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Centrally Sponsored Scheme of Pre-matric Scholarship to Other Backward Classes (OBC) for Studies in India 2026

The Central Board of Indirect Taxes and Customs (CBIC) offers an internship for law students and graduates Read More... to gain practical experience in indirect tax laws. Read less

Details

Are you a law student or a recent law graduate looking to gain hands-on experience in the field of indirect taxes? The Central Board of Indirect Taxes and Customs (CBIC) has an exciting opportunity for you!

What Is This Scheme?

The Indirect Tax Internship Scheme by CBIC is designed to provide practical exposure to 10 law students and 10 law graduates annually. Interns will be involved in studying case files, assisting with legal research, drafting petitions, and supporting officers and counsels with legal and general tasks. They might also attend briefing meetings with departmental officers.

Who Can Benefit From This Scheme?

This internship is ideal for:

  • Law students currently pursuing their 3-year LLB or 5-year integrated LLB courses.
  • Law graduates who have completed their LLB within the last two years.
  • Students who have taken their final year or semester exams by the application deadline.

Preference will be given to candidates from well-known institutions.

Why This Scheme Is Important

This program offers a unique chance to understand the workings of indirect tax laws and litigation from within a key government body. It's a valuable stepping stone for careers in tax law and public service.

Objective

The Central Board of Indirect Taxes and Customs (CBIC) offers an internship for law students and graduates to gain practical experience in indirect tax laws.

Benefits

Scholarship
  • Hostellers: Class 3rd to 10th: ₹ 500/- per month for 10 months.
  • Day Scholars: Class 1st to 10th: ₹ 100/- per month for 10 months.
  • Ad-Hoc Grant
  • An ad-hoc grant of ₹ 500/- per student per annum to all students i.e. hostlers as well as day scholars will also be given.
  • The scholarship amount will be payable from the date of joining to the date of leaving the school, excluding the period of vacation, which will be about 10 months in a year except in the cases where the students enter late or leave early in the midst of academic year.

    Sources and references

    Eligibility Criteria

    1. Must be pursuing a 3-year LLB or a 5-year integrated LLB course.
    2. Must be a law graduate who completed their LLB no more than two years ago.
    3. Must have appeared for their final year/semester examinations on the specified cutoff date.

    Note: Candidates who appeared for their final exams will need to show proof of passing their LLB course when they join.

    How To Apply

    The internship is conducted physically in Delhi. Interns will be posted in different legal sections within CBIC. This is a full-time commitment, and participants cannot pursue other courses or jobs during the internship.

    Important Note: Completing this internship does not guarantee a job with the department.

    Internship Duration

    • For Law Students: The initial period is two months, extendable up to a total of three months by the Principal Commissioner, Directorate of Legal Affairs, if both parties agree.
    • For Law Graduates: The internship lasts for six months, extendable up to a total of twelve months by the Principal Commissioner, Directorate of Legal Affairs, based on mutual consent.

    Leave Policy

    • Interns can take a maximum of 2 days leave per month.
    • Additional leave may be granted in exceptional cases, which could extend the internship period.

    Attendance Requirement

    • A minimum of 90% attendance is mandatory for successful completion.

    Documents Required

    • Recent passport-sized photograph.
    • Aadhaar Card.
    • Proof of Address (for correspondence).
    • Proof of Educational Qualification (e.g., marksheet, provisional degree, or result sheet).

    FAQ’s

    What is the full form of CBIC?

    CBIC stands for the Central Board of Indirect Taxes and Customs.

    Can I pursue other studies or work while doing this internship?

    No, this is a full-time, in-office internship. You are not allowed to engage in any other course or work during the internship tenure.

    What are the main responsibilities of an intern under this scheme?

    Interns are expected to help with studying case files, legal research, drafting petitions, briefing counsels, and providing general assistance to officers. You might also attend briefing meetings.

    What is the maximum number of students and graduates accepted for this internship?

    CBIC selects up to 10 law students and 10 law graduates for the internship at any given time.

    Does this internship lead to a job in the CBIC?

    No, this internship is purely for gaining experience and does not guarantee any future job prospects or employment with the Department.

    How many days of leave can an intern avail per month?

    Interns are allowed a maximum of 2 days of leave each month. If you take more leave, the internship duration might be extended accordingly.

    What is the duration of the internship for law graduates, and can it be extended?

    The internship for law graduates is for six months. It can be extended up to a total of twelve months, subject to mutual agreement with the Principal Commissioner, Directorate of Legal Affairs.

    What proof of qualification is needed for students who are awaiting their final results?

    Students who have taken their final year/semester exams by the cutoff date need to provide proof of having successfully completed their LLB course when they report for the internship.

    Is the internship conducted online or in person?

    This internship requires physical attendance and is conducted full-time in Delhi.

    Who has the authority to extend the internship period?

    The Principal Commissioner, Directorate of Legal Affairs, has the authority to extend the internship duration on mutual agreement.

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