Which Exam Do You Appear In?
✅ Who qualifies as a "New Candidate"?
- Directly recruited Office Superintendents (for confirmation in service)
- Tax Assistants (TA) (for promotion)
- MTS, Notice Server (NS), and LDC who have qualified Data Entry Skill Test (for promotion)
- Stenographer Grade I & II (to become eligible to appear in the ITI Exam)
- Anyone who has not yet attempted the MS exam under old rules OR attempted but not qualified any paper
📋 Papers to Appear In
- All 5 papers of the New Pattern (DE Rules 2026) are mandatory
- Paper I — IT Law & Taxpayer Services (with books)
- Paper II — Income Tax Computation (with books)
- Paper III — Office Procedure (with books)
- Paper IV — IT Applications & Operations (without books) ★ New paper
- Paper V — Rajbhasha Hindi (without books, subjective)
- No choice — old pattern (DE Rules 1998) is fully discontinued from 2026
📌 Key Rules — MS-Specific
- Maximum 10 chances to qualify the examination
- Chances prior to 2026 Examination are NOT counted — the counter starts fresh from 2026 (unlike ITI/ITO which count from 2010)
- No age bar for appearing
- Pass marks: 50% in each paper (45% for SC/ST/PwBD)
- Once you pass a paper, exempt from re-appearing in that paper
- Hindi paper (Paper V) can be passed independently at any time
ℹ️ Important MS-specific rule: Unlike ITI and ITO exams where chances are counted from 2010, for MS exam the 10-chance count starts fresh from 2026. Previous attempts under DE Rules 1998 do not count towards the ceiling.
⚠️ Who is a "Partially Qualified" Candidate?
- Someone who attempted the exam under DE Rules 1998 (old pattern) and has already passed some but not all papers
- Specifically: 3 or fewer papers still unqualified under old pattern (excluding Rajbhasha Hindi)
- You are NOT required to re-appear in already-qualified papers from 1998 rules
- Old pattern was entirely subjective / descriptive — note that new matching papers are all objective MCQs
📋 What Papers to Appear In?
- Appear only in the unqualified papers — matched to new pattern equivalents (see table below)
- You must also qualify Paper IV (IT Applications & Operations) — newly introduced with no old equivalent, compulsory for all
- Hindi paper (Paper V) can be cleared separately at any time
| Unqualified Paper (Old Pattern 1998 — Subjective) | Matching Paper to Appear In (New Pattern 2026 — Objective) | Type |
|---|---|---|
| Paper 3 — Office Procedure (Income-Tax) (Without Books) | Paper I — Income Tax Law and Taxpayer Services (With Books) | Objective |
| Paper 4 — Practical Test (With Books) | Paper II — Income Tax Computation (With Books) | Objective |
| Paper 2 — Office Procedure (FRs, SRs, GFRs etc.) (With Books) | Paper III — Office Procedure (With Books) | Objective |
| Paper 1 — Précis & Drafting | Paper IV — IT Applications & Operations (Without Books) | Objective |
| Hindi Test | Paper V — Rajbhasha Hindi (Without Books) | Subjective |
| No equivalent in old pattern | Paper IV — IT Applications & Operations — compulsory for ALL partially qualified candidates regardless of what was qualified under 1998 rules | Objective |
⚠️ Critical note on Paper mapping: Old Paper 1 (Précis & Drafting) now maps to Paper IV (IT Applications & Operations) — these are entirely different subjects. Old Paper 3 (IT Office Procedure) now maps to Paper I which covers IT Act 2025 and Taxpayer Services — significantly broader. Also, all old subjective papers now have objective MCQ equivalents. Prepare accordingly.
🔵 Who Can Avail Betterment Chance?
