Amid preparations for new Income Tax legislation and other reforms in indirect tax administration, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes (CBIC) face significant staff shortages. The CBDT has a vacancy rate of about 34 per cent, while the CBIC has a 39 per cent vacancy rate, relative to their sanctioned strength.
The CBDT is responsible for administering Corporate Tax, Non-Corporate Tax (for individuals, Hindu Undivided Families, firms, etc.), and Securities Transaction Tax. The CBIC manages Central Goods & Services Tax, Integrated Goods & Services Tax, Central Excise Duty, and Customs Duty.
Data presented by Minister of State for Finance Pankaj Chaudhary shows that the CBDT has a sanctioned strength of over 77,700, with more than 26,000 vacancies. This confirms a vacancy rate of approximately 34 per cent. Similarly, the CBIC has a total sanctioned strength of 84,400, but with around 33,000 vacancies, its gap is also about 39 per cent.
Chaudhary explained that “the total vacancies also include promotional vacancies that remain unfilled due to the non-availability of eligible candidates. In addition, certain vacancies have been reserved under the Compassionate and Sports Quota appointments. In some cases, the process to conduct Departmental Promotion Committees (DPCs) has been delayed due to litigation or stays granted by various courts.”
He also stated that the process of filling these vacancies is regularly undertaken. The vacant positions are reported to the appropriate recruiting agencies: the Union Public Service Commission (UPSC) for Group ‘A’ posts and the Staff Selection Commission (SSC) for Group ‘B’ and ‘C’ posts. “A total of 11,809 vacancies (for ‘B’ & ‘C’ grades) to be filled through Direct Recruitment have already been reported to the Staff Selection Commission for the examination year 2025,” he said.
Furthermore, he mentioned that for 2025, the CBIC has reported 1,796 vacancies for Inspector, 183 for Executive Assistant, 771 for Tax Assistant, and 141 for Stenographer Gr. I/II. The Minister concluded by highlighting that under the Mission Mode Recruitment Plan, a total of 16,320 officers in the Group B cadre and 14,346 in the Group C cadre have been hired by the CBIC through direct recruitment since 2022. An additional 9,125 officers in the Group B cadre and 1,378 in the Group C cadre have been recruited through promotion under this initiative.
Last year, a finance ministry official told a Parliamentary panel that the issue of high vacancies is not limited to the tax departments but is a challenge across all government departments. “People who get selected to a department one year often continue to take examinations the next year. If they get through, they will leave the department, creating vacancies again,” the official explained.
He added that efforts have been made across the government, including within the CBDT and CBIC, which have yielded positive results. “We will continue to take it up with the authorities concerned. We cannot directly take up the recruitment,” he said, noting that bulk recruitments are handled by either the SSC or UPSC. The goal is to ensure a good number of people get recruited.