Section 5(1) in Income-tax Welfare Fund Rules, 2007
(1)Specific proposals for conferring benefits of the Fund to the beneficiaries shall be sponsored by respective Chief Commissioners/Directors General of Income-tax for the officials on the recommendations of the Advisory Committee constituted at CCsIT/DGsIT level. joint Secretary (Administration), CBDT shall sponsor the beneficiaries working in CBDT or in any other Ministry/organization, but belonging to the Income-tax department.
