AI SummaryCBIC Indirect Tax Internship Scheme is running under the Directorate of Legal Affairs (DLA), Central Board of Indirect Taxes and Customs, Ministry of Finance. Law students and fresh law graduates can join this paid internship at the DLA office in New Delhi and get a monthly stipend of ₹10,000 for students and ₹20,000 for graduates. Only 5 law students and 5 law graduates, so total 10 interns, are taken at a time in one cycle.
Interns get to work on real indirect tax cases pending before the Supreme Court of India. Duties cover case study, legal research, drafting of petitions, and helping officers during briefing meetings with senior counsels. On finishing the internship with 90% attendance, a Certificate of Internship is given by the department.
CBIC Indirect Tax Internship Scheme 2026
Directorate of Legal Affairs looks after all indirect tax cases before the Supreme Court. This covers Customs, Central Excise, Service Tax and GST matters. Every financial year, DLA invites applications from law students and fresh law graduates for a short paid internship at its office in New Delhi. Applications are called through a notice on the CBIC website and accepted by email only.
This internship is a good way to get real courtroom-level exposure to indirect tax law and Supreme Court practice. A Selection Committee picks the candidates, and shortlisted people may be called for a video interview before the final list is made. Interns can be posted in any section of the legal establishment within DLA in Delhi.
Highlights of CBIC Indirect Tax Internship Scheme
| Detail | Information |
|---|---|
| Scheme Name | Indirect Tax Internship Scheme |
| Run By | Directorate of Legal Affairs, CBIC, Ministry of Finance |
| Who Can Apply | Law students (2nd year of 3-year LLB / 4th year of 5-year LLB) and fresh law graduates (LLB passed in the last 2 years) |
| Number of Seats | 5 law students + 5 law graduates (total 10) |
| Stipend | ₹10,000 per month for students, ₹20,000 per month for graduates |
| Duration | 1 to 2 months for students (extendable to 3 months), up to 6 months for graduates (extendable to 12 months) |
| Location | DLA office, V.K. Krishna Menon Bhawan, 9, Bhagwan Das Road, New Delhi-110001 |
| Application Mode | Email at dlasmc-cbic@gov.in |
| Official Website | dlacbic.gov.in |
How to Apply for CBIC Indirect Tax Internship
Application is fully form-based, but the filled form is sent by email. You have to download the prescribed application form from the CBIC website, fill it up, self-attest it, and email a scanned copy to the DLA office. Follow these steps:
STEP 1 - Go to the Directorate of Legal Affairs website at dlacbic.gov.in and look for the latest notice titled "Applications for Indirect Tax Internship Scheme" for the current financial year.
STEP 2 - Download the prescribed application form given at the end of the notice. It is a simple PDF with fields for personal details, educational details, and internship preference.
STEP 3 - Fill in your name, father's name, address, date of birth, current course details, LLB passing year (if graduate), and any other information asked in the form.
STEP 4 - Take a print, sign it, and self-attest photocopies of your ID proof, address proof, mark sheets and degree certificate. Scan the filled form along with all documents.
STEP 5 - Send the scanned application to dlasmc-cbic@gov.in before the last date given in the notice. Keep the subject line as "Application for Indirect Tax Internship Scheme".
Only shortlisted applicants get an email reply. No reply is sent to the rest. Selection Committee may ask you to appear for a video call before the final list is made.
Eligibility for CBIC Internship
Two categories of candidates can apply. First is law students, and second is fresh law graduates. Eligibility rules are given below:
- Law students in the 2nd year of the 3-year LLB course or in the 4th year of the 5-year integrated LLB course can apply as students.
- Law graduates who have finished the 3-year LLB or 5-year integrated LLB in the last two years, meaning the final exam should not be passed before 2023, can apply in the graduate category.
- Candidates who have appeared in the final year or final semester exam on the cutoff date can also apply in the graduate category, but they must show proof of passing the LLB at the time of joining.
Applicants must meet the eligibility rule on the last date of application. Preference is given to students and graduates from reputed law institutions.
Documents Required
You need to attach self-attested copies of the following documents with your application form:
- Passport-size photograph
- Aadhaar Card or any other government photo ID
- Proof of correspondence address
- Proof of educational qualification, meaning latest mark sheet, provisional degree certificate, or final degree certificate
- College identity card, if you are applying as a law student
If you applied while your final semester exam result was awaited, you must show proof of passing your LLB at the time of joining. Without this, the offer can be cancelled.
Stipend, Duration and Leave Rules
Stipend is paid monthly after satisfactory completion of the month's internship. Rate is ₹10,000 per month for law students and ₹20,000 per month for law graduates. Payment is made once the department confirms your conduct and attendance for that month.
Law students are taken for 1 to 2 months, which can be extended up to 3 months in total by the Principal Commissioner or Commissioner of DLA on mutual agreement. Law graduates are taken for up to 6 months, which can be extended up to 12 months in total under the same rule.
Maximum leave allowed is 2 days per month. Unused leave does not get carried forward to the next month. Extra leave can be given in special cases, but the internship period is then extended by the same number of days.
Certificate Rules
On completing the internship, a Certificate of Internship is awarded by DLA. For this certificate, at least 90% attendance is a must. It is a full-time physical internship, so interns cannot pursue any other course or job during the tenure.
If any intern wants to leave before the end date, a written notice of at least 15 days has to be given to DLA by letter or email. Stipend for such interns is paid for full completed months only, not for partial days. Interns who leave without prior notice do not get any certificate.
Law students who leave before completing 1 month, and law graduates who leave before completing 3 months, are not given any certificate. Also, if a selected candidate does not join on the joining date without a valid reason, the department can debar the person from applying again for that full financial year.
Confidentiality and Job Note
Interns handle sensitive case files, so they have to sign an undertaking to keep all documents and information confidential. Nothing about the department, its work, or its policies can be shared with any outside person or organisation. Interns also have to declare no conflict of interest.
This internship is only for learning. It is not a job and does not give any promise of a job with the department later.
Contact Details
For any doubt about the notice, prescribed form, or eligibility, you can reach the Directorate of Legal Affairs at:
Directorate of Legal Affairs
Central Board of Indirect Taxes & Customs
V.K. Krishna Menon Bhawan
9, Bhagwan Das Road, New Delhi - 110001
Telefax: 011-23381825
Email: dlasmc-cbic@gov.in
Website: dlacbic.gov.in
Related Scheme
Freshers looking for more paid internship options can also check the Prime Minister Internship Scheme which offers 12-month paid internships in top companies across India.
FAQ's
How many interns are picked in one cycle?
5 law students and 5 law graduates, so total 10 interns, are taken at a time in one cycle by DLA, CBIC.
What is the stipend for law students and law graduates?
Law students get ₹10,000 per month and law graduates get ₹20,000 per month on satisfactory completion of the month.
Where is the internship done?
Internship is done at the DLA office at V.K. Krishna Menon Bhawan, 9, Bhagwan Das Road, New Delhi. All interns must work from this office physically.
Can I do this internship along with my college classes or another job?
No. It is a full-time physical internship, so interns cannot attend any other course or job during the internship period.
Does this internship lead to a permanent job in CBIC?
No. This scheme is only for learning and practical exposure. It does not offer or promise any permanent job in the department later.
What happens if I do not join after selection?
If a selected candidate does not join on the joining date without a valid reason, DLA can debar the person from applying again for that full financial year.