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🔍 ITI Exam Syllabus 2025

Income Tax Inspector (ITI)
Departmental Exam Syllabus

Complete paper-wise syllabus for ITI (Income Tax Inspector) departmental promotion exam — as per CBDT Amended DE Rules 2009. 5 Papers · 500 Marks · Updated for 2025.

Total Papers5 Papers
Total Marks500 Marks
Exam TypeObjective + Subjective
Negative Marking1/8 per wrong
📘
Paper I — Income Tax Law & Computation
Objective Type · Without Books · 3 Hours
150 MCQs 150 Marks
150 multiple choice questions of 1 mark each. 1/8 mark deducted for every incorrect attempt.
Part A — Income Tax 140 Marks
1
Income Tax Act, 1961 (as amended) along with relevant Rules — in-depth understanding of:
  • Chapter VI — Aggregation of income
  • Chapter XIII — Income Tax Authorities
  • Chapter XVII — Collection & Recovery (read with 2nd & 3rd Schedules)
  • Chapter XXI — Penalties
2
Practical application: total assessable income, calculation of taxes (objective questions)
3
Enquiry & surveys, tax evasion petitions, prosecutions, investigations, collection of information for CIB (as per Manual of Office Procedure)
Part B — Other Tax Laws 10 Marks
1
Wealth Tax Act, 1957 (as amended) along with relevant Rules
2
The Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015
3
Benami Transactions (Prohibition) Amendment Act, 2016
📗
Paper II — Book-Keeping
Objective Type · Without Books · 2 Hours
100 MCQs 100 Marks
100 MCQs of 1 mark each. 1/8 mark deducted for every incorrect attempt.
1
Fundamentals of Accounting — Definitions, functions, and necessity of accounting
2
Accounting Principles — Concepts & conventions, cash and mercantile systems
3
Double Entry System — General principles
4
Accounting Cycle — Journalisation, ledgerisation, subsidiary books, posting of ledger
5
Bank Transactions — Bill transactions, preparation of bank reconciliation statements
6
Capital & Revenue — Expenditure, receipts & payments, income & expenditure accounts
7
Trial Balance — Errors disclosed/not disclosed, rectification of errors
8
Final Accounts — Manufacturing, trading, profit & loss accounts and balance sheet
📚 Recommended Books: Financial Accounting — R.L. Gupta & V.K. Gupta (Sultan Chand); Advance Accounts — M.C. Shukla & T.S. Grewal (S. Chand)
⚖️
Paper III — Allied Laws
Objective Type · Without Books · 2 Hours
100 MCQs 100 Marks
1
Transfer of Property Act — Ch-II (Ss.5–11, 44–53A), Ch-III, Ch-IV (Ss.58, 59A, 69, 73, 100, 102, 103), Ch-V (Ss.105–108), Ch-VII, Ch-VIII (Sec.130)
2
Indian Registration Act, 1908 — Sections 16, 17, 18, 40–47 and 60
3
Indian Succession Act, 1925 — Parts I, II, V (Chs I & II), VI (Chs I, II, V), VIII (Ss.211–216), IX Chs I, V, VI, VII
4
Indian Trusts Act — Ch-I (Sec.3), Ch-II (Sec.4–6), Ch-III (Sec.11, 19, 20, 20A, 23), Ch-VI (Sec.58, 64, 67), Ch-VIII (Sec.78), Ch-IX (Sec.81, 85, 88)
5
Hindu Law (Mullah) — Chapter XII: Co-parceners & Co-parcenary property (Mitakshara Law)
6
Civil Procedure Code — Orders V, XVI, XIX, XXI (Ss.60–63), XXVI (Rules 1–18), XLVII
7
Right to Information Act — Sections 2, 3, 4, 6, 7, 8, 9, 10, 11
🏛️
Paper IV — Office Procedure
Objective Type · Without Books · 2 Hours
100 MCQs 100 Marks
Part A — Service Rules 50 Marks
a
Important definitions of Fundamental Rules
b
Travelling allowance and joining time
c
Financial powers
d
Government servants conduct rules
e
Classification, control and appeal rules
f
Medical attendance rules
g
Home Travel Concession (HTC)
h
Children's Education Allowance
i
House rent provisions
j
Revised Leave Rules
k
Pension, gratuity and family pension provisions
l
General Provident Fund Rules
m
Preparation and maintenance of cash book
n
Contingent registers
o
Pay bills of Gazetted and non-Gazetted officers
Part B — Income Tax Procedures 50 Marks
a
IT Records & Registers prescribed for an Income Tax Office — their use and purposes
b
Procedure for issue of notices including summons under different sections of the IT Act, 1961
c
In-depth: procedures for collection and recovery of taxes under IT Act, 1961
d
Procedure regarding granting of refunds
e
Periodical statistical reports
f
Expenditure and Revenue Budget
g
In-depth: procedures for search & seizure & survey under IT Act
h
Procedure regarding appeals and revision
i
Internal Audit & Revenue Audit
j
Central Action Plan & scrutiny guidelines issued by CBDT
k
Procedure for reopening assessments under IT Act and Wealth Tax Act
l
Time limitations for finalization of assessments and penalty proceedings
m
Write off of taxes
🇮🇳
Paper V — Hindi (Translation)
Subjective Type · 1 Hour
Subjective 50 Marks
1
Translation of a set passage of 500 words from English to Hindi
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