Understanding IRS Assistant Commissioner Housing: Type IV Quarters and Eligibility

The Internal Revenue Service (IRS)occupants, particularly those at higher levels such as Assistant Commissioner, do not typically live in government-provided quarters such as Type IV quarters. These quarters are mainly reserved for positions that require relocation or necessitate government-funded housing.

Traditionally, government servants and employees are well-versed with the different types of quarters available for officers recruited through the Union Public Service Commission (UPSC) and other central government recruitment exams. Type IV quarters, for example, are typically 2BHK flats or houses with living floor space ranging from 1,200 sq.ft to 1,400 sq.ft, varying by location. An Assistant Commissioner in the Central Controls and Enforcement (CCE) division (renamed as CCE Th ) [CIT] is eligible for Type IV accommodation. It's crucial to note that 'eligible' does not always translate to immediate availability。

Historical Context of Type IV Quarters

Despite being eligible, in some metropolitan cities, the demand often outstrips supply, leading these employees to temporarily settle in Type III quarters for around a decade from 2005. Type III quarters are much more modest, typically 1BHK flats with or without an open balcony and varying from 800 to 1,000 sq.ft. Many IRS employees, especially those with dependent parents, prefer private residential options using their HRA (House Rent Allowance).

Recent Improvements and Personal Accounts

More recently, the situation has improved, and during my tenure in Bengaluru, I experienced staying in a Type IV-Special category. The scenario in smaller cities differs, as I have stayed in a Duplex type bungalow with an addition of a regular license fee for quarters.

Residential Entitlement Based on Grade Pay

Residential entitlement for all Central Services officers, including IRS CCE officers, is tied to their grade pay. Here is a detailed breakdown of the type of accommodations based on the grade pay:

Grade Pay (GP) Type of Residences Rs. 1300 – 1650 III (Unknown) Rs. 1800 – 2800 IV Rs. 4200 – 4800 III Rs. 5400 – 6600 IV (including IV-Special) Rs. 6600 – 7600 V-A D-II (including V-A D-I) Rs. 8700 – 8900 V-B D-I (including V-B D-II) Rs. 10000 VI-A C-II Rs. 67000 – 74999 VI-B C-I Rs. 80000 and above VII, VIII

Since Assistant Commissioner-grade IRS officers start with a Grade Pay of Rs. 5,400, they are eligible for Type IV accommodation, contingent on availability.

Conclusion and Further Clarity

If you need any further clarification, feel free to reach out. Understanding the housing arrangements of IRS officers can provide valuable insights into the broader scope of government service conditions and benefits.

References: Internal Revenue Service (IRS) Official Guidelines, Union Public Service Commission (UPSC) Recruitment Exams, Personal Experiences of Central Service Officers