Section 2(b) in Income-tax Welfare Fund Rules, 2007
(b)To provide for financial help during contingencies like death resulting from accident or from injury suffered or from a natural cause during and while the official is actually engaged in performing official duties. The benefits under the scheme shall continue to be available even after the official has ceased to be so employed, if death/injury can be attributed directly or indirectly to an event which occurred where the official was engaged in search, survey or any other official duty.
