Date : 30th July 2021
Ma’am/sir(s),
The Ministry vide General Circular No. 10/2020 dated 23.3.2020 clarified that spending of CSR funds for COVID-19
is an eligible CSR activity. In Continuation to the said circular, it is further clarified that spending of CSR funds for COVID-19 vaccination for persons other than the employees and their families, is an eligible CSR activity under item
no.(i) of Schedule VII of the Companies Act, 2013 relating to promotion of health care including preventive heath care and item no. (xii) relating to disaster management.
2. The companies may undertake the aforesaid activity subject to fulfillment of Companies (CSR Policy) Rules, 2014
and the circulars related to CSR issued by this Ministry from time to time.
3. This issue with the approval of competent authority.
Yours Faithfully
(Shobhit srivastava)
Deputy Director(CSR Cell)
Copy to:
- E Governence for uploading on MCA website.
- Guard File
For full detail click the link below :
https://www.dropbox.com/s/wknlyv4ips790ba/General%20circular%2013%202021%20pdf_.pdf?dl=0