Consumer Welfare Fund: defined Fund credits and Committee controls determine grant release and oversight for consumer welfare. The Consumer Welfare Fund receives specified tax amounts, investment income and prescribed monies, including a defined portion of integrated tax and cess determined on refunds; Fund accounts are auditable by the Comptroller and Auditor General and ordered payments to claimants are to be made from the Fund. A Standing Committee is constituted to recommend utilisation, investment and grant allocations, subject to procedural requirements, Member Secretary inquiry, audit oversight, applicant registration and compliance checks, and powers to recover misutilised grants and require reporting and inspections. Disbursements below a prescribed monetary threshold are not to be granted per the referenced circular guidance.