment
candidates of Old
Pattern only)
3:30 PM to 5:30 PM
6. Paper-6
Saturday Examination of
16.09.2023 Accounts & Language
Test
(For Partially
Qualified and
Betterment
candidates of Old
Pattern only)
10:30 AM to 1:30 PM
&
Language Test (Hindi
Translation)
2:30 PM to 3:00 PM
Part - II
Language Test (Oral
Test)
3:30 PM onwards

*****

•
 l d l'f,h ;\j ir ,'i l : \~ '11
' lui,
r:~_ .. .'H;~, 1;:'
No. I:' G (::>O) (0 )1'{0$ lructutlil \/12001/0I T/ jll .file

3H~Fri{ j1;I '~QnN<r (31lz/{fi{ 3rt"\' ~{l:fr (rflItTT)

Dm EC TOr{AT E OF INCOM[' -TAX (INCOME-TAX 8. AUDIT)
fzm mm<r, n~ f~affi1T
iV1illt'i fl'y of Ftlllw('(\ Ih' pnrClII(,lIt nr i{C.'\'(,·lItl('
llh,!l) ;riR;r ol, JI'll;!" Wl. r, «\;"!f<: 'fl*'tl, crt fi:",rfl - llllf)1I1
G'" f' loor, MilYllr 8f1Hwall , COllllaU\ll1t Clrcns, New Delhi -110001,
Dnle{l 30 -0.',, 200 7

SUII : Eligihillty norms for Deparhnontal EX(lllllniltioi\s 1.006 -

(I) Ministerial Staff (If) ITls & (III) ITOs -
Im;trllctioll RefjiHIJinu -

TI KI Dep<ull lle l11ai [XClIl1 I1 If\ liO Il ~ O Oll for Minlsteriel Starr , In spl1Cloi s uf Ill cunl':" ,, >,
Jnd Incorlle '\ ;l X Offlcel s '.v;1 ~ held n:l II last chance for empl()yecs lo cleo l theil nHp'Jr$ ,:n(inr
ihE' i2xfl rnilia tit)l\ I ~ulo:> IS'91) allnr ,1 gn p of cll:;O lJ l :) YI)il/ S in OClO[;CH , 2006, 'f ho Hii\iii)lilly 101
suel \ ex nm s 'N il .'. \0 lJo (Je le l'lllll te(i on li te bas is 01 [~ li gillili!\, Hulc~ '\ 99(\

Til o flli qibln C;9(iro R 116 fl Ol' t:;Xn n Hllfi liOIl "uter. H),1!llJl)(Jorwe nl a Gh.lI\gn Aft., r ros lll w tlH inq
il1 200 -\ dUR to cI'\ ilf1 ~I C II) 1.11 0 t\os'\JI)<ll /o w; . i llis cm ninrJ 5(1 1110 con fUSio n ilS ill tile <"""II ,dl' )' i!f

pos l reS 1i'llclu rJll q rie"i911C1Uo ns for vel r/o li S h:;I/()IS of CY I1 I11 lna !i Ol's i E: Miil!Slerin l ,: Infi I r I , ""0
fTO', EX3mln,lIio ns i(lIlili ng til mpresonl,,\iOl1ll from ompioyeos Hnd ciarific"lions bc! lnp SOt}gil!
11'011\ Cornrnlssionen; 11\ cI1arq(! of exu rn s in VlJ riOIlI; Cadre con troillng CCs IT charges

1111\ po st re,,!n Icllffinll G \ dw s Wllid\ wouij 110'.'1 l1Q e!I() ible (o r (}epar(rnenf.'l i E ",' in"',i!i,,,,,,,,.

) 00 13 (m (i) Minis teri Al ~Harr (II) ITls 8. (iii) IT()$ sila ll be as {ollows
 MI~ISlo~hii Starr eXamination
, . T.A (having passed Computer Test)
2. Steno Grade I, II, III
3 LOC Includin\l Hindi Typist
4. Sr. T.A

Income Tax Inspeotors Examination

. ,
Pas! restruclllring desfgnatloM whIch are ellllitile are: '.
1. AlilTla (for conllrmatlon)
2. Office SupeJ1f.1tendenls
3. T.As (U105e having alrE\stly passed MlnlstElrial $I~ft Exam.)
4. Sr. T.As (those having ~Iready p<lS5ed Minlsterl,f.' ,Staff Exam.) .
5. Steno Cr. Itl, It, l.(those r aVing alrea<ly passed ¥inlsterial Staff Exam.)

In\:omo'rax Oftlesrs Exalllln ~Uon

I

, Post restructuring d081gnatlqns whloh are eligible a(~ : •

I
·1. ITI
I
2. Office Superlntel1ldent, ; If Illready Pilssed ITI E1am.
3. Sf. T,A, Ifalready .p!ls~ed IT! Exam. I
. 4. T.A. If already passed ITt Exam.
5. Sleno Gr. '11'& I, If al(eady pClssed ITI Exam.

This noUncationshall not -apply (0 lldhpc ornployoes even in eligible cu<lres . Th e above
<lllglbliity crit&rl$·IS drawn trClm the t:xemlnflllonRuJ
, ' .
e 1998'by parity of de~lgnalions and shall
"
Clpply'only to Departmental Exl'im lna·t1oll 200e,
-d -
(Dr. P60nam K Saxena)
Director of Income Tax (Ii )

Copy to: 1. All Chief Commissioners of Income Tax

2, All Diroctor Generals of Inooma Tax
 ~.~
Directorate of loco me-Tall (IT)
Centrul Board of Direct Taxes
5'~ floor, Mayur Rhawan
New IJclhi-ll 000 I
v.No. UE-ln) 2Il\o(lIIcationlDlT(ExIlIll)/ f1:,s I Dateo: 11.07.2012

To
"" Chief Commissioners of Income TllX (Cadre conI rolling).
All err (lnchargc of fxaminalion)

Madam/Sir,

Subject : EU~ihilily or Stenographers for I/ppcaring ill ITO

EXHmll1atiom 20 J2 - reg .

.'\5 pl!l' D~ 201 2(J'.;olitil:ationIDIT(Exarn)1l 6rrl dal f;'d 0406. 201 2. the eli gibilily cri teria
for Stenographers ~ PJlcari ng in ITO Examination is Stenugrapher Gr(l(/e I and /I (if (Jlrmtiy
pilJW/ 11'1 Exam) in/PB2 8s. fJ300·U800 "" Rs 4200 (GP)/.
The Directorate rcc.cived a mmlbcr of repre sentation s from erstwhile Stenographer Grade
Ill. now rechristened Stenographer Grade II. seeking permIssion to appear in ITO Exam;,).]lion
2012 .
Tb~ matter was cunsidered by Board. Accordingly, In partial modi IIcation of NoofiCJtion
daled 04.06.2012, the cligihilily of stenographers for appciuing In Ihe Departmental LXUll1lnalioll
20 I 2 for ITO is (\s under :-

Erstwhile stenographer C,"pdc III (lnd now tt:designlltcd lis stenographer Grade-I! in tHl1U
of CUl)T notificatiol1 dated 30.09.2010 whQ have completed nvc rears r~glliar ,en'icc after
induction :md pa~scd ITl E"am.

