Section 2(a) in The Income-Tax Welfare Fund Rules, 1998
(a)Promotion of staff welfare, recreation and other outdoor activities including a sense of adventure. The staff welfare activities shall include setting up of recreation clubs, libraries, scholarships for children of employees, opening of creches, providing vocational training to spouses of employees, arrangements of subsidised transport facility for the staff, providing more amenities in the departmental canteens, etc.