- SC/ST/PwBD candidates who have already fully qualified the examination — but under relaxed standards (at 45% instead of 50%)
- They can re-appear to improve their marks to general standard (50%+)
- Candidates who have NOT fully qualified are NOT eligible for betterment
- Candidates who already qualified a paper at general standard (50%+) under 1998 rules are exempt from betterment for that paper
📋 Papers for Betterment
- If qualified under Old Pattern 1998 with relaxed standard: appear in the matching paper(s) as per the matching table above
- If qualified under New Pattern 2026 with relaxed standard: appear in the specific paper(s) of the new pattern
- Subject to overall ceiling of 10 total chances
- Must pass at 50% (general standard under DE Rules 2026)
❌ What Betterment Candidates Cannot Do
- Cannot appear in papers already qualified at general standard (50%+)
- Cannot exceed the overall 10-chance limit
- Betterment is only for SC/ST/PwBD — general candidates have no betterment provision
- Cannot avail betterment without having fully qualified the entire examination first
ℹ️ MS-specific betterment note: Unlike ITI/ITO where the 10-chance count starts from 2010, the MS exam counter starts from 2026. So even if an SC/ST/PwBD candidate had many attempts under 1998 rules, the betterment ceiling is counted only from 2026 onwards.
Paper-wise Detailed Syllabus — DE Rules 2026
Paper I — Income Tax Law & Taxpayer Services
2026 Updated100 Marks▼
100 MCQs. 1/4 mark deducted for every incorrect answer. Bare Acts & Rules permitted in the exam hall. Covers IT Act 1961/2025, procedures, appeals, and taxpayer services.
What changed in Paper I?
❌ Old — Paper 3: IT Office Procedure (1998)
- Subjective / descriptive paper
- IT Act 1961 only (no IT Act 2025)
- IT records, notices, tax collection, search & seizure
- Without books — closed book
- No Taxpayer Services module
- No digital grievance systems (CPGRAM, e-Nivaran)
✅ New — Paper I: IT Law & Taxpayer Services (2026)
- Fully objective MCQ format
- IT Act 2025 added alongside IT Act 1961
- With books — Bare Acts & Rules allowed
- New: Taxpayer Services — TRACES, 26AS, e-PAN, Prefilled ITR, ASK, SEVOTTAM
- New: Grievance Redressal — CPGRAM, E-nivaran
- 1/4 negative marking
Section 1 — Income Tax Act & Rules
1
Income Tax Act, 1961 / Income Tax Act, 2025 IT Act 2025 Added — as amended from time to time, along with relevant Rules and practical application. Special emphasis on:
- Basis of Charge — Ch II (IT Act 2025) / Ch II (IT Act 1961)
- Incomes not forming part of Total Income — Ch III / Ch III
- Computation of Total Income — Ch IV / Ch IV
- Income of Other Person included in Total Income — Ch V / Ch V
- Aggregation of Income — Ch VI / Ch VI
- Set Off or Carry Forward and Set Off of Losses — Ch VII / Ch VI
- Deductions in Computing Total Income — Ch VIII / Ch VIA
- Rebates and Relief — Ch IX / Ch VIII
- Determination of Tax in Special Cases — Ch XIII / Ch XII
- Return of Income — Ch XV / Ch XIV
2
Income Tax Procedures, Appeals & Compliance Management
- Monetary limit and time limit for filing of appeals; condonation of delay in filing of return
- Maintenance of Income Tax records, filing and period of retention
- Monthly and quarterly reports
- Central Action Plan
3
Taxpayer Services & Digital Service Delivery New
- Taxpayers Charter and service delivery standards
- Practical Applications: Personalized Communication, Digital Platforms
- Proactive Service Delivery — TRACES, 26AS, e-PAN, Prefilled ITR, ASK, SEVOTTAM
- Grievance Redressal Systems — CPGRAM, E-nivaran
—
IT Office Procedures (records, notices, search & seizure, refunds, audit) Removed from this paper in 2026 — previously entire Paper 3 in old 1998 pattern; now replaced by Taxpayer Services and the IT Act chapter focus
Paper II — Income Tax Computation
2026 Updated100 Marks▼
100 MCQs assessing accuracy of tax calculations across all heads of income, depreciation and interest. Bare Acts & Rules allowed. 1/4 negative marking.
What changed in Paper II?