SH"",grlll,hcl' Grade · 1, if ulrcady pns~cd IT J Exam

Yours :; in c~ r c ly,

C~ ----
(G K. M ane:.;h~;; ri'J
Director of Income Tu>. (IT )
New Delili
 ·Ol ccctor.a·t e of In cortle ~ta ;<· (rF)
(,'erit(~ ra,9ar(/ o f DJreGt T<!i:e.s
D"p~r.tm~f)H)f Reveol:Je
.till; nl~_tt_y, of.Fil]'~ (I.tf~
1~'ew.6elhl --'; 1 l.0(101 ;

F1N,~. ·QEJl)eihl/d(eetlv,~D'ateJriIT/2Q~.1/:\:.'~:'i';';
~ .- • •• -, ,. . ... . •. " .~ '. • ,$ ,". • -.' ..,

· 111 '!9'~:re· !;l,q JiV.O:)(i rl&.;; ~lli~flR.~~I~jS.~19iJe:~",ln[iGgftl·e-;T,a.lti

· A"lr~rr(ln-r.tiarge·,of .£~arr\n\ ) fB'fnam~)
.' - "

. "Ma;d~Hl!Sir
. " - . j

The csb'r ln shuction, ~' t~,o;, A-32013M;riOootAd. VI d .jte(l lfftJ" :L~OQi" wh" r.ljl~ the d at~
.:ofP-.S~hig~h!ig~')fnln~Ii~~~n·\~Y;~tr~S\<.?r,lftd; f rgin'+IW .I~( t::~,~f~: ~f.~ h.~. ~,~)'ni ~ 'I,tJ.,?n, was l'Ilo.d I~ ed
Jl-¥!R~tf\!C~fon F,N(J.OA S42/199:&lCA I ,Guttack/2002/mr(697 ilatedn05,2009 ,

2. 'rh~:qWdHr~<jtion .was;nece5sit'ated in t heligfit .dhhe·}l~ei~ion·:dftlle :Hbn',ble;Otissa,l-iigh

to.lIrt Hi"~i;r;l?; (G) r~.Q; 2M ',~f;-_1?§i;t~)f~~ij ~~;'1~/i~"P,lNW~h:~ ' ¢~?:¢l:pj~~f):rM , ,~f'J~E 1~~~8i ;9fS":v.~;
.)f(~huf.~4'ha~ld.r<l: .~1~h~HtY ;i?«0r:;;·, ifl',the saf~ JU~I;)~Jl\ent ;}~en!ble- (j '!ISsa:'R 1I$~;:Eourt has '<ll$o.
(ef~rfeil, :t6tlri!':~f~Ci~ ioh_ qtNt'*
Htlii{~J~ S\lp.:~I1{\i":~'~ il il> tJP~:\l' ~~- MilY~; ~~h\1lj r D?~ . &:.Qfhef~
[ei'iil Appe»1NQ, F9J> of 29,01, tj.il!ed '10.0.9,20.0.11

~, M V:er tn~ nv?9.ifi(;:.t;fdQB:t"\it.~19.t.r ~fl~P,,~ M:;t;;~'0g~it .was decided Hmt; henceforth, tho
·etfe'Ct·ive l:I':lte Qf'f;:a~l;Ii:lt 6f"$Jt~MJi'!~tI6ii sH~ II' I;l/i fIi& d~t~.;~f ,(j¢~)~I:i!lICi'ii ¢f.t\l.Stllt by th~
DIr,~cil;iriJ'~g :,9f -JIj¢9lne; 1'9)<:' Or) 11') th\? Q;:!Se; QF ii q$/It ls t~~rriifl"'ti9nand by the ccrr/err
(InGh3nlex; f.~Xllil) in~ tiOI'i) ii) (fle .(lase·6f.MS 8x3n1Ina.lIQ[).

4'. HowGverp;)r.a ..4, of ihe Ii)iti'iiclldh dated :2;t5;~.QCi9. ~j1lt~p tHat Iii ;a {j~s,e, \Vlierc , the
P.~nri:liliatrbri ; !,5 ~h~11j rrf ,1i,' f):~:ntj;¢v!aJ tal,~o~i})t v,iHir: \lIr~I,; th¢, rf.s,\.(l( t!ier~qf\J~r:j~clarQd In any
sUbsMfQen
' ""rJ
?
b ea lendar.·year;
' \
the ·effectlye' d.ateof:pa ssihg' tfi,e ,~ 6ianliri,lti¢r1;~h'iill'.l:ie de:erTHid to be
tltel~l'Qflanu.~hrqfth ~,~a lell 9-? n',\!~f
. IIIWh[\ill ~!t~: r<f$~ It b~:~
. , !i!~ell
-
d~~li'lfe~..,

1>. ", Th~' ma.t.t~r ~ll~j;~:b,ee'n t#~r~l~(~(&~ri(t ~h~'B§~td ~I~:~$!ti~.1tt'I~,pi~p4,!i. : NJ)~~.U'l~J!r ~Ol:f
?,O~ It':h;:i?b(l.~n ~!l.9!d Qt!,tQ rnQO If( lflSi/:udr<:>I1' F. No" .oA,~;S42frfl~fS/G/fL!;:u btack/200'2/DI T/697
(1~'f,~i.h22;e,5 ,i10(\)~ lW~ der~n@p,:;ifiF4::f(Qh'i' jt?p'(os j1:~\1 iy~ly f:e~: w jHi C~fff{~i 'ffOlii' D¢paf(menNil
E)\~m in,3 tiol:i .'" 2.b ,11QI1,,~ards,

YO(lrs FlIithf ully,

''r
;/.
\ ."~
," ~'\~:-:".-. " "

DJ. J'reQt) J~l") Das

. Add!. DIT(Exani ,) (0$0)
Ne\v Delhi.
 AMENDED DEPARTMENTAL EXAMINATIO N R U LES FOR
INCOME TAX OFFICERS - 2009
(Effective from 2023 Examination onwards)

Short Title a nd Commencement

These Ru les may be called the Am e n ded Departme nta l Exa min atio n Ru les fo r
INCOME TAX OFFICERS, 2009 . Th ese Rules will be a pplicable for th e
Dep a rtm e nta l E xamina ti o n from th e ca le nd a r year 2023 and onwa rds.

RULE - I Definitions:
In these Rules, unless the context otherwise requires

a) Authority fo r De p a rtmen ta l Exa m in ati on fo r In co m e Tax Offi ce rs mea n s

Director o f In com c Tax (Exam s ) Nc w De lhi on be ha lf of t h e Ce n t ra l Boa rd
of Dire ct Taxes , New Delhi
b) Betterment Chance m ean s furth e r e h a nce (s ) a ll owed to SCjST
candida tes unde r th ese Rules fo r attainin g th e p ass m a rks prescribed
und c r th ese Rules [or t h e Ge n e ra l ca ndida tes for passing th e ind ividu a l
papers a nd qu a lify in g th e e xa min a tion on own m eri t.
c) New Pattern Examination mea n s th e exa mi natio n h e ld und e r
De pa rtm e nta l Exam in a ti on Rules for In co me Tax O ffi ce rs -2009 as
a me nde d from ti me to tim e
d) Old Pattern Examination means t h e exam inations h e ld un der the
De pa rtm e nta l Examina tion Rules fo r Income Tax O ffi cer s 1998 as
ame n ded from tim e to tim e.
c) Partially qualified candidate m ean s th e can didate wh o is yet to quali fy
two o r less pa pe rs o f t h e Old Patte rn o f exa m ina ti o n .
Explanation: For the pu r poses o f C lause (e), Income Tax Law Part -I &
In co me Ta x Law Pa r t -II of t h e O ld Pattern exam ination s h a ll be
co n s id e re d as on e pape r
l) Periodicity of the examination means o n ce a year, pre fe ra bly in t h e
firs t h a lf of t he ca le n da r year. Th is is, h owever , su bj ec t to c h a n ge at t h e
d iscre tio n of th e Director o f Inc ome Tax (Exams). The Director of Inco m c
Tax (Exams) w ill n otify the exact dates of examination and fix t h e time
table, we ll in advance of the exam ination.
g) Revie wing Authority means Direc tor Ge n e ra l of Income Tax (HRD), New
De lh i

