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The Indian Revenue Service (IAST: Bhāratīya Rājasva Sevā), often abbreviated to I.R.S., or simply IRS, is the administrative revenue service of the Government of India. A Central Service, it functions under the Department of Revenue of the Ministry of Finance and is under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance. The IRS is primarily responsible for collecting and administering direct and indirect taxes accruing to the Government of India.

The IRS comprises two branches, IRS (Income Tax) and IRS (Customs and Indirect Taxes), controlled by two separate statutory bodies, the Central Board of Direct Taxes (CBDT) and the Central Board of indirect taxes and Customs (CBIC). The duties of the IRS (IT) include providing tax assistance to taxpayers, pursuing and resolving instances of erroneous or fraudulent tax filings, and formulating and enforcing policy concerning income tax in India. 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.

In the 2015 fiscal year, the IRS (IT) processed 3,91,28,247 returns[4] and collected ₹6.95797 lakh crore (equivalent to ₹7.8 trillion or US$110 billion in 2018) in gross revenue, spending ₹6 (equivalent to ₹7.00 or 9.8¢ US in 2018) for every ₹1,000 (equivalent to ₹1,100 or US$16 in 2018) it collected.[5] The relative contribution of direct tax to the overall tax collection of the Central Government has risen from about 36% to 56% over the period of 2000–01 to 2013–14. The contribution of direct tax-to-GDP has doubled (from about 3% to 6%) during the same period.

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