Income Tax Departmental Exam 2026 - ITO, ITI & MS Exam Date, Schedule, Application Form & Full Notification
The Income Tax Departmental Examination 2026 for Income Tax Officers (ITOs), Income Tax Inspectors (ITIs), and Ministerial Staff (MS) has been officially announced by the Directorate of Income Tax (HRD), Examination Division, New Delhi. The exams will be conducted in online mode in October 2026 for ITO and ITI candidates, and in late September to early October 2026 for Ministerial Staff. Candidates can apply online at www.incometaxindia.gov.in from July 1, 2026. Read on for the complete exam schedule, eligibility criteria, application process, and key instructions.
What Is the Income Tax Departmental Examination 2026?
The Income Tax Departmental Examination is an internal promotion examination conducted annually by the Central Board of Direct Taxes (CBDT) through the Directorate of Income Tax (HRD). It enables eligible departmental staff - Income Tax Officers, Income Tax Inspectors, and Ministerial Staff - to qualify for career advancement within the Income Tax Department of India.
As per the official notification issued on 05 June 2026 (F. No. DE/Notification/ITO/ITI/MS/2026/ADG), the examination will be governed by the Departmental Examination Rules, 2026, which are effective from the 2026 examination onwards.
Key Highlights of ITO/ITI/MS Exam 2026
Here is a quick overview of the most important details from the official notification for candidates preparing for the Income Tax Departmental Exam 2026.
| Detail | Information |
|---|---|
| Conducting Body | Directorate of Income Tax (HRD), Examination Division |
| Notification Date | 05 June 2026 |
| Exam Mode | Online (Computer-Based) |
| Applicable Rules | Departmental Examination Rules, 2026 |
| ITO/ITI Exam Dates | 05 October 2026 to 09 October 2026 |
| MS Exam Dates | 28 September 2026 to 01 October 2026 |
| Online Application Start | 01 July 2026 (10:00 AM) |
| Last Date to Apply | 21 July 2026 (8:00 PM) |
| Application Website | www.incometaxindia.gov.in |
| Maximum Attempts Allowed | 10 attempts (for all categories including SC/ST/PwBD) |
| Age Limit | No age limit prescribed |
The official notification PDF is accessible: Download Here
Income Tax ITO and ITI Exam 2026 Schedule
The ITO and ITI Departmental Examinations 2026 are scheduled to be held from Monday, 5 October 2026 to Friday, 9 October 2026. The ITO exam is conducted in the 1st session (morning) and the ITI exam in the 2nd session (afternoon) on each day. Below is the complete paper-wise timetable.
| Day & Date | ITO Exam (1st Session) - 10:30 AM to 12:30 PM | ITI Exam (2nd Session) - 2:30 PM to 4:30 PM |
|---|---|---|
| Monday, 05 Oct 2026 | Paper-I: Income Tax Law and Taxpayer Services (Objective, With Books - Bare Acts and Rules Only) | Paper-I: Income Tax Law, Computation & Taxpayer Services (Objective, With Books - Bare Acts and Rules Only) |
| Tuesday, 06 Oct 2026 | Paper-II: Advance Accountancy (Objective, Without Books) | Paper-II: Accountancy & Book-Keeping (Objective, Without Books) |
| Wednesday, 07 Oct 2026 | Paper-III: Allied Laws and Office Administration (Objective, With Books - Bare Acts and FR, SR, GFR Rules etc.) | Paper-III: Allied Laws and Office Procedure (Objective, With Books - Bare Acts and FR, SR, GFR Rules etc.) |
| Thursday, 08 Oct 2026 | Paper-IV: Computation of Income and Drafting (Subjective, With Books - IT Act & Rules) - 10:30 AM to 1:30 PM | Paper-IV: IT Applications & Operations (Without Books) - 3:00 PM to 5:00 PM |
| Friday, 09 Oct 2026 | Paper-V: IT Applications & Operations (Objective, Without Books) | Paper-V: Rajbhasha Hindi (Subjective, Without Books) |
Note: ITO Paper-IV (Computation of Income and Drafting) and ITI Paper-V (Rajbhasha Hindi) are subjective papers. Candidates will write answers in physical answer booklets even though the question paper will be shown on a computer screen.