RULE - II : Chie f Commissioner of Income Tax/ Commissioner of In c ome Tax

- In-charge Of Examination

A Chie f Commissioner o f Income Tax j Comm issioner o f Income Tax

nomi nate d by th e Chi e f Co mmi ss ion er of Income Tax (Cadre Co n tro lling) shall be
responsible fo r t h e prop er co n d u ct of the Departmental Examinatio n fo r Income
Tax O ffi cers in t h at l'egio n jC h a r ge. T h e Chief Com mi ssioner of Incom e Tax s h a ll
auth orise the Ch ief Comm issio n er j Comm issioner of Income Tax so nom inated:

- - - - - - - - - - - -I'ngc+" r ·I OI-----~
 (a) to receive applications from the ca ndida tes a ppea rin g in the exa min a ti on
in t h e prescribe d proforma , and forward the sam e within the n otified t im e
a fte r ce rtify in g th e co rrec tness of the pa rti c ulars as provide d in Rule -XI of
these Rules;
(b) to intim a te to the Director of Incom e Tax (Exa m s ) th e require me nt of
question pape r s;
(e) to furni s h a ll s tatem e nts that h ave a bearin g on t h e condu c t of th e
exa mination in the form as prescribed by DIT(Exam s ) from time to tim e;
(d) to m a ke all arrangements for the proper c onduct of the exam in ation a nd
d ec laration of resu lts thereof, distribution of qu estion papers , presc ribin g
thc procedure in the Exam in ation Ha ll etc.
(e) to perform such other essential function s not covered by S ub - Rules 11 (a )
to lI(d) as may be deemcd necessa ry by the DIT (Exa m s ).

RULE - III : ELIGIBILITY

Eligibility of the candid ates to appear in th e Departm e nta l Examination fo r

In come Tax Office rs s h a ll be as und er:

l. In come Ta x In spectors who have passed the Departm e nta l Exam in ation for
Inspectors.
2. Office Superintendent, who have passed the Departmental Examination for
In spector s.
3. Senior T.A. , who have passed th e Departmenta l Exam in ation for
In spectors.
4. T.A. , who h ave p assed the Departm e nta l Examinatio n for In s pectors .
5 . Steno Gr. II & I, who have p assed th e Departmenta l Exam ination for
Ins p ectors .
6. Steno Gr. III and now re-designated as S tenographer Grade- II who ha ve
comp lctcd five years regular service a fter induction a nd passcd ITI Exam.

Provided that th e p a rtially qualified ca ndidates of the Old Pa LLe rn

Examination s hall a lso be eligible to appear, for the unqualified pape r s/ pa per
only, in the New Pattern examination 2010 a nd s ubsequent yea r s as per pa pe r
matching sch e dule given in Rule V(B) below s ubj ec t to th e age limit a nd ceilin g of
numbe r of c h a nces stipul ate d in Rule IV(ii) b e low.

Thi s e ligibili ty is for the limited purpo se of a llo win g the Old Pattern
candidates, t h e concession of passing th e unqua lifie d pape r(s) of t h e O ld Pattern
and s h a ll lapse as soon as they reach the age limit! ch a n ce ce iling s tipulated
below in Ru le IV (ii)

Provided that the SC/ST ca ndidates, who h ave full y qu a lifi ed th e old p a LLe rn
or n ew pattern examination in the past with re laxed s t anda rd s , s hall a lso be
e lig ible to ta ke the examination for beLLerment of their re s ults su bj ec t to th e
ceiling of numbe r of c han ces s tipula te d in Rule IV (A) below.

RULE - IV : CHANCES PERMISSIBLE AND AGE LIMIT

Page 2 o f 10
 i) For New Pattern candidates

(a) A m aximum of 10 numbe r of c h a n ces m ay be a vaile d o f by a can dida te;

(b) Th ere s h a ll be no b a r on age limit for a ppearing in t h e De pa r tm enta l
Exa mina tion

EXPLANATION(s) ; In ca lc u la ti on of m ax imum numbe r of te n c h a n ces, t h e

ch a n ces, a vai led by the candida tes prior to the 2 009 Exa min a tion s h a ll not be
taken into a ccount. In the calcu la tion of maximum numbe r of c ha n ces actu a lly
a va ile d by the candidate, the ch a n ces for wh ich he is allowed to a ppear in the
Exa mina tion shall be taken into account irre spe ctive of th e fact wh e th e r th e
candida t e ta kes the examin a tion or nolo Once a ca ndidate has been permitte d to
a ppear in the e xa min a tion , withdra wa l of ca nd id a ture s ha ll not be a llowed.
(e) Th e ca ndidate s who h a ve a lready qu a lified a pape r/examin a lion a re not
eligible for re-appearing in that paper/examination, exce pt fo r
be lle rm e nt candida tes who a re a llowe d to appe ar in e xa mina lion for
be tte ring their scores once t h ey h ave qu a lified th e e ntire exa min a tion as
reserved ca nd id ate .

ii) For Old Pattern candidates

(a ) Th e a ge and number of c h a n ces for th ese candidates s ha ll be sam e as laid

do wn by Rule IV of e rstwhile De pa rtm e ntal Exam inatio n Rul es for 11'Os -
1998 i.e . the a ge of the candida te on 1 Sl April of the year of Exa mina tion
s hould not exceed 55 year s (in th e case of SC/ST ca ndid a tes th e re s h a ll be
no age limit) and the m ax imum numbe r of c hances a c andid a te ca n ava il is
te n .

EXPLANATION; For the purpose of counting th e number of ch a n ces ava ila ble to
a candid a te for avai ling the con cession m e ntioned in l SI Provis o to Rul e III a bove,
the num ber of chances a lready availe d by th e ca ndidate und er the O ld Pa tte rn of
exa mina lion s hall be taken into a ccount. In the ca lculation o f m ax imum numbe r
of c ha nces ac tua lly avai led by th e ca ndid a te, the chan c e s for whi c h h e is a llowed
to a ppea r in th e Examin a tion s h a ll be ta ke n into account irres pective of th e fac t
whethe r th e ca ndidate takes the exa min a tion or not. Onc c a ca ndid a te h as been
permitted to appea r in th e exa min a tion , withdra wal of ca ndid a ture s h a ll not be
a llowed.

(b)Th e candidate s who h ave a lready q u a lified a pa pe r /examin a li on a re not

eligible for re-appearing in that paper/examination, exce pt fo r
be tte rm e nt ca ndid a tes wh o a re a ll owed to appea r in exa min a lio n fo r
be tte ring the ir scores on ce th ey h ave qu a lifi ed the e n t ire exa min a ti on as
rese rved candid a te.