❌ Old — Paper 4: Practical Test (1998)
- Subjective / descriptive computation problems
- IT Act 1961 only (no IT Act 2025)
- With books (Ready Reckoner / IT Manual allowed)
- No explicit OGE / rectification order computation
- No separate SLM vs WDV depreciation focus
✅ New — Paper II: IT Computation (2026)
- Fully objective MCQ — structured computation MCQs
- IT Act 2025 added alongside IT Act 1961
- Bare Acts & Rules only (Ready Reckoner not allowed)
- Explicit: demand/refund on OGE, rectification, penalty orders
- SLM and WDV depreciation explicitly in syllabus
- 1/4 negative marking
Topics Covered
1
Computation of Income under Various Heads IT Act 2025 Added — total income and tax payable as per Income Tax Act 2025 / Income Tax Act 1961
2
Computation of Set-off and Carry Forward of Losses
3
Calculation of Exemptions and Deductions
4
Calculation of Advance Tax, TDS and Self-Assessment Tax
5
Computation of Tax for Individual, Firm & LLP and Companies
6
Calculation of Interests as per Income Tax Act 2025 / Income Tax Act 1961
7
Computation of Depreciation — Straight Line Method (SLM) and Written Down Value Method (WDV)
8
Computation of Demand and Refund New — consequent to passing of assessment order, penalty order, reassessment order, rectification order & Order Giving Effect (OGE)
9
Rates of Tax applicable to various classes of assessees
Paper III — Office Procedure
Majorly Updated100 Marks▼
100 MCQs. Books allowed — FR, SR, GFR, CCS Rules etc. provided. Now fully objective. New additions include POSH Act 2013, RPwD Act 2016, GeM Procurement, CCS Pension Rules 2021, DFPR 2024, GFR 2017. 1/4 negative marking.
What changed in Paper III?
❌ Old — Paper 2: Office Procedure FR/SR (1998)
- Subjective / descriptive paper
- FRSR Part I–IV (1963 ed.), GFR old edition, DFPR 1958
- CCS (R.O.P.) Rules 1960, CCS Conduct Rules 1964
- No POSH Act, no RPwD Act 2016
- No GeM / contract management
- No CCS Pension Rules 2021
- No Manual of Office Procedure
✅ New — Paper III: Office Procedure (2026)
- Fully objective MCQ format
- CCS Pension Rules 2021 (new)
- Delegation of Financial Power Rules 2024 (updated)
- General Financial Rules 2017 (updated from 1963 ed.)
- Manual of Office Procedure Vol I, II, III (new)
- POSH Act 2013 (new)
- RPwD Act 2016 (new)
- GeM Procurement & Contract Management (new)
- 1/4 negative marking
Fundamental Rules & Supplementary Rules
1
Fundamental Rules
- Definitions
- General conditions and service
- Pay
- Leave including LTC & HTC
- Joining Time
2
Supplementary Rules
- Medical Certificate of Fitness on first entry into Government Service
- Travelling Allowances
- Records of service
- Amount of joining time admissible
- Revised Leave Rules
CCS Rules & Financial Rules
3
CCS (CCA) Rules, 1965
4
CCS Conduct Rules, 1964
5
CCS Leave Rules, 1972
6
CCS Pension Rules, 2021 New
7
Delegation of Financial Power Rules, 2024 Updated Edition
8
General Financial Rules, 2017 Updated from 1963 edition
9
Manual of Office Procedure (Vol I, II, and III) New
New Statutory Acts
10
POSH Act — Protection of Women from Sexual Harassment Act, 2013 New
11
Rights of Persons with Disabilities (RPwD) Act, 2016 New
12
Handling Public Procurement via GeM and Contract Management New
—
CCS (R.O.P.) Rules 1960, DFPR 1958 (old edition), GFR 1963 edition Superseded — replaced by updated 2024/2017 editions
Paper IV — IT Applications & Operations
Brand New Paper100 Marks▼
Completely new paper with no equivalent in old 1998 Rules. Tests functional capability for IT applications and operations in the Income Tax Department. 100 MCQs, without books, 1/4 negative marking.
