Section 3(2) in Income-tax Welfare Fund Rules, 2007
(2)Accretions to the Welfare Fund shall be made from contributions as under:-(i)10% of the excess of amount received after auction over consideration paid by the Government on sale of properties acquired by the Government under Chapter XX-C of the Income-tax Act (pre-emptive purchase of property) or under any other provision of similar nature that may be introduced under the Income-tax Act.(ii)10% of the reward sanctioned to the officers and staff of the Income-tax Department under any established reward scheme.(iii)any other mode as may be prescribed.