Rule - IV fA) ;- Betterment chance for SC / ST candidates

(a) The SC / ST candida tes , who h ave fully qu a lified the De pa rtm ental
Exam in a tion e ither und er the O ld Pattern or und e r the New Pattern with re laxed
standa rd s, s hall be a llowcd further c hancels) to take examin a ti on for
improvement/bette rm ent of th e res ul t in the respective paper(s) s ubj ec t to the
overall ce iling of ten chances s tipulated in Rule IV. For this purpose, the numbe r
of c hances a lready availed by the candidate in qualifying the exam ina tion under
the respective pattern shall be taken into accou nt. The candid a tes who have not
fully qu a lified the examination are not e ligibl e to avail bette rm ent ch a nce for
improve m ent of the re s ult in the respective paper(s).

(b) The SCjST candidates, who have qualified with relaxed standa rd s in the
Old Pattern , s hall be permitted to take the correspond in g matc hin g pa pe r(s) only
as pel- m a tching schedule given below in Rule VIS)

(e) Th e SCjST candidates, w ho h ave qu a lifi ed with relaxe d s tandard s in the New
Patte rn , s h a ll be permittcd to improve th e ir re s ults by appea ring in t h e pa pcr(s)
given below in Ru le VIA).

RULE - V : SUBJECTS OF THE EXAMINATION

(A) For New Pattern candidates including for New Pattern SCI ST
candidates availing betterment chancel

SI. SUBJECT Type Maximum

No Marks
l. Paper- l Income Tax Law a nd Computation Objective 100
(Without books)
2. Paper-2 Advanced Accounta n cy (Without books) Obj cctivc 100
3. Paper-3 Allied Laws (W ithou t books) Objective 100
4. Paper-4 Income - tax & Accountancy (Combined Subjective 100
Practica l) (With I.T Act & Rule s )

(a) Each of the 3 objective type papers (Paper 1 to 3) s h a ll consist of 100

question s to be attempted in 2 hrs. Thus each question sha ll ca rry 1 m a rk.
(b) 1 j 8 th mark shall be dedu c te d for eve ry in co rrect an s wer for the objective
typ e papers.
(c) The s ubjective pape r (pape r 4) s h a ll be of 3 hours a nd s h a ll be a test of
candidates' application s kill s in 'In come -tax law a nd computa tion ' &
'Advanced' with each of these s u bj ects repre sente d in the proportion of
50: 50.
(d) For th e purposes of pa pe r 4 , only Bare Actj Rul es o r basic ready reckoner
con ta ining tax table s, de preciation rates, capita l gain s ind ex s h a ll be
a ll owed to be carried into th e exa min ation hall.
(e) No scientific calcu lator, mobil e phone or a ny other e lectronic gad ge t is
pe rmitte d to be take n into thc examin a tion hali , howcver the a rithm e ti c
ca lculator is permilled.

Page 4 oflO
(B)For partially qualified Old Pattern candidates/ Betterment chance
candidates of old pattern

The paper matching schedule shall be as under:

S. Unqualified Matching Paper(s) to Paper(s) to be Type Maximum

No. Paper of Old be taken by the specifically Marks
Pattern candidates in the set for
New Pattern partially
qualified
Old Pattern
candidates
only
1. IT Law-I & II Paper- 1 - Income Objective 100
Tax La w and
Computation
(Without Booksl and
Paper-4 - (IT & Subjective 100
Accountancy)
Combined Practical
(With I.T Act & Rulesl
2. Book Paper-2:- Advanced Objective 100
Keeping Accountancy
(Without Booksl
3. Other Taxes Pa per-3 :- All ied Laws Objective 100
(Without Booksl
4. Office ------------------ Paper-5 as per Objective 100
Procedure Old Sylla bus
(Without
Books)
5. Examination --- -- ------------- Paper-6 To be 150
of Accounts co nducted by Subjective
& language the concerned
Test CCIT/ CIT
(Examination)
as per past
I practice

(a) Each of the four objective type papers (Paper 1, 2, 3 & 5) s h a ll consist of
100 questions to be a ttempted in 2 hours Thus each question sh a ll carry 1
m a rk.
(b) 1/8 th mark s ha ll be d educted for every incorrect a n swer for the objective
type papers.
(e) Th e subjective papers (Paper 4) shall be of 3 hours a nd shall be a test of
ca ndidates' app lication ski lls in 'Incom e- tax Law and computa tion' &
'Advanced Accountancy' with each of th ese su bjects represented in th e
proportion of 50:50 .

- - - - - -- - - -Page+oHO·- -- - -
 (d) The Examination of Accounts & Language Test shall be of three hours &
forty five minutes and have the same format as in the Old Pattern
(e) Candidate have to pass Paper 1 & Paper 4 together
(I) For the purposes of paper 4, only Bare Act/ Rules or basic ready reckoner
containing tax tables, depreciation rates, and capital gains index shall be
a llowed to be carried into the examination hall.
(g) No scientific calculator, mobile phone or any other electronic gadget is
permitted to be taken into the examination hall, however the arithmetic
calcu lator is permitted.

RULE - VI: PASS PERCENTAGE

For New/Old Pattern candidates and PwBD/SC/ST candidates

(a) A candidate will be declared to have completely passed the Departmental

Examination for !TOs if he/she secures a minimum of 50% (45% in the case of
PwBD/SC/ST cand idate) in each of the subj ects referred to in Rule V above
and 50% marks in aggregate (45% in the case of PwBD/SC/ST candidate) . No
further relaxation of standards will be considered or admissible in favour
of any candidate from any category whatsoever.

(b) A cand idate who has secured 50% (4 5% in the case of PwBD/SC/ST
cand idate) or more marks in a particular subject or subjects in one
examination will be exempted from appearing in that subject or those subjects
in the subsequent examination. For the purpose of reckoning 50% marks (45%
in the case of PwBD/SC/ST candidate) Paper- 1 'Income Tax Law &
Computation' & Paper 4 'Income Tax & Accountancy' (combined practical) will
be treated as one subject for Partially qualified old pattern candidates and
Betterment chance candidates of old pattern

(e) Marks in any paper being a fraction like Y4, \1:" % sh a ll be rounded off to
the nearest whole number i. e. 39 1/. shall be rounded of to 39; 39Y2 & 39%
shall be rounded off to 40;

(d) A cand idate, who appears for two unqualified papers of the Old Pattern and
does not qualify the prescribed matching papers in the New Pattern and at the
same time exhausts his number of chances stipulated at IV(ii) above, would
not be a llowed the benefit of carryover of exemption of the qualified matching
paper when he/she shifts to the New Pattern of Examination

RULE - VI-A: GRACE MARKS

A candidate may be a llowed a maximum of seven grace marks in the following

manne r
a ) Where a candidate is fully qualifying the examination, in a year, the whole
of seven grace marks may be a llowed in one paper subject to the condition
that no grace marks have been availed in any paper in the same or previous

- -- - - - -- -- - -- - -- - - - - - - - - - - - -- - - - - - -' 1': age 6Of10'- - -- -

 examination in obtaining exemption from reappearing in any paper of that
examination.

b) Where a candidate h as a lready availed grace marks in the past in passing

individu a l paper(s) in the same or previous examination, the grace marks
a lready availed s ha ll be reduced from the maximum permissible seven grace
marks and the balance if any, s h all be allowed to the candidate.

e) For the purposes of obtaining exemption from re-appearance in individual

papers a maximum of two percent of the total marks of the paper shall be
allowed as grace marks.