What changed? (Old Paper 1 → Brand New Paper IV)
❌ Old — Paper 1: Précis & Drafting (1998)
- Précis writing & drafting letters — subjective paper
- Letter formats: AO to Assessee, Higher to Lower, Lower to Higher authority
- Notices u/s 131, 142(1), 143(2), 226(3)
- Reopening u/s 147/148; circulars; NeAC notices
- No IT applications, no ITBA, no digital systems tested
✅ New — Paper IV: IT Applications & Operations (2026)
- Fully objective MCQ — no writing or drafting
- ITBA portal: ITR processing, Faceless Appeal, Recovery, Audit, Penalty, OGE, TDS, PAN/TAN, e-Nivaran
- HRMS in ITBA: user roles, access control, HR rules
- Insight Application: data handling, e-verification, third-party reporting
- ITD Information Security Policy 2020
- MIS-Report generation across all modules
- Without books — memory-based
1. ITBA Application Modules Entirely New in 2026
a
Brief Introduction to ITBA Portal
b
ITR Processing
c
Rectification
d
Recovery
e
Audit
f
Faceless Appeal, Appeal Register and CSR
g
Order Giving Effect (OGE)
h
Penalty
i
e-Nivaran
j
PAN and TAN Operations — View/Update NRI Status, Event Marking, Initiate Deletion/Eduplication/Restoration, Transfer/Create Transfer Order, Bulk Transfer
k
TDS
l
Common Functions
m
MIS-Report Generation across all modules
n
Email & Video Conferencing (VC)
2. HRMS in ITBA
a
Role of HRMS in ITBA
b
User Roles and Access Levels
c
Role-based Access Control
d
Compliance & HR Rules
3. Insight Application Module
a
Introduction to Insight Portal
b
Data Handling in Insight Application
c
Process Flow of Insight Portal
d
E-verification
e
Third Party Reporting
4. Information Security
1
ITD Information Security Policy 2020
Paper V — Rajbhasha Hindi
Subjective100 Marks▼
The only subjective paper. No books allowed. Exempt for candidates who passed Hindi in matriculation or equivalent, or passed the "Pragya" exam of Central Hindi Teaching Institute / Hindi Teaching Scheme (subject to verification). Pass marks: 50% (45% for SC/ST/PwBD).
What changed in the Hindi Paper?
❌ Old — Hindi Test (1998)
- Simple Hindi test — subjective
- No structured part-wise breakdown
- Pass marks: 45%
- Exemption: matriculation Hindi only
✅ New — Paper V: Rajbhasha Hindi (2026)
- 5 structured parts — A to E (20 marks each)
- Part A: Hindi → English translation (20 marks)
- Part B: English → Hindi translation (20 marks)
- Part C: Reading Comprehension — official passages (20 marks)
- Part D: Official terminology & correct usage (20 marks)
- Part E: Brief Official Writing in Hindi (20 marks)
- Pragya exam now also qualifies for exemption (new)
Part A — Short Translation: Hindi to English 20 Marks
A
Translation of short and simple passages or sentences from Hindi to English
Part B — Short Translation: English to Hindi 20 Marks
B
Translation of short and simple passages or sentences from English to Hindi
Part C — Simple Reading Comprehension 20 Marks
C
Comprehension-based questions on short official passages — office order, notice, letter and memorandum
Part D — General Official and Departmental Hindi 20 Marks
D
General questions on commonly used official terminology, choosing the appropriate English meaning of a Hindi word, Hindi equivalent of an English word, and identifying correct usage in official and departmental sentences
Part E — Brief Official Writing 20 Marks
E
Assessment of candidate's ability to write short official formats in simple Hindi
📌 Exemption: Candidates who qualified Hindi in Matriculation or higher are exempt. Those who passed "Pragya" exam of Central Hindi Teaching Institute or Hindi Teaching Scheme are also exempt, subject to verification and certification by the In-Charge of Examination. Entry of passing is made in service record.