NOTIFICATION NO. GSR 990(E) [F.NO.HRD/CM/121/08/2014-15/DY.NO.1605/2015-AD.VII], DATED 18-12-2015


NOTIFICATION NO. GSR 990(E) [F.NO.HRD/CM/121/08/2014-15/DY.NO.1605/2015-AD.VII]DATED 18-12-2015

In exercise of the powers conferred by the proviso to article 309 of the Constitution and in supersession of the Ministry of Finance, Department of Revenue, Income Tax Department (Group C Post), Recruitment Rules, 2003 relating to Tax Assistant except as respects things done or omitted to be done before such supersession, the President hereby makes the following rules regulating the method of recruitment to the posts of Tax Assistant in the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance.

Short title and commencement

1. (1)These rules may be called the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax Assistant Group C Posts, Recruitment Rules, 2015.

(2) They shall come into force on the date of their publication in the Official Gazette.

Number of posts, classification and scale of pay

2. The number of the said posts, their classification, Pay Band & Grade Pay and the scale of pay attached thereto shall be as specified in columns (2) to (4) of the Schedule annexed to these rules.

Method of recruitment, age limit, other qualifications, etc.

3. The method of recruitment, age limit, qualifications and other matters relating thereto shall be as specified in columns (5) to (13) of the said Schedule :

Provided that the recruitment by promotion against posts in the Region of a Cadre Controlling Authority shall be made only from amongst persons belonging to the cadres of that Region, as indicated against column 11 of the Schedule.


4. No person,-

(a) who has entered into or contracted a marriage with a person having a spouse living; or
(b) who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the said posts :

Provided that the Central Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.

Power to relax

5. Where the Central Government is of the opinion that it is necessary or expedient so to do, it may, by order and for reasons to be recorded in writing, relax any of the provisions of these rules with respect to any class or category of persons.


6. Nothing in these rules shall affect reservations and other concessions required to be provided for the Scheduled Castes, the Scheduled Tribes, Other Backward Classes, Ex-servicemen and any other special categories of persons, in accordance with the orders issued by the Central Government from time to time in this regard.


Name of the post Number of post Classification Pay Band and Grade Pay Whether Selection or Non-Selection post
1 2 3 4 5
Tax Assistant. [12219]*(2015) *Subject to variation depending on workload. General Central Services, Group ‘C’ Ministerial, Non-Gazetted. Pay Band-I, Rs. 5200-20200 + Grade Pay of Rs. 2400. Not Applicable


Age limit for direct recruits Educational and other qualifications required for direct recruits Whether age and educational qualification prescribed for direct recruits will apply in the case of promotees Period of probation, if any
6 7 8 9
18-27 years (Subject to relaxation of upper age limit for specified categories of persons as per orders issued by the Central Government from time to time).

Note: In case of recruitment through the Staff selection Commission, the crucial date for determining the age limit shall be as advertised by the SSC. Otherwise, the crucial date for determining the age limit shall be the general closing date and not the extended closing date prescribed for candidates in Assam, Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Tripura, Sikkim, Ladakh Division of Jammu and Kashmir State, Lahul and Spiti District and Pangi Sub-division of Chamba District of Himachal Pradesh, Andaman and Nicobar Islands or Lakshadweep

i. A degree of a recognized university or equivalent, and
ii. having a data entry speed of 8000 key depressions per hour.
Not Applicable Two years for direct recruits (extendable by the competent authority in accordance with the instructions issued by the Government from time to time).


Method of recruitment : whether by direct recruitment or by promotion or by deputation/absorption and percentage of the posts to be filled by various methods In case of recruitment by promotion/deputation/ absorption, grades from which promotion/deputation/absorption to be made
10 11
25% by Promotion and 75% by Direct Recruitment. Promotion :

Group ‘C’, viz., Multi-tasking Staff, Lower Division Clerk, Notice Server, Record Keeper, Sr. Gestetner Operator in Pay Band-I with five years’ regular service in the Grade including in the erstwhile Group ‘D’ having passed i) matriculation examination or equivalent and ii) having qualified the prescribed departmental examination for data-entry skill for 5000 key depressions per hour.

Note :

1. Promotion to the grade of Tax Assistant will be made region wise.

2. For the purpose of reckoning five years’ regular service in the grade, the service rendered by an inter-region transferee in the old region shall not be counted in the new region which he has joined on such transfer, if the transfer is on the request of the officer concerned.

3. Where juniors who have completed their qualifying or eligibility service are being considered for promotion, their seniors would also be considered, provided they are not short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility service or two years whichever is less and have successfully completed their probation period for promotion to the next higher grade along with their juniors who have already completed such qualifying or eligibility service.


If a Departmental Promotion Committee exists, what is its composition Circumstances in which Union Public Service Commission to be consulted in making recruitment
12 13
Group ‘C’ Departmental Committee (Promotion promotion) :- Not Applicable.
1. Addl./JCIT(Hqrs.) nominated by the Pr. CCIT(CCA) – Chairman
2. Dy. CIT to be nominated by the Pr. CCIT(CCA) -Member
3.  Local Dy. Commissioner of C&CE -Member
4. One SC/ST Officer not below the rank of DCIT or Liaison Officer as nominated by the Pr. CCIT(CCA) -Member
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