RULE - VII: TREATMENT OF CANDIDATE USING UNFAIR MEANS

A cand idate who is or has been found to be indulgin g in anyone or more of the
following:
i. Obtaining support for his candidature by any means;
ii. Impersonating;
iii. Procuring impersonation by any person;
iv. Submitting fabricated document or documents which h ave been
tampered with;
v. Making statements which a re incorrect or false : suppressing material
information;
vi. Resorting to any other irregularity or any other improper means in
connection with his or her candidature for the examination or 111
connection with the result of the Examination;
vii. Using unfair means in the examina tion hall;
viii. Misbehaving in the examination h a ll in any manner and
ix. Attempting to comm it or as the case may be to abet in the commission
of all or any of the acts s pecified in the foregoing clauses.
x. Stealthily or forcibly taking or attempting to take the answer sheet out of
examina tion hall

May , in add ition to rendering himself/herself liable to crimina l prosecution and

disciplinary action under th e a ppropriate rules, will be liable to anyone or more
of the following penalties:

(a) to be disqualified by the Competent Authority from the examination for

which he/ s he is a candidate and be declared as fa iled obtaining Zero
marks in a ll the papers in which he/she appeared in that Examination .
(b) to be debarred either permanently or for a specified period by the
Competent Authority.
(e) to be given an adverse entry in the Annual Performance Appraisal Report
by the Controlling Officer / Reviewing Officer on the advice of the
DIT(Exams).

Explanation I : "Competent Authority" s hall be the DIRECTOR OF INCOME TAX

(Exams), New Delhi .

Po c 7 of 10
Explanation II : A candida te found in possession of any paper, book, note or any
other material, the use of which is not permitted in the examination hall sh a ll be
deemed to h ave used unfa ir means in the examination h a ll. Candidates
communicating with each oth er or exch a n ging calculators, chits, blottin g papers
etc. (on which something is written) shall a lso be treated to h ave u sed unfair
means.

RULE - VIII : PROCEDURE FOR AWARD OF PUNSIHMENT

(a ) The Com petent Authority s h a ll issu e a memorandum to the candidate

requiring him / h e r to s ubmit his/her expla n ation within 30 d ays (which
m ay be extended at the di scretion of the Competent Authority in
a ppropriate case for sufficient reasons) of the receipt of the memorandum
of ch a rges of which h e / s h e h as been found guilty.
(b) The Compete nt Authority s h a ll examine all the ma t eria l available on record.
After making a careful evalua tion of th e said material on record, if the
Competent Authority arrives at the conclu s ion that the allegation against
candidate s tand proved either wholly or pa rtly, h e / she s hall proceed to
dete rmine the punishment to be imposed a nd pass a ppropriate order in
writing.

RULE - IX : REVIEWING AUTHORITY

(a ) A candidate aggrieved by th e order of punishment by the Competent

Authority under Rule-VIII may within 30 days of the receipt of the said
ord er represen t to the Director Ge n eral of Income Tax (HRDJ, New Delhi fo r
the review of the punishment order. The Director General of Income Tax
(HRDJ, New De lhi s h a ll have the powers to condone the delay in filin g of the
review petition for a furth er period of 30 days from the date of receipt of the
said order of punishment by the candidate .
(b) The Director General of Incom e Tax (HRDJ, New Delhi after going through
the facts reported to him/her appraising the evidence on record a nd th e
representation of th e candida te, s h a ll pass appropriate orders in writing.
Th e order passed by th e Director Gen era l Of Income Tax (HRDJ, in respect
to a ll matters conn ected with the imposition /modification or revocation of
the punishment shall be fin a l.

RULE - X: REVALUATION & REPRESENTATION

a) No request s hall be entertained under any circumstan ces for

revaluation or re-totalling of the Answer-scripts for the objective type
papers.
b) The request for recounting of m a rks will, however, be entertained for
the subj ective type pa per, if a representation is submitted by the
candidate to th e Chief Commissioner/Commissioner (In-charge of
Exam ination) within 45 days from the date of issue of the result by the

- - -_ _ _ _ _ _~P~age 8 0[10
 Directorate or 30 days of th e declaration of the result by con cerned
CCIT /C IT (Exam) which ever is ea rlier.

For th is purpose th e date of uploading of re su lt on the depa rtm en tal web site
"incometaxindia.gov. in" s ha ll be taken to be the date of issu e of result by th e
Directorate.

RULE · XI: APPLICATION FOR APPEARING IN THE EXAMINATION

a) The app lication for a ppearing in the examina tion will be m a de by th e

candidate to the jurisdictional Chief Commissioner of Incom e Tax /
Commissione r of Income Tax (Incharge of Examination) in whose region
or charge h e/sh e is posted at the time of applying for the examina tion .
The application will be m a de in the prescribed form at as a nd when
called for , a fte r the decla ra tion of the results for the preceding year by
the CCIT / CIT (Inch a rge of Examin ation) .
b) The a pplication received after the last date notified for th e purpose,
s h a ll be summarily rej ected without assign ing any reason a nd no
corresponden ce in this regard sh all be entertained
c) No requ est for ch ange of examina tion centre shall be enterta ined unless
the same is due to transfer of the candidate subsequent to submission
of application form.
d) In th e event of tra n s fer of the candid a te subsequent to submission of
a pplication , the candidate s ha ll forwa rd a copy of th e previous
a pplication form a lon g with transfer order throu gh the CCIT /CIT
(Examination) in the new ch a rge to th e Directorate.
e) All candidates are required to re ta in a photocopy of the application form
submitted by them.

RULE· XII : LIST I STATEMENT TO BE SENT BY THE CIT, IN·CHARGE OF

EXAMINATION

The Chief Commissioner of Income Tax/Commissioner of Income Tax

(In c ha rge of Exam ina tion) s h a ll se nd the following li sts of statem ent to the
Director of Incom e Tax (Exam s ):

(i) Li s t "B" of the candidates a llowed to a ppear as per Within 15

permission gran ted by the CC IT/CIT (Incha rge of days of the
Examination) including the Roll Nos. a llotted to the conclu sion of
candidate and the exemption marks obtained by them in examination.
different subj ects 111 earlier year s' examinations 111 the
pre scribed proform a . The absentees in the examination 111
a ny pa rticula r subject( s) must be m arked 'A' in Red ink.

- - - - - - - - -14ge-9-Of.10'_ _ __
RULE - XIII: RESULT OF THE CANDIDATES

The result of the examination will be compiled in the Directorate and

communicated to the Chief Commissioner of Income Tax /Commissioners
(Incharge of Examination). The Ch ief Commissioner/Commission er (In charge of
Examination) will announce the same to the cand idates showing the marks in
each subj ect. They will declare the names of the candidates who have passed th e
examination fully and send the list of fully su ccessful candidates to the Director
of Income Tax (Exam s ), Director Gen era l of Incom e-tax (HRD) and the CBDT
with in 15 days of the declaration of the results.

