Checked 29 September 2026. From Rules IV, VII, VIII and XII of the Departmental Examination Rules 2026 for ITO and ITI. The calculator applies our reading of them; the Directorate's result is what counts.
There is no competitive cut-off in the Income Tax departmental exams: the pass standard is fixed in the rules. Under the Departmental Examination Rules 2026 for Income Tax Officers (ITO) and Income Tax Inspectors (ITI), every paper is judged on its own: 50 out of 100 passes it (45 for SC, ST and PwBD candidates), a paper you pass is exempt in later sittings, and up to five grace marks can close a small gap. Against that sit a quarter-mark deduction for every wrong objective answer, a rounding rule, and a limit of ten chances that counts sittings you were allowed to take even if you stayed at home. This guide sets out each rule with its number, works through examples, and gives you a calculator for your own papers.
Where other pages get this wrong
Negative marking applies in the officer exam as well as the Inspector exam: 1/4 of a mark for each wrong objective answer, in both rule books.
Commonly published instead: Summaries that state the quarter-mark deduction for the Inspector exam only, which reads as if the ITO exam has none.
ITO rules 2026, Rule VI(1)(f), and ITI rules 2026, Rule VI(1)(e). Both replaced the 1/8 deduction of the 2009 rules. The ITO computation-and-drafting paper and the ITI Hindi paper are subjective and have no deduction.
ITO and ITI rules 2026, Rules IV, VI, VII and VIII (official).
The rules, one line each
| Rule | What it says | Where |
|---|---|---|
| Pass | 50% in each paper (45% SC, ST, PwBD). No aggregate condition. No further relaxation | Rule VII(1), ITO and ITI (official) |
| Paper exemption | A paper passed at 50% (45%) is exempt in later exams | Rule VII(2) (official) |
| Negative marking | 1/4 mark per wrong answer in objective papers | ITO Rule VI(1)(f); ITI Rule VI(1)(e) (official) |
| Rounding | A quarter is dropped, a half or three-quarters rounds up: the rules' own example is 39¼ to 39, and 39½ or 39¾ to 40 | ITO Rule VII(4); ITI Rule VII(6) (official) |
| Grace | At most 5 in all. Up to 2 in a paper to earn that paper's exemption. All 5 in one paper when that completes full qualification in the year, if no grace was used earlier. Grace used earlier is deducted from the 5 | Rule VIII (official) |
| Chances | 10, counting chances availed after the 2010 examination under the 2009 rules | Rule IV(1), (2) (official) |
| Absence | Every chance you were permitted to take counts, whether you sat or not. No withdrawal once permitted | Rule IV(3) (official) |
| Three-chance floor | Anyone with fewer than 3 chances left gets at least 3 chances solely for the new IT Applications paper | Rule IV(4) (official) |
| Betterment | SC, ST and PwBD candidates who qualified at the relaxed standard may re-sit to reach the general standard, within the 10 chances | Rule III proviso and Rule V (official) |
| Age | No age limit | Rule IV(5) (official) |
What the quarter-mark deduction does to your net
The 2026 rules state 100 marks per paper but not the number of questions. The 2025 objective papers we read, set under the old rules, had 100 one-mark questions each, except the old ITI Paper-1 with 150; the subjective papers are marked differently. Our calculator assumes 100 one-mark questions; if the Directorate sets a different count, the arithmetic changes. On that assumption, net marks are right answers minus a quarter of wrong answers, and blanks cost nothing. A wrong answer therefore costs 1.25 marks against a right one. A blind guess among four options is still worth +1/16 of a mark on average (our arithmetic: 1/4 × 1 - 3/4 × 0.25 = 0.0625); it would be exactly zero only with five options. More generally, if your chance of being right is p, a guess is worth p - 0.25 × (1 - p), which is positive whenever p is above 0.2.
