The Income Tax Department does not conduct its own recruitment for entry-level staff. It is a user department — posts are filled through the Staff Selection Commission, and candidates are allotted to it on the basis of merit and post preference.
Advertisement
For a Class 10 candidate, the route into the Department of Revenue under the Ministry of Finance is the SSC Multi-Tasking (Non-Technical) Staff and Havaldar Examination. This single examination fills Multi-Tasking Staff posts across central government ministries and departments — including the Income Tax Department under the CBDT — and Havaldar posts specifically in the Central Board of Indirect Taxes and Customs (CBIC) and the Central Bureau of Narcotics (CBN).
It is the most accessible central government examination in India. Matriculation is the entire academic requirement. No graduation, no diploma, no typing test, no interview.
Advertisement
This guide covers the eligibility, examination structure, physical standards for Havaldar, compensation, promotion path and application procedure.
Overview
| Point | Detail |
|---|---|
| Conducting Body | Staff Selection Commission (SSC) |
| Posts | Multi-Tasking Staff (Non-Technical), Havaldar (CBIC & CBN) |
| Departments | Central government ministries and departments, including Income Tax (CBDT); Havaldar in CBIC and CBN, Department of Revenue |
| Qualification | Class 10 / Matriculation |
| Age (MTS) | 18 to 25 years; a few MTS posts 18 to 27 |
| Age (Havaldar) | 18 to 27 years |
| Pay Level | Level-1, ₹18,000 – ₹56,900 |
| Selection | CBT (two sessions) · PET/PST for Havaldar only |
| Interview | None |
| Application Fee | ₹100 for General/OBC/EWS; nil for women, SC/ST, PwBD and Ex-Servicemen |
| 2026 Notification | Calendared for 30 June 2026, postponed; expected July 2026 |
| Exam Window | September to November 2026 |
1. The Posts
Multi-Tasking Staff (Non-Technical)
A Group C, non-gazetted, non-ministerial post across ministries, departments and offices of the Government of India, and in various constitutional bodies, statutory bodies and tribunals.
The MTS category comprises posts such as Peon, Daftary, Jamadar, Junior Gestetner Operator, Chowkidar, Safaiwala and Mali. Duties are office-support in nature — handling records and files, assisting in routine office work, and general upkeep.
Allotment to the Income Tax Department is determined by merit and the post preferences indicated in the application. Candidates seeking a Revenue posting should exercise their preferences accordingly.
Havaldar (CBIC & CBN)
A field-duty post under the Department of Revenue, in the Central Board of Indirect Taxes and Customs and the Central Bureau of Narcotics. The work profile combines office and field duties.
Havaldar carries the same Pay Level-1 as MTS, with additional physical duties and a mandatory Physical Efficiency Test and Physical Standard Test.
Two practical advantages of the Havaldar option:
- The age band is wider — 18 to 27 against 18 to 25 for most MTS posts. A candidate aged 26 is outside the main MTS band but within the Havaldar band.
- The competing field is smaller, since PET/PST deters a proportion of applicants.
A Note on Tax Assistant
Candidates frequently search for Income Tax Tax Assistant alongside MTS. The Tax Assistant post is recruited through the SSC Combined Graduate Level (CGL) examination and requires a bachelor’s degree. It is not available on a Class 10 qualification.
It is, however, a realistic destination. Promotion from MTS to Lower Division Clerk (LDC), Upper Division Clerk (UDC) and onward to Section Officer is available through departmental examinations. A candidate entering at MTS and completing graduation during service has both routes open — departmental promotion and a direct CGL attempt.
2. Eligibility
| Criterion | Requirement |
|---|---|
| Qualification | Class 10 / Matriculation passed from a recognised state or central board by the prescribed cut-off date |
| Age (MTS) | 18 to 25 years |
| Age (Havaldar & some MTS posts) | 18 to 27 years |
| SC/ST relaxation | +5 years |
| OBC relaxation | +3 years |
| PwBD relaxation | +10 years |
| Nationality | Citizen of India; citizens of Nepal and Bhutan, Tibetan refugees (pre-1962), and persons of Indian origin migrating from specified countries are eligible under stated conditions |
No higher qualification is required, and none confers an advantage. A graduate and a Class 10 candidate compete on identical terms, because selection rests entirely on the CBT.
On Ex-Servicemen eligibility: ESM candidates are eligible. However, those already employed in a regular Group C or D government post through the ESM quota cannot claim the benefit again, unless they had applied for SSC MTS before joining and submitted a self-declaration. Candidates due to complete service within one year of the application closing date may also apply on submission of valid proof.
Cut-offs are separate by age group, category, and State/UT. Because vacancies exist in both the 18–25 and 18–27 brackets, distinct cut-offs apply to each. This materially affects a candidate’s realistic position and should inform post preference.