Explanation:

(a) Delay in conduct of Examination or declaration of the resu lts shall not give
rise to any rightful claim to the applicants for being considered for
promotion for vacancies of the year by deeming to be eligible as on 1st of
J anuary of the relevant vacancy year irrespective of when th e Examination
is held and when the resu lts a re declared;
(b) No relaxation, whatsoever, would be given to any categories of employees
on account of delay in conducting Examination or declaring the results
thereof.

*****

--------~Page-l0-ofHl'------
 AMENDED DEPARTMENTAL EXAMINATION RULES FOR
INCOME TAX OFFICERS - 2009
(Effective from 2023 Examination onwards)

Short Title and Commencement

Th ese Rules m ay be called the Amended Depa rtmenta l Exa mina tion Rules for
INCOME TAX OFFICERS, 2009. These Rules will be a pplica ble [or th e
Dep a rtme nta l Exa min ation from th e calenda r year 2023 and onwards.

RULE - I Definitions:
In these Rules, unless the context otherwise requires

a) Authority for Departmenta l Exa mination for Income Tax Officers m eans
Director of Income Tax (Exa m s) New Delhi on beha lf of the Central Board
o[ Direct Taxe s , New Delhi
b) Betterment Chance mean s furth er ch a nce(s) a llowed to SC/ST
candidates under these Rules for a tta ining the pass m a rks prescribed
und er these Rul es for th e Gen eral ca ndid a tes for passin g the individua l
p a per s a nd qu a lifying the exa mination on own m erit.
c) New Pattern Examination m ean s th e exa mina tion held under
Depa rtm enta l Examina tion Rule s for Income Tax Officers-2 009 as
a me nded from time to time
d) Old Pattern Examination means the exa mina tions held under the
Departmenta l Examination Rules [or Income Tax Officers 1998 as
a mended from time to time .
c) Partially qualified candidate m eans the candida te who is ye t to qua lify
two or less p a pers of the Old Pattern of exa mina tion.
Explanation: For the purposes of Clau se (e), Incom e Tax La w Pa rt-I &
Incom e Tax La w Pa rt-II of the Old Pattern exa mina tion s h a ll be
con s id ered as one pa per
Q Periodicity of the examination means on ce a year , preferably in the
firs t h a lf of the calend a r year. Thi s is, however, subj ect to ch a n ge a t the
di scretion of the Director of Income Tax (Exa ms ). The Director of Income
Tax (Exam s ) will notify the exact dates of examination a nd fix the time
ta ble, well in a dvan ce of the exa mina tion.
g) Reviewing Authority means Director Ge neral of Income Ta~ (H RD), New
Delhi

RULE - II : Chief Commissioner of Income Tax / Commissioner of Income Tax

- In-charge Of Examination

A Chie f Com mi ssion er of Income Tax / Commission er of Income Tax

nomin ated by th e Chie f Commissioner of Income Tax (Cadre Controlling) sh a ll be
responsible fo r the proper condu ct of the De partmenta l Examina tion fo r Incom e
Tax Offi ce rs in th at Region /Ch a rge. Th e Chie f Commissioner of Income Tax sh a ll
au thorise th e Chi ef Com m issioner / Commi ssion er of Incom e Tax so nominated:

Page 1 of 10
 (a) to receive a pplication s from the candidates appearing in the exam ination
in the prescribed proforma, and forwa rd th e same within the notified time
after certify ing the correctne ss of the particulars as provided in Rule -XI of
these Rules;
(b ) to intimate to the Director of Income Tax (Exam s ) the requirement of
question papers;
(e ) to furni s h a ll s tatements that have a bearing on the conduct of the
examination in the form as prescri bed by DIT(Exa m s) from time to time;
(d ) to make a ll arrangements for the proper condu ct of the examination a nd
declaration of results the reof, distribution of ques tion papers, prescribing
the procedure in the Examination Ha ll etc.
(e ) to perform such other essentia l functions not covered by Sub-Rules II (a )
to [[(d) as m ay be deem ed n ecessary by the DIT (Exam s).

RULE - III : ELIGIBILITY

Eligibility of the candid ates to a ppear in the Departmental Examination for

Incom e Tax Officers shall be as under:

1. Incom e Tax In s pectors who have passed the Departmental Examination for
In spectors.
2. Offi ce Superintendent, who h ave passed the Departmental Exa mination for
Inspec tors .
3. Senior T.A. , who h ave passed the Departmental Examination for
Inspectors .
4. 1'.A. , who h ave passed the Departmenta l Exa mination for Inspectors.
5. Ste no Gr. II & I, who h ave p assed the Departmental Examination for
In spec tors.
6. Ste no Gr. III and now re -designated as Stenographer Grade- II who h ave
compl eted five years regula r service a fter induction and passed IT! Exam .

Provided tha t the partially qua lified candidates of the Old Pattern
Examina tion shall also be eligible to a ppea r , for the unqua lified papers/paper
on ly, in the New Patte rn examina tion 2010 a nd subsequent year s as per paper
matching sc hedule given in Rule VIS ) below subject to the age limi t a nd ceiling of
numbe r of ch a n ces s tipu lated in Rule IV(ii) below.

Thi s eligibility is for the limited purpose of allowing the Old Pattern
candidates, the concession of passin g the unqualified paper(s ) of the Old Pattern
and sh a ll lapse as soon as they reach the age limit! chance ceiling stipulated
below in Ru le IV (ii)

Provided that the SC / S1' candidates, wh o h ave fully qua lified the old pattern
or n ew pattern examination in th e past with relaxed s tandard s, sh a ll a lso be
eligi ble to ta ke the examina tion for betterm ent of their resu lts subject to th e
ceiling of number of ch a nces stipulated in Rule IV (A) below.

RULE - IV : CHANCES PERMISSIBLE AND AGE LIMIT

Page 2 of 10
 il For New Pattern candidates

(al A maximum of 10 number of chances may be availed of by a candidate;

(bl Th ere s h a ll be no bar on age lim it for appearing in the Departmental
Exam ination

EXPLANATION(sl : In calculation of maximum number of ten ch ances , the

cha nces, availed by the candidates prior to the 2009 Examination sh a ll not be
taken into account. In the calcu lation of maximum number of chances actua lly
availed by the candidate, the chances for which he is a llowed to appear in the
Exam ination shall be taken into account irrespective of th e fact whether the
candidate takes the examination or not. Once a candidate h as been permitted to
appear in the examina tion, withdrawal of candida ture s ha ll not be a llowed.
(cl The candida tes who have a lready qualified a paper/examination are not
eligible for re-appearing in that paper/ examination, except for
betterment candidates who are a llowed to appear in examination for
bettering their scores once th ey h ave qualified the entire examination as
reserved cand id ate.

iii For Old Pattern candidates

(al The age and number of chances for these candidates shall be same as la id
down by Ru le IV of erstwhile Departmental Examination Rules for !TOs -
1998 i.e . the age of th e candidate on 1st April of the year of Examination
should not exceed 55 years (in the case of SC/ST candidates there sh a ll be
no age limit! a nd the maximum number of chances a candidate can avail is
ten.

