Rule 2 - Purposes of the Fund - Income-tax Welfare Fund Rules, 2007

Purposes of the Fund. 2. The underlying purposes of the Fund shall be as under:- (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. (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. (c) To provide for ex-gratia financial help, at the discretion of the Governing Body, to the family of officials in case of death of the official while in service but not in the course of performance of official duty. (d) Providing different forms of medical maintenance for emergencies and serious distress to officials and members of their families not fully reimbursed under the CGHS reimbursement rules and to provide for high risk insurance cover to officials involved in Survey and Search Seizure operations. (e) Construction/hiring/leasing/furnishing/maintenance of holiday homes in places of tourist/pilgrimage interest and departmental guest houses for the use of officials. (f) Any other scheme or measure intended for the promotion of welfare and improving performance of the officials. (g) Any other purpose for the welfare of officials, including removal of difficulties caused by natural calamities like floods, earthquakes, drought, etc.