3. Examination Structure
The examination is a single Computer Based Test conducted in two sessions on the same day. Both sessions are mandatory.
| Session | Subjects | Questions | Negative Marking |
|---|---|---|---|
| Session I | Numerical and Mathematical Ability, Reasoning Ability and Problem Solving | 40 | None |
| Session II | General Awareness, English Language and Comprehension | 50 | 1 mark per incorrect answer |
There is no Paper II — it was removed from the pattern. There is no typing test and no interview.
The examination is conducted in English, Hindi and multiple regional languages.
The Strategic Consequence
This asymmetry in negative marking should govern examination strategy directly.
Session I carries no penalty for a wrong answer. Every one of the 40 questions should be attempted. Leaving a question blank in Session I forfeits a possible mark at no offsetting risk.
Session II deducts one full mark per wrong answer. Guessing here is actively harmful. Attempt only where reasonably confident.
Final merit is based on CBT scores, with selection determined substantially by Session II performance, post preference and eligibility conditions. Session II is therefore both the more dangerous session and the more decisive one.
Answer Key and Objections
SSC releases a provisional answer key after the examination. Candidates may review their responses and raise objections within the stated window. The final answer key is published thereafter and used for result processing. The objection window is short and is worth monitoring, as it is the only opportunity to contest a disputed answer.
4. Physical Standards — Havaldar Only
PET and PST apply exclusively to Havaldar applicants in CBIC and CBN. Candidates applying only for MTS posts undergo no physical test.
Physical Efficiency Test
| Category | Requirement |
|---|---|
| Male | Walk 1,600 metres in 15 minutes, or cycle 8 km in 30 minutes |
| Female | Walk 1 km in 20 minutes, or cycle 3 km in 25 minutes |
Physical Standard Test
| Standard | Requirement |
|---|---|
| Height (Male) | 157.5 cm |
| Height (Female) | 152 cm |
| Chest (Male only) | 76 cm unexpanded, 81 cm expanded |
The PET is qualifying only. No marks are added to the merit position. However, failure results in immediate elimination, and there is no second attempt within the cycle.
The standards are modest — a 1,600 metre walk in 15 minutes is a comfortable pace for a reasonably fit candidate — but they are absolute. Candidates applying for Havaldar should confirm they meet the height and chest standards before applying, since these cannot be trained for within a cycle.
5. Compensation
Pay Structure
| Component | Detail |
|---|---|
| Pay Level | Level-1, 7th CPC |
| Pay Scale | ₹18,000 – ₹56,900 |
| Basic Pay | ₹18,000 |
| Grade Pay (old structure) | ₹1,800 |
| Dearness Allowance | 58%, revised from 55% with effect from 1 July 2025; revised periodically |
| House Rent Allowance | 30% / 20% / 10% for X / Y / Z class cities |
| Transport Allowance | ₹900 – ₹1,350 |
In-Hand Salary
| Posting | Approximate In-Hand |
|---|---|
| X-class cities (Delhi, Mumbai) | ₹28,000 – ₹30,000 |
| General range | ₹22,000 – ₹28,000 |
After three years of service, the approximate in-hand rises to about ₹38,500 in X-class cities, ₹35,500 in Y-class and ₹31,500 in Z-class.
Basic pay progresses from ₹18,000 to ₹56,900 across a 40-year career through annual increments, before accounting for promotion.
City classification is the single largest variable in take-home pay at Level-1, since HRA ranges from 30% to 10% of basic. The difference between an X-class metro posting and a Z-class town posting is substantial and should be weighed when exercising post preferences — alongside the corresponding difference in cost of living.
Deductions and Benefits
Deductions: NPS, CGHS, CGEGIS, and income tax as applicable.
Benefits: pension under NPS, provident fund, gratuity, leave encashment, medical benefits under CGHS, and leave facilities.
Havaldar posts carry the same salary as MTS, with additional physical duties.
6. Promotion Path
MTS is an entry point, not a terminus.
Multi-Tasking Staff → Lower Division Clerk (LDC) → Upper Division Clerk (UDC) → Section Officer
Progression is through departmental examinations. Each step moves the candidate up the pay matrix.
The recommended approach: enter at MTS on the Class 10 qualification, complete Class 12 and then graduation through open schooling and a distance or open university during service, and pursue both routes in parallel — departmental promotion to LDC and UDC, and a direct SSC CGL attempt for Tax Assistant or Income Tax Inspector. The service continues while the qualifications accumulate.
7. Application Procedure
- Complete One-Time Registration (OTR) on the SSC portal. This is done once and is reusable for every SSC examination. Candidates are advised to complete OTR before the notification is published, as the registration process itself consumes time.
- When the notification is released, log in and open the MTS and Havaldar application.
- Complete the form with personal and educational particulars.
- Select the post — MTS, Havaldar, or both — and indicate post preferences and examination centre.
- Upload the photograph and signature to specification.
