Section 2(a) in Income-tax Welfare Fund Rules, 2007
(a)Promotion of welfare, recreation and other outdoor activities for the officials, including a sense of adventure. The welfare activities shall include setting up of recreation clubs, libraries, scholarships for children of officials, opening of creches, providing vocational training to spouses of officials, arrangements of subsidized transport facility for the officials, providing more amenities in the departmental canteens, etc.
