Section 4 in The Income-Tax Welfare Fund Rules, 1998
4. Sponsoring of proposals.
-Specified proposals for conferring benefits of the fund to the beneficiaries shall be sponsored by respective Chief Commissioners/Directors General of Income-tax for the field officers on the recommendations of the Advisory Committee constituted at CCs/DGs level. Joint Secretary (Admn.) CBDT shall sponsor the beneficiaries in so far as officers working in CBDT or in any other Ministry/organisation are concerned.Each proposal received from Advisory Committee shall be considered by the governing body for further consideration and sanction.The approval/financial sanction of the governing body shall be conveyed to the CC/ DG.