- Pay the application fee — ₹100 for General/OBC/EWS; nil for women, SC/ST, PwBD and Ex-Servicemen. Payment by BHIM UPI, net banking, or Visa/MasterCard/Maestro/RuPay debit or credit card.
- Submit and download the confirmation form, retaining it for admit card verification.
The 2026 Schedule
| Stage | Date |
|---|---|
| Notification (calendared) | 30 June 2026 — postponed |
| Notification (expected) | July 2026 |
| Application window | Approximately one month from release; last date indicated as 31 July 2026 in the calendar |
| Examination | September to November 2026 |
Dates follow the SSC Calendar 2026-27 and remain tentative until the detailed notification is published. For reference, the previous cycle carried 7,948 vacancies for MTS and Havaldar, with the CBT conducted 4 to 20 February 2026.
Apply early in the window. Server load in the final 48 hours is a recurring problem, and a failed payment on the last day forfeits the cycle.
8. Documents Checklist
- ☐ Class 10 marksheet and certificate
- ☐ Aadhaar card and identity proof
- ☐ Date of birth proof
- ☐ Caste / category certificate (SC/ST/OBC/EWS), where applicable
- ☐ PwBD certificate, where applicable
- ☐ Ex-Servicemen discharge certificate and self-declaration, where applicable
- ☐ Passport-size photograph and scanned signature
- ☐ OTR registration number and password
- ☐ Printed confirmation form
- ☐ Admit card — entry to the examination centre is not permitted without it
9. Assessment
SSC MTS is the most accessible central government examination available in India. A Class 10 pass is the entire academic requirement, there is no interview, no typing test and no Paper II, and the fee is ₹100 or nil. That accessibility is also its principal difficulty — the examination draws lakhs of candidates for a few thousand posts.
Three factors improve a candidate’s realistic position:
Apply for Havaldar as well as MTS. The age band is wider at 18 to 27, and the PET/PST requirement reduces the competing field. The pay is identical.
Understand the negative marking asymmetry. Attempt all 40 questions in Session I, where there is no penalty. Attempt selectively in Session II, where each error costs a full mark — and where the selection is substantially decided.
Exercise post preferences deliberately. Cut-offs are separate by age group, category and State/UT, and city classification drives take-home pay through HRA.
The realistic value is a Level-1 central government post at ₹22,000 – ₹28,000 in-hand rising to approximately ₹38,500 in X-class cities within three years, with pension, CGHS medical cover, gratuity and a departmental promotion route to LDC, UDC and Section Officer — entered on a Class 10 certificate.
Frequently Asked Questions
Q1. Can a 10th pass candidate join the Income Tax Department? Yes, through the SSC MTS examination. Multi-Tasking Staff posts are filled across central government departments including the Income Tax Department, with allotment based on merit and post preference. The Tax Assistant post requires a bachelor’s degree and is recruited through SSC CGL.
Q2. What is the SSC MTS salary in 2026? Pay Level-1, basic ₹18,000, scale ₹18,000 – ₹56,900. With DA at 58%, HRA at 30/20/10% by city class and TA of ₹900–₹1,350, the in-hand is approximately ₹22,000 – ₹28,000, reaching ₹28,000 – ₹30,000 in X-class cities.
Q3. Is there a physical test for MTS? No. PET and PST apply only to Havaldar applicants in CBIC and CBN. Candidates applying only for MTS posts undergo no physical test.
Q4. What is the Havaldar physical standard? Male: walk 1,600 m in 15 minutes or cycle 8 km in 30 minutes; height 157.5 cm; chest 76 cm unexpanded, 81 cm expanded. Female: walk 1 km in 20 minutes or cycle 3 km in 25 minutes; height 152 cm. The test is qualifying only, but failure eliminates immediately.
Q5. Is there negative marking? Session I — Maths and Reasoning, 40 questions — has no negative marking. Session II — General Awareness and English, 50 questions — deducts 1 mark per incorrect answer.
Q6. What is the age limit? 18 to 25 years for most MTS posts; 18 to 27 years for Havaldar in CBIC and CBN and a few MTS posts. Relaxation: SC/ST +5, OBC +3, PwBD +10.
Q7. Is there an interview? No. There is no interview and no typing test for either post. Final merit is based on the Computer Based Examination.
Q8. Can an MTS become a Tax Assistant? Not directly, as Tax Assistant requires graduation via SSC CGL. However, departmental promotion to LDC, UDC and Section Officer is available through departmental examinations, and a candidate completing graduation during service may also attempt CGL directly.
Disclaimer: This article is for general information only. Vacancy numbers, eligibility criteria, examination pattern, dates, DA rates and physical standards are set by the official SSC notification and are revised periodically. The dates stated follow the SSC Calendar 2026-27 and remain tentative until the detailed notification is published. Candidates must read the official notification on the SSC portal before applying and treat it as the final authority.