Directorate of Legal Affairs (DLA) under the Central Board of Indirect Taxes and Customs (CBIC) invites applications for the Indirect Tax Internship Scheme for FY 2025-26. The program is open to law students in their 2nd or 4th year of study and law graduates who completed their LLB in or after 2023. Interns will assist in case study, legal research, drafting petitions, and potentially accompany officers to legal briefings. The internship will last from 1 to 2 months for law students and up to 6 months for law graduates, with the possibility of extension. Law students receive a stipend of Rs. 10,000 per month, while law graduates are offered Rs. 20,000 per month. Applicants must submit proof of eligibility and agree to maintain confidentiality. Interns will receive certificates for successful completion, with at least 90% attendance required. Applications must be sent by email by February 28, 2025, and shortlisted candidates will be notified. The program aims to provide practical exposure to indirect tax matters and legal procedures in India.
DIRECTORATE OF LEGAL AFFAIRS
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
V.K. KRISHNA MENON BHAWAN
9, BHAGWAN DAS ROAD, NEW DELHI-110001
TELEFAX NO : 011-23381825
Email: – dlasmc-cbic@gov.in
NOTICE
Applications for Indirect Tax Internship Scheme for the FY 2025-26 in CBIC
The Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs is entrusted with defending all Indirect Taxes matters (Customs, Central Excise, Service Tax and GST) before the Hon’ble Supreme Court of India. The Directorate hereby invites applications for Indirect Tax Internship for the F.Y 2025-26.
2. Eligibility:
For category of Law Student:
(i) Law students who are pursuing 2nd year of 3-years LLB course/ 4th year of 5-years integrated LLB course.
For category of Law Graduate:
(ii) Law graduates who have completed 3-years LLB course/5-years integrated LLB course for not more than two years i.e. the final exam passed should not be before the year 2023.
Students who have appeared in final year/semester examination on the cutoff date are eligible to apply in the Law graduate category. Such candidates, applying as having appeared in final year/semester examination, will have to show proof of having passed the final year LLB/integrated LLB course at the time of joining.
3. Scope of internship:
- The internship shall take place at
- The interns will be deployed in different sections of legal establishment in DLA/CBIC.
- The period of internship will be communicated in the
- The interns are expected to study case files, assist in legal research, drafting of petitions and extend any other related legal/general assistance to officers/officials.
- The interns may also accompany the departmental officers to the briefing meetings with the advocates, if required.
4. Terms of internship:
Maximum five Law students and five Law graduates (total ten) will be taken at a time for internship. The internship is likely to commence from 01.04.2025 (Tuesday).
(i) Law students shall be taken as interns for one to two months. The period of internship may be increased to the maximum total period of three months by the Principal Commissioner/Commissioner, Directorate of Legal Affairs on mutual The student interns will receive a stipend of Rs. 10,000/- (Ten Thousand Rupees) per month on satisfactory completion of internship.
(ii) Law graduates shall be taken as interns for upto six months. The period of internship may be increased to the maximum total period of one year by the Principal Commissioner/Commissioner, Directorate of Legal Affairs on mutual agreement. The graduate interns will receive a stipend of Rs. 20,000/- (Twenty Thousand Rupees) per month on satisfactory completion of internship.
(iii) Proof of eligibility including passing the examination (i.e. I-card, result sheet/mark sheet/provisional degree ) is to be presented with application. The applicant should fulfill the eligibility criterion as on last date of application.
(iv) If a selected candidate fails to join on the date of joining, he/she will be debarred for financial year 2025-26.
(v) Maximum permissible leave of absence is two days per month which will not be carried forward. Extra leave may be granted in exceptional circumstances. In such cases the period of internship shall be extended to the extent of such
(vi) On satisfactory completion of internship, a Certificate of Internship shall be awarded. For satisfactory completion of internship, inter-alia, 90% attendance is mandatory. This is a full time internship to be attended physically and the interns are not expected to pursue any other course/work during the tenure of internship.
(vii) In case any intern wants to discontinue the internship, minimum fifteen days prior written notice is required to be submitted by letter/e-mail to Directorate of Legal Stipend of such interns will be given for the completed month and not for days. Any intern discontinuing the internship without prior notice, would not be awarded any certificate.
(viii) On discontinuation, Certificate of Internship would be given to only such Law student interns who complete minimum one month and to such Law graduate interns who complete minimum three months period of Interns not completing such minimum period would not be awarded any certificate.
(ix) The interns shall be required to maintain confidentiality of all the documents/reports and/or any other information received by him/her during his/her internship The interns shall not reveal to any person or organization any information relating to the Department, its work and policies. The interns will also be required to furnish an undertaking that they have no conflict of interest in undertaking the internship.
(x) The internship will neither be a job nor assurance of a job in the
5. Eligible & willing candidates may furnish their application strictly in the attached form by email to dlasmc-cbic@gov.in by 28.02.2025 (Friday). The Selection Committee may require applicants to interact through video call, before selecting the candidates. Selected candidates shall be informed by email. No further communication shall be made with the rest of candidates.
This issues with the approval of the competent authority.
signed by
Arvinder Singh Ranga
Dated: 30-01-2025 14:09:40
(Arvinder Singh Ranga
Principal Commissioner)
