All IAS Officers Don’t Get Bungalow.
When an IAS officers is posted as a District Collector or District Magistrate, he/she usually gets a bungalow. They requires a Bungalow because most if them are required to set up an office at their residence as well from where they can work on special days.
Talking about Indian Police: Usually the SP/DIG/IG and Commissioners in Police easily gets a bungalow. This is due to their Field Postings.
On the other hand, when an IAS when officer is posted as secretaries they usually have to live in flats.
Example: Most of the IAS officers, including those who are in the post of the Secretary or Principal Secretary level used to stay in Flats in Chennai. The position is more or less same in many parts of India.
Though some IAS Officers can get a small Bungalow when they attain higher posts ( if Bungalow are available ) but they cannot be compared with the bungalows where a DM lives.