Welfare fund purposes: provide welfare services, contingency assistance, medical support and risk cover for officials under rule framework. The Income tax Welfare Fund is for promotion of welfare and recreation of officials, including recreation clubs, scholarships, creches, vocational training, subsidized transport, canteen amenities, and provision, maintenance or hire of holiday homes and departmental guest houses. It also provides contingency financial help for death or injury in the course of official duties (including certain post employment cases), discretionary ex gratia payments for deaths not on duty, medical maintenance beyond standard reimbursement, and high risk insurance for officials engaged in survey and seizure operations, as well as relief for natural calamities and other welfare schemes.