Ministerial Staff (MS) Exam 2026 Schedule
The Departmental Examination 2026 for Ministerial Staff (MS) will be held from Monday, 28 September 2026 to Thursday, 01 October 2026. Most papers are objective type and conducted in the morning session. Here is the complete schedule.
| Day & Date | 1st Session (10:30 AM - 12:30 PM) | 2nd Session (2:30 PM - 4:30 PM) |
|---|---|---|
| Monday, 28 Sep 2026 | Paper-I: Income Tax Law and Taxpayer Services (Objective, With Books - Bare Acts and Rules Only) | - |
| Tuesday, 29 Sep 2026 | Paper-II: Income Tax Computation (Objective, With Books - Bare Acts and Rules Only) | - |
| Wednesday, 30 Sep 2026 | Paper-III: Office Procedure (Objective, With Books) | - |
| Thursday, 01 Oct 2026 | Paper-IV: IT Applications & Operations (Objective, Without Books) | Paper-V: Rajbhasha Hindi (Subjective, Without Books) |
Note: MS Paper-V (Rajbhasha Hindi) is a subjective paper. Answers are to be written in physical booklets while the question paper appears on the screen.
Exam Mode and Paper Format - Online Departmental Exam 2026
Understanding how the 2026 Income Tax Departmental Exam will be conducted online is important for first-time and repeat candidates alike. The mode has changed and candidates must be aware of the format for both objective and subjective papers.
- Objective Papers: Question papers will be displayed on computer screens and candidates will select answers by clicking buttons. No physical answer sheets are needed.
- Subjective Papers: Question papers will be shown on computer screens, but candidates must write their answers in physical answer booklets provided at the exam centre. This applies to:
- ITO Paper-IV: Computation of Income and Drafting
- ITI Paper-V: Rajbhasha Hindi
- MS Paper-V: Rajbhasha Hindi
All In-charge of Examinations are responsible for making arrangements including seating, answer sheets for subjective papers, and proper invigilation at their respective exam centres.
Eligibility Criteria for ITO/ITI/MS Departmental Exam 2026
Candidates must meet the eligibility criteria laid down in the Departmental Examination Rules, 2026 before applying. Here are the key eligibility-related points from the official notification.
- Eligibility is governed entirely by the Departmental Examination Rules, 2026.
- There is no age limit for appearing in the ITO, ITI, or Ministerial Staff Examinations.
- All candidates, including those in the SC/ST/PwBD category availing a betterment opportunity, are allowed a maximum of 10 attempts.
- For the MS Examination, the DE-2026 will be counted as the first attempt for all appearing candidates.
- Candidates who have already qualified a paper or the full examination are not eligible to re-appear in that paper, except SC/ST/PwBD betterment candidates who may re-appear to improve their scores after having qualified the entire exam.
How to Apply Online for Income Tax Departmental Exam 2026
The application process for the ITO/ITI/MS Departmental Exam 2026 is entirely online. Here is a step-by-step guide to help candidates apply without errors before the deadline.
- Visit the official website: Click Here
- The online application window opens on 01 July 2026 at 10:00 AM.
- Fill in the application form carefully, following the instructions displayed on the form.
- Upload a scanned passport-size photograph and signature in JPG format.
- Submit the application before 21 July 2026 at 8:00 PM (the hard deadline - no forms accepted after this).
- Take a printout of the completed application form.
- Submit the signed printout to the concerned Pr. CCsIT/CCsIT/Pr. CsIT/CsIT (In-charge of Examination) office for verification.
- The In-charge office will verify, certify, and send scanned forms on CDs along with physical printouts to the Directorate.
Important: Candidates who submit the online form but do not submit the physical printout to the In-charge of Examination will not be permitted to appear in the examination.
Additional Application Instructions
- Only one application form per candidate is permitted.
- Previous records will be auto-reflected against the candidate's roll number. Candidates can raise a query if any data is incorrect.
- First-time candidates will be allotted new roll numbers after verification. Partially qualified/betterment MS candidates will also receive new roll numbers.
- A 're-print' facility is available for candidates who need to reprint their submitted form.
- Do not fold, punch, or crumple the application printout before submission.
- For any issue with the uploaded photograph or signature, contact the In-charge of Examination office.
