The Indirect Tax Internship Scheme is an initiative by the Central Board of Indirect Taxes and Customs (CBIC) to engage law students and law graduates in legal research and case analysis. This internship provides hands-on experience in tax law, case studies, and legal drafting under the supervision of CBIC officers and legal professionals.
Location
- The internship will be conducted physically in Delhi.
- Interns will be deployed in different sections of the legal establishment in CBIC.
- This is a full-time internship, and interns are not allowed to pursue any other course or work during the tenure.
Duties & Responsibilities
- Studying case files and analyzing legal aspects.
- Assisting in legal research and drafting petitions.
- Briefing counsels and supporting officers in legal documentation.
- Accompanying departmental officers to briefing meetings if required.
Number of Internship Slots Available
- 10 Law Students
- 10 Law Graduates
Internship Duration
| Category | Initial Duration | Maximum Extension | Total Maximum Period |
|---|---|---|---|
| Law Students | 2 months | 1 month | 3 months |
| Law Graduates | 6 months | 6 months | 12 months |
- Extension of internship duration is subject to mutual agreement and approval by the Principal Commissioner, Directorate of Legal Affairs.
Attendance & Leave Policy
- 90% attendance is mandatory for satisfactory completion.
- Maximum 2 days leave per month is permitted.
- Extra leave may be granted in exceptional circumstances, with an extension in internship duration accordingly.
Benefits
Stipend
- Law Students: ₹5,000 per month.
- Law Graduates: ₹15,000 per month.
Certificate of Internship
- Awarded upon successful completion of internship.
- Minimum completion requirement:
- Law students: At least one month.
- Law graduates: At least three months.
- Interns not completing the minimum period will not receive a certificate.
Eligibility Criteria
- Law students pursuing a 3-year LLB / 5-year integrated LLB course.
- Law graduates who have completed a 3-year LLB / 5-year integrated LLB course within the last two years.
- Students who have appeared for their final year/semester examination are also eligible.
Reservation & Preference
- Preference will be given to students/graduates from reputed institutions.
Exclusions
- Selected candidates who fail to join on the assigned date may be debarred for six months.
- Interns cannot undertake another internship or job during the tenure.
Application Process
Online Application
- Download the application form from the CBIC website.
- Fill out the application form and self-attest the required documents.
- Send the completed application via email to [email protected].
Documents Required
- Passport-sized photograph.
- Aadhaar card.
- Proof of address (for correspondence).
- Proof of educational qualification (result sheet, mark sheet, provisional degree, etc.).
- Final-year students must provide proof of passing the LLB course at the time of joining.
Frequently Asked Questions (FAQs)
- Q: How many law students and graduates are selected every year?
A total of 20 interns are selected annually, with 10 law students and 10 law graduates. - Q: What are the daily responsibilities of the interns?
Interns will be involved in case study analysis, legal research, drafting petitions, and briefing counsels. - Q: Where will the interns be deployed?
Interns will work in different sections of the CBIC legal establishment in Delhi. - Q: What does CBIC stand for?
CBIC stands for Central Board of Indirect Taxes and Customs. - Q: Can interns take up any other job or internship during this internship?
No, this is a full-time internship, and interns are not allowed to pursue any other course/work during the tenure. - Q: Is this internship virtual or in-office?
The internship is physically conducted in Delhi. - Q: Does this internship offer a permanent job opportunity with CBIC?
No, this is purely an internship opportunity, and it does not guarantee employment. - Q: What is the duration of the internship for law students? Can it be extended?
Law students can intern for two months, extendable to three months based on performance and mutual agreement. - Q: Who can approve an extension of the internship?
The Principal Commissioner, Directorate of Legal Affairs, CBIC is authorized to approve extensions. - Q: How many leaves can an intern take in a month?
Interns can take up to 2 days of leave per month, with additional leave granted only in exceptional cases.