A quick search threw up two references: the original units, as defined by the [Indian] Army Act, 1950, and a current reference from the 11th GRR:
[Indian] ARMY Act 1950
BOYS SPORTS COMPANY - 11 GRRC
The Boys Sports Coy scheme was started in 1992 as a joint venture between the Army and Sports Authority of India, with the aim of selecting and grooming potential talent in selected sports discipline so that 100% boys represent services and at least 50% boys reach National level, 25% boys are able to represent the country at International level and 2-3% boys reach Olympics level.
On completion of class 10th, the boys will be recruited in the Army.
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