EXPLANATION: For the purpose of counting the number of ch a n ces available to

a candidate for a va iling the concession m entioned in 1st Proviso to Rule III above,
the number of ch ances a lready availed by the candidate und er the Old Pattern of
examination shall be taken into account. In th e calculation of maximum number
of ch ances actu a lly availed by the cand idate, the ch ances for which h e is a llowed
to appear in the Examin ation s h a ll be taken into account irrespective of th e fact
whether the candidate takes the examination or not. Once a candidate has been
perm itted to appear in the examination, withdrawal of candid a tu re sha ll not be
a llowed.

(blThe candidates who have already qualified a paper/examination are not

e ligible for re-appearing in that paper/examination, except for
betterment candidates who are a llowed to appear in examination for
bettering their scores once they have qualified the entire examination as
reserved cand idate .

Rule - IV (AI :- Betterment chance for SC/ST candidates

Page 3 oC10
(a) Th e SC/ST ca n didates, wh o have fully qu a lified the Departmental
Exam ination either under th e Old Pattern or under the New Pattern with relaxed
standa rds, s h a ll be a llowed furth er ch a n cels) to take examination for
improvem ent/betterm ent of the resu lt in the respective paper(s) subject to the
ove ra ll ce iling of ten ch ances s tipulated in Rule IV. For thi s purpose, the number
of c hances a lready availed by the candidate in qualifying the examination under
the respective pa ttern s h a ll be taken into account. The candidates who h ave not
fully qualified the examination a re not eligible to avail betterment chance for
improvement of the result in the respective paper(s).

(b) The SC/ST candida tes, who h ave qu a lified with re laxed standa rds in the
Old Pattern, s h a ll be permitted to take the corresponding ma tching paper(s) only
as per ma tchin g sch edule given below in Rule V(B)

(e) The SC/ST candidates, who h ave qualified with relaxed standard s in the New
Pattern, shall be p ermitted to improve their results by appearing in the paper(s)
given below in Rule VIA) .

RULE - V : SUBJECTS OF THE EXAMINATION

(A) For New Pattern candidates (including for New Pattern SC/ST
candidates availing betterment chancel

'SL SUBJECT Type Maximum

No Marks
1. Pape r- 1 Income Tax Law a nd Computation Objective 100
(Without boo ks)
2. Paper-2 Advanced Accountancy (Without books ) Objective 100
3. Paper-3 Allied Laws (Without books) Objective 100
4. Paper-4 Income-tax & Accountancy (Combined Subjective 100
Practical) (With I. T Act & Rules)

(a) Each of the 3 objective type papers (Paper 1 to 3) shall con sist of 100
questions to be attempted in 2 hrs. Thu s each que stion shall carry 1 mark.
(b) 1/ 8 th mark s h a ll be dedu cted for every incorrect answer for the objective
type papers.
(c) The subj ective paper (paper 4) shall be of 3 hours and sh a ll be a test of
cand idates' application skills in 'Income-tax law and computation' &
'Advanced' with each of th ese subj ects represented in the proportion of
50:50 .
(d) For the purposes of paper 4, only Bare Act/ Rules or basic ready reckoner
co ntaining tax tab les, depreciation rates, capital gains index shall be
a llowed to be car ried into the examination h a ll.
(e) No scie ntific ca lcu lator, mobile phone or any other electronic gadget is
permitted to be taken into th e examina tion hall, however th e arithmetic
calculator is perm itted.

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 (B)For partially qualified Old Pattern candidates! Betterment chance
candidates of old pattern

The paper matching schedule shall be as under:

S. Unqualified Matching Paper(s) to Paper(s) to be Type Maximum

No. Paper of Old be taken by the specifically Marks
Pattern candidates in the set for
New Pattern partially
qualified
Old Pattern
candidates
only
1. IT Law-I & II Paper- l - Income Obj ective 100
Tax Law and
Computation
(Without Books) and
Paper-4 - (IT & Subjective 100
Accountancy)
Combined Practical
(With I.T Act & Rules)
2. Book Paper-2:- Advanced Objective 100
Keeping Accountancy
(Without Books)
3. Other Taxes Paper-3: - Allied Laws Objective 100
(Without Books)
4. Office ------------------ Paper-5 as per Objective 100
Procedure Old Syllabus
(Without
Books)
5. Examination ---------------- -- Paper-6 To be 150
of Accounts conducted by Subjective
& language the concerned
Test CCIT/CIT
(Examina tion)
as per past
practice

(a) Each of the four objective type papers (Paper 1, 2, 3 & 5) s h a ll consist of
100 qu estions to be attempted in 2 hours Thu s each question shall carry 1
m a rk.
(b) 1/ 8 th m a rk s hall be deducted for every incorrect a n swer for the objective
type papers.
(c) The subjective papers (Paper 4) shall be of 3 hours and shall be a test of
candidates' application skills in 'Income-tax Law and computation' &
'Advanced Accountancy' with each of these subjects represented in th e
proportion of 50: 50.

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 (d) The Examination of Accounts & Language Test shall be of three hours &
forty five minutes and have the same format as in the Old Pattern
(e) Candidate have to pass Paper 1 & Paper 4 together
(I) For the purposes of paper 4, only Bare Act/ Rules or basic ready reckoner
containing tax tables, depreciation rates, and capital gains index shall be
allowed to be carried into the examination hall.
(g) No scientific calcu lator, mobile phone or any other electronic gadget is
permitted to be taken into the examination hall, however the arithmetic
calculator is permitted.

RULE - VI: PASS PERCENTAGE

For New/Old Pattern candidates and PwBD/SC/ST candidates

(a) A candidate will be declared to have completely passed the Departmental

Examination for ITOs if he/she secures a minimum of 50% (45% in the case of
PwBD/SC/ST candidate) in each of the subjects referred to in Ru le V above
and 50% marks in aggregate (4 5% in the case of PwBD/SC/ST candidate). No
further relaxation of standards will be considered or admissible in favour
of any candidate from any category whatsoever.

(b) A candidate who h as secured 50% (45% in the case of PwBD/SC/ST

candid ate) or more marks in a particular subject or subjects in one
examination wi ll be exempted from appearing in that subj ect or those subjects
in the subsequent examination. For the purpose of reckoning 50% marks (45%
in the case of PwBD/SC/ST candidate) Paper- 1 'Income Tax Law &
Computation' & Paper 4 'Income Tax & Accountancy' (combined practical) will
be treated as one subj ect for Partially qualified old pattern candidates and
Betterment chance candidates of old pattern

(e) Marks in any paper being a fraction like '/4, Y2, % shall be rounded off to
the nearest whole number i. e. 39'1, sha ll be rounded of to 39; 39Y2 & 39%
shall be rounded off to 40;

(d) A candidate, who appears for two unqualified papers of the Old Pattern and
does not qualify the prescribed matching papers in the New Pattern and at the
same time exhausts his number of chances stipulated at IV(ii) above, would
not be allowed the benefit of carryover of exemption of the qualified matching
paper when he/she shifts to the New Pattern of Examination

RULE - VI-A: GRACE MARKS

A candidate may be allowed a maximum of seven grace marks in the following

manner
a ) Where a cand idate is fu lly qualifying the examination, in a year, the whole
of seven grace marks may be a llowed in one paper subject to the condition
that no grace marks have been availed in any paper in the same or previous

- - - - - - - - - - - - - -- - - - - - - - - - - - - -- - - - - - - -Pagc-G-oHO'- - - -- -
 exam ination in obtaining exemption from reappeanng 111 any paper of that
examination.

b ) Where a cand id ate has a lready availed grace marks in the past in passing
individu a l paper(s) in the same or previous examination, th e grace marks
already availed s ha ll be redu ced from the maximum permissible seven grace
marks and the balance if any, sh a ll be a llowed to the candidate .

c ) For the purposes of obtaining exemption from re-appeara nce in individua l

p apers a maximum of two percent of the total marks of the paper sh a ll be
a llowed as grace marks.

