The document outlines guidelines for an internship program in the Indian Department of Revenue. It aims to enable interaction between the department and young scholars on aspects related to the proposed Goods and Services Tax (GST). The 6-month internship neither guarantees nor leads to jobs in the department. Eligible candidates include graduates or postgraduates from top institutions studying economics, finance, management or law. Interns will receive a stipend and work with senior officials, presenting a report on their work. The program seeks to benefit both the department and interns through fresh ideas and exposure to national tax reform.