Which organization is primarily responsible for tax collection and revenue management in India?

The Indian Revenue Service (IRS) plays a pivotal role in tax collection and revenue management in India. This organization is tasked with administering various direct and indirect tax laws, which encompasses the assessment and collection of taxes. IRS officers are responsible for enforcing tax laws, conducting audits, managing tax assessments, and ensuring compliance among taxpayers.

While the Ministry of Finance has overarching responsibility for formulating financial policies, including those related to taxation, it is the IRS that operationalizes these policies through direct administration of tax collection. The Indian Audit and Accounts Service focuses on auditing and financial accountability, while the Indian Civil Accounts Service manages the accounts and financial controls of the government rather than tax collection. Thus, the Indian Revenue Service is the correct choice due to its specialized function in managing tax revenue directly.