They are chosen from the Indian Revenue Service and typically serve the government for a period of 30 years. ^{[citation needed]} After cadre restructuring, a new designation is created. The Principal Chief Commissioner of Income Tax and senior-most Chief Commissioners of Income Tax are promoted into this grade and have additional responsibilities as per personnel and budgetary targets are concerned. ^{[citation needed]} Their equivalent rank at the Union Secretariat is that of a Special Secretary. ^{[citation needed]}

Chief Commissioners are in charge of operations of the department within a region, ^{[citation needed]} which is usually overlapping with the territory of a state. ^{[citation needed]} Depending on the region, their numbers vary from 16 (in Maharashtra) to 3 (in Karnataka). ^{[citation needed]} Chief Commissioners are allotted budgetary targets for collection by the Central Board of Direct Taxes and the targets are divided among the Commissioners of Income Tax and are constantly monitored.^{[citation needed]}

There are other Chief Commissioners who are not cadre controlling and are placed above the rank of Union Additional Secretary in the HAG plus scale. ^{[citation needed]} The junior-most Chief Commissioners are now of the rank of Union Additional Secretary. ^{[citation needed]} Thus, the Chief Commissioners of Income Tax draw three different pay scales based on their seniority.

• Indian Revenue Service
• Departmental Directory