Section 8 in The Income-Tax Welfare Fund Rules, 1998
8. Audit of fund.
-The documents relating to Personal Deposit Account mentioned by the Personal Deposit Acooont holder shall be subject to the Internal Audit of the Chief Controller of Accounts, CBBT at the Headquarters level, and by the Pay and Accounts Officer of the respective CC/DG level.The accounts will also be subjected to statutory audit once in an year by uie C & AG.
