Section 2 in The Income-Tax Welfare Fund Rules, 1998
2. Purposes of the fund.
- The underlying purposes of the Fund shall be as under:-(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.(b)To provide for financial help during contingencies like death resulting from accident or from injury suffered or from a natural cause during and while the member is actually engaged in performing official duties. The benefits under the scheme shall continue to be available even after the member has ceased to be so employed, if death/injury can be attributed directly or indirectly to an event which occurred where the employee was engaged in search, survey or any other official duty.(c)Providing different forms of medical maintenance for emergencies and serious distress to staff and members of their families, not normally governed under the medical reimbursement rules and to provide for high risk insurance cover to operational staff.(d)Construction/hiring/leasing of holiday homes in places of tourist/ pilgrimage interest and departmental guest houses in Metropolitan cities for the use of departmental staff.(e)Advancement of supplemental loans to officers/staff of the department for construction/hiring/leasing of residential complexes which could be leased for the use of departmental staff so long as they are in service.(f)Any other scheme or measure intended for the promotions of staff welfare and improving performance of the officers.(g)Any other purpose for the welfare of the Income-tax Employees including removal of difficulties caused by natural calamities like floods, earthquakes, drought, etc.