The worked examples below are our arithmetic, using the rules above.
| Right | Wrong | Blank | Net | After rounding | Result (general) | Result (SC/ST/PwBD) |
|---|---|---|---|---|---|---|
| 62 | 20 | 18 | 62 - 5 = 57 | 57 | Pass | Pass |
| 55 | 22 | 23 | 55 - 5.5 = 49.5 | 50 | Pass: the half rounds up | Pass |
| 54 | 19 | 27 | 54 - 4.75 = 49.25 | 49 | Short by 1: grace can exempt it if you have grace left | Pass |
| 52 | 16 | 32 | 52 - 4 = 48 | 48 | Short by 2: grace can exempt it if 2 remain | Pass |
| 50 | 0 | 50 | 50 | 50 | Pass | Pass |
| 48 | 30 | 22 | 48 - 7.5 = 40.5 | 41 | Short by 9: grace cannot reach it | Short by 4: grace can reach it only if it completes full qualification that year and no grace was used earlier |
Look at rows three and five together: attempting 23 more questions (54 right, 19 wrong) left the candidate with less than answering 50 correctly and leaving the rest. That is our arithmetic on invented figures, not a rule, and it shows what a run of confident wrong answers costs. It does not mean blanks beat guesses on average: a genuine guess on a question you cannot place still has a small positive expectation.
Grace marks, in plain words
Grace is a fixed pot of five marks for your whole run of sittings, not five per sitting. The rules allow it to be used in two ways. First, up to two marks can be added to a single paper to earn that paper's exemption. Second, when grace would make you pass the whole exam that year, all five can go into one paper, provided you have not used grace before. Any grace you used earlier is taken off the five.
The rules do not say, in so many words, whether grace can be split across two failing papers in the year you fully qualify. Our calculator allows it only within the two-per-paper limit, and flags the case, because that is the cautious reading. If you are in that position, ask the In-charge of Examination how the result will be computed.
Marks calculator
ITO and ITI marks, grace and chances calculator
Enter each paper you sat. For an objective paper give right and wrong answers; for the subjective paper give the marks awarded. Mark every other paper either "Already passed or exempt" or "Not yet qualified": the difference decides whether more than 2 grace marks can go into one paper. The calculator assumes 100 one-mark questions per objective paper.
| Paper | Status | Right, or marks | Wrong |
|---|---|---|---|
| Paper I | |||
| Paper II | |||
| Paper III | |||
| Paper IV | |||
| Paper V |
Our reading of Rules IV, VII and VIII of the ITO and ITI rules 2026, with 100 one-mark questions assumed. Not a result.
For readers without JavaScript, the calculator follows these steps.
| Step | What happens | Rule |
|---|---|---|
| 1 Net | Right answers minus a quarter of wrong answers (objective papers); marks as awarded (subjective paper) | VI(1)(e)/(f) |
| 2 Round | A quarter is dropped; a half or three-quarters rounds up | VII(4)/(6) |
| 3 Compare | 50 needed, or 45 for SC, ST, PwBD | VII(1) |
| 4 Grace | Up to 2 per paper for an exemption; up to all 5 in one paper when it completes qualification and none was used earlier; earlier use comes off the 5 | VIII |
| 5 Chances | 10 minus chances counted; if under 3 remain, at least 3 for the IT Applications paper only | IV(1)-(4) |
How chances are counted
The ten chances run from sittings after the 2010 examination under the 2009 rules. The rule's words are "the chances availed by the candidates after the 2010 Examination (as Per Examination Rules-2009) shall be taken into account". The earlier 2009 ITI rules said chances before the 2009 exam were not counted. Whether the 2010 sitting itself counts is not settled by the wording, so check your service record. Rule IV(3) matters more than it looks: a chance counts once you are permitted to sit, whether or not you turn up, and a permission cannot be withdrawn. Once you have been permitted to appear, skipping the exam still costs a chance.
The Ministerial Staff exam works differently: its rules state that chances before 2026 are not counted, so the 2026 sitting was everyone's first attempt there. That reset does not apply to the ITO and ITI exams.
After the paper: keys, representations and recounting
| Stage | What the 2026 rules say | Rule |
|---|---|---|
| Question paper, provisional key and your recorded responses | Hosted on incometaxindia.gov.in | XII(2) (official) |
| Representations against the key | Online window open for 7 days | XII (official) |
| Decision on representations | Expert Committee; its decision is final | XII (official) |
| Revaluation of objective papers | None | XII (official) |
| Recounting of the ITO subjective paper | Within 45 days of the Directorate's upload or 30 days of the In-charge's declaration, whichever is earlier | ITO XII(6) (official) |
| Recounting of the ITI Hindi paper | No clause in the ITI rules (an absence we noted) | ITI XII |
| Date of passing | The date the result is declared | Notification para 1(h), instruction of 22.12.2011 (official) |
For comparison, the 2025 keys (old rules) were published on 16 September 2025 and representations had to go through the cadre controlling authority by 6 pm on 30 September 2025, by e-mail (2025 answer-key page, official, archived). The 2026 rules move that to an online window.
