Income-tax Welfare
fund Rules, 2007
(Notification No. 217/2007, dated 8-8-2007)
In supercession of the Income-tax Welfare Fund Rules [published in the
Gazette of India under the Notification of the Government of India, Ministry of
Finance (Department of Revenue), vide S.O. 627(E), dated the 24th July,
1998] made to govern the administration of Income-tax Welfare Fund which was
established for the benefit of the officers and staff of the Income-tax
Department, the following rules are hereby made to govern the running and
maintenance of said Fund, namely:-
(1) These rules may be called the
Income-tax Welfare Fund Rules, 2007.
(2) The benefits of the Income-tax
Welfare Fund (hereinafter called the "Fund") shall extend to all
officers and staff (hereinafter collectively called 'officials') of the
Income-tax Department wherever working.
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.
(1) The
corpus of the fund shall be Rs. 100 crores (Rupees One hundred crores) which
shall be contributed by the Government.
(2) Accretions
to the Welfare Fund shall be made from contributions as under:-
(i) 10% of the excess of
amount received after auction over consideration paid by the Government on sale
of properties acquired by the Government under Chapter XX-C of the Income-tax
Act (pre-emptive purchase of property) or under any other provision of similar
nature that may be introduced under the Income-tax Act;
(ii) 10% of the reward
sanctioned to the officers and staff of the Income-tax Department under any
established reward scheme;
(iii) any other mode as may
be prescribed.
The corpus fund shall be placed in an interest-bearing account. The
interest accruing on the corpus fund, and the accretions as per para 3, shall
be used for meeting the expenditure for any of the purposes listed in
4. Administration of the Fund:-
(1) The Fund shall
be centrally administered by a Governing Body consisting of:-
|
(a) |
Chairman, CBDT |
-Convener |
|
(b) |
Member (Revenue) |
-Member |
|
(c) |
Member (Personnel) |
-Member |
|
(d) |
Financial Adviser/his nominee |
-Member |
|
(e) |
CIT(C&S), CBDT |
-Member |
|
(f) |
Director (Headquarters), CBDT |
-Member Secretary |
(2) There shall be
an Executive Committee headed by the DIT (DOMS), CBDT and including an officer
of the rank of Commissioner of Income-tax from each of the zones viz., North,
South, East, West and Mumbai, as nominated by the Governing Body, and also
including a representative each of the Indian Revenue Service Association, the
Income-tax Gazetted Officers Association and the Income Tax Employees
Federation.
(3) The DIT (DOMS)
shall also be the convener of the Executive Committee, which shall meet once
every three months.
(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 ssrecommendations 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.
(2) Each proposal
received from the CCsIT/DGsIT/Joint Secretary (Administration),
CBDT/beneficiary shall be considered by the Executive Committee for making
appropriate recommendation to the Governing Body.
6. Sanctions and disbursements:-
(1) The
approval and financial sanction of the Governing Body shall be conveyed to the
CCsIT/DGsIT.
(2) The
decision of the Governing Body in this matter will be final.
(3) DIT(DOMS),
CBDT will disburse the funds as approved by the Governing Body.
7.
Accounting Procedure:-
The Chief
Controller of Accounts, CBDT shall separately issue detailed instructions
regarding the accounting procedure in respect of receipts to and expenditure
from the Fund
8.
Records:-
All sanctions and
vouchers in respect of this Fund shall be kept in a separate general file to be
maintained by the DIT(DOMS)
9.
Audit:-
The accounts will
be subjected to statutory audit once in a year by the C&AG.
Any amendment/insertion to these Rules shall be made only after the prior
approval of the Central Board of Direct Taxes.