RULE - VII: TREATMENT OF CANDIDATE USING UNFAIR MEANS

A candidate who is or has been found to be indulging in a nyone or more of the

following :
i. Obta ining support for hi s candid atu re by a ny m eans;
ii. Im persona ting;
iii. Procuring impersonation by any person;
iv. Submitting fa bricated document or documents which have been
tampered with;
v. Making statem ents which are in co rrec t or false: suppressing materia l
information;
vi. Resorting to any other irregularity or a ny other improper means 111
conn ection with hi s or h er candidature for the examination or in
connection with the resu lt of the Examination;
vii. Using unfair means in the examination hall;
viii. Misbehaving in the examination ha ll in any manner and
ix. Attempting to comm it or as the case may be to abet in the commission
of a ll or a ny of the acts specified in the foregoing clauses.
x. Stealthily or forcibly taking or attempting to take the answer sheet out of
examination hall

May, in addition to renderin g him self/ h erself lia ble to criminal prosecution and
disciplin ary action under the appropria te rules, will be liable to anyone or more
of th e following penalties:

(a) to be disqualified by the Competent Authority from the exam in ation for
which he / s he is a cand id a te and be declared as failed obtaining Zero
marks in a ll the papers in which he/she appeared in that Examination.
(b) to be debarred either permanently or for a specified period by the
Competent Authority.
(e) to be given a n adverse entry in the Annual Performance Appraisal Report
by the Con trolling Offi cer / Reviewing Officer on the advice of the
DIT(Exams).

Explanation I : "Competent Authority" shall be the DIRECTOR OF INCOME TAX

(Exams), New Delhi.

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 Explanation II : A candidate found in possession of any paper, book, note or any
other material, the use of which is not permitted in the examination hall shall be
deemed to have used unfair means in the examination hall. Candidates
communicating with each other or exchanging calculators, chits, blotting papers
etc. (on which something is written) shall also be treated to have used unfair
means.

RULE - VIII : PROCEDURE FOR AWARD OF PUNSIHMENT

(a) The Competent Authority shall issue a memorandum to the candidate

requiring him/her to submit his/her explanation within 30 days (which
may be extended at the discretion of the Competent Authority in
appropriate case for sufficient reasons) of the receipt of the memorandum
of charges of which he / she has been found guilty.
(b) The Competent Authority shall examine all the material available on record.
After making a careful evaluation of the said material on record, if the
Competent Authority arrives at the conclusion that the allegation against
candidate stand proved either wholly or partly, he/ she shall proceed to
determine the punishment to be imposed and pass appropriate order in
writing.

RULE - IX : REVIEWING AUTHORITY

(a) A candidate aggrieved by the order of punishment by the Competent

Authority under Rule-VIII may within 30 days of the receipt of the said
order represent to the Director General of Income Tax (HRD), New Delhi for
the review of the punishment order. The Director General of Income Tax
(HRD), New Delhi shall have the powers to condone the delay in filing of the
review petition for a further period of 30 days from the date of receipt of the
said order of punishment by the candidate.
(b) The Director General of Income Tax (HRD), New Delhi after going through
the facts reported to him/her appraising the evidence on record and the
representation of the candidate, shall pass appropriate orders in writing.
The order passed by the Director General Of Income Tax (HRD), in respect
to all matters connected with the imposition /modification or revocation of
the punishment shall be final.

RULE - X: REVALUATION & REPRESENTATION

a) No request shall be entertained under any circumstances for

revaluation or re-totalling of the Answer-scripts for the objective type
papers.
b) The request for recounting of marks will, however, be entertained for
the subjective type paper, if a representation is submitted by the
candidate to the Chief Commissioner/Commissioner (In-charge of
Examination) within 45 days from the date of issue of the result by the

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 Directorate or 30 days of the declaration of the result by concerned
CCIT /C IT (Exam) which ever is earlier.

PO l' this purpose the date of upload ing of result on the depa rtmenta l web site
"incometaxindia.gov. in" s h a ll be ta ke n to be the date of issu e of resu lt by the
Directorate.

RULE - XI : APPLICATION FOR APPEARING IN THE EXAMINATION

a) The application for a ppearing in the examination will be made by the

candidate to the juris dictiona l Chief Commissioner of Incom e Tax /
Commissioner of Income Tax (In charge of Examination) in whose region
or ch a rge h e/sh e is posted at the time of applying for the examination.
The application will be m a de in the prescribed form at as and when
called for , after the d ecla ra tion of the results for the preceding year by
the CCIT / CIT (Inch a rge of Exa mination).
b) The a pplication received a fter the last date notified for the purpose,
shall be summarily rejected with out assigning any reason a nd no
correspondence in this regard s hall be entertained
c) No request for change of examina tion centre shall be entertain ed unless
the same is due to tra n s fer of the candidate subsequent to submission
of applica tion form.
d) In the event of trans fer of the candidate subsequent to submission of
a pplication, the candidate sh a ll forward a copy of the previou s
a pplication form a long with transfer order throu gh the CCIT /CIT
(Exa mination) in the n ew ch arge to the Directorate.
e) All candidates a re requ ired to retain a photocopy of the a pplication form
submitted by them.

RULE - XII : LIST I STATEMENT TO BE SENT BY THE CIT, IN-CHARGE OF

EXAMINATION

The Chief Commissioner of In come Tax/Commissioner of Incom e Tax

(In cha rge of Examination) s h a ll send the following lists of sta tem ent to the
Director of In come Tax (Exa m s):

(i) List ((8" of th e candid ates a llowed to appear as per Within 15

permISSIOn granted by the CCIT/CIT (Inc harge of days of the
Exam ination) including the Roll Nos. a llotte d to th e conclusion of
candidate and the exemption marks obtained by them in exam ina tion.
different subjects in earlier years' examinations 111 th e
prescribed proform a. The abse n tees in the examination 111
any particular su bj ect(s) must be marked 'A' in Red ink.

- - -- -- - - - - -I>.ge-9 0f-l0- -- --
RULE· XIII: RESULT OF THE CANDIDATES

The result of the examination will be compiled in the Directorate and

communicated to the Chief Commissioner of Income Tax /Commissioners
(Incharge of Examination). The Chief Commissioner/Commissioner (In charge of
Exam ination) will announce the same to the candidates showing the marks in
each subject. They will declare the names of the candidates who have passed the
examination fully and send the list of fully successful candidates to the Director
of Income Tax (Exams), Director General of Income·tax (HRD) and the CBDT
within 15 days of the declaration of the results.

Explanation:

(a) Delay in conduct of Examination or declaration of the results shall not give
rise to any rightful claim to the app licants for being considered for
promotion for vacancies of the year by deeming to be eligible as on 15t of
January of the relevant vacancy year irrespective of when the Examination
is held and when the results are declared;
(h) No relaxation, whatsoever, would be given to any categories of employees
on account of delay in conducting Examination or declaring the results
thereof.

*****

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