Old rules against new, for the numbers only
| Number | ITI 2009 | ITO 2009 | Both, 2026 |
|---|---|---|---|
| Pass in each paper | 45% (40% SC/ST) | 50% (45%) | 50% (45% SC/ST/PwBD) |
| Aggregate | 45% | 50% | None |
| Negative marking | 1/8 | 1/8 | 1/4 |
| Grace marks | Not compared here | Seven (from a poor scan) | Five |
An old-pattern Inspector candidate should notice that the per-paper bar went up from 45 to 50 while the aggregate test disappeared. A paper you scraped at 46 under the old rules would not pass today; the exemption you earned then still stands.
What are the pass marks in the Income Tax departmental exam?
50 out of 100 in each paper, or 45 for SC, ST and PwBD candidates, with no aggregate condition (Rule VII of the ITO and ITI rules 2026).
Is there a cut-off in the ITO or ITI exam?
No competitive cut-off: every paper is judged against the fixed 50% (45%) standard in Rule VII.
How much is deducted for a wrong answer?
A quarter of a mark per wrong answer in the objective papers, in both the ITO and the ITI exam. Blank answers cost nothing.
Does 49.5 pass?
Yes, on the rounding rule: a half rounds up. The rules' own example is 39½ becoming 40, while 39¼ becomes 39. So 49.5 becomes 50, but 49.25 stays 49.
How many grace marks can I get?
Five in all, across every sitting. Up to two can go into one paper to earn its exemption, or all five into one paper when that completes full qualification and no grace was used before.
How many chances are allowed in the ITO and ITI exams?
Ten, counting chances after the 2010 examination under the 2009 rules. A chance counts once you are permitted to sit, even if you are absent.
What happens if I have fewer than three chances left?
Rule IV(4) gives you at least three chances solely for the new IT Applications paper. The rules' example is a candidate with 8 of 10 used, who gets the 2 left plus 1 more for that paper only.
Can I get my objective paper revalued?
No. The 2026 rules allow representations against the answer key in a 7-day online window, decided by an Expert Committee, but no revaluation.
Can I get the ITO subjective paper recounted?
Yes, within 45 days of the Directorate uploading the result or 30 days of the In-charge declaring it, whichever is earlier.
Is it worth guessing in the ITO or ITI exam?
On average, slightly. On our arithmetic a blind guess among four options is worth +1/16 of a mark with a quarter-mark deduction, and more if you can rule an option out. The deduction mostly punishes confident wrong answers.
How many questions are in each paper?
The 2026 rules state 100 marks per paper but not the number of questions. The 2025 objective papers we read had 100 one-mark questions each, except the old ITI Paper-1 with 150; the subjective papers are not a question count.
Sources
- official — CBDT / DGIT(HRD) — Departmental Examination Rules for Income Tax Officers, 2026
- official — CBDT / DGIT(HRD) — Departmental Examination Rules for Income Tax Inspectors, 2026
- official — CBDT / DGIT(HRD) — Departmental Examination Rules for Ministerial Staff, 2026
- official — DGIT(HRD) — Notification for Departmental Examinations 2026, F.No. DE/Notification/ITO/ITI/MS/2026/ADG/54 dated 05.06.2026 (with Annex-I and Annex-II timetables)
- official — Amended Departmental Examination Rules for Income Tax Inspectors, 2009 (departmental PDF, copy hosted by ClearTax)
- official — Pr.CCIT Gujarat circular 21.07.2023 forwarding the DE-2023 notifications, with the 2009 ITO and ITI rules (scanned)
- official — DGIT(HRD) — Answer keys and question papers, Departmental Examination 2025 for ITI and ITO (archived 6 Oct 2025)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.
