Clarification on Spending of CSR Funds for COVID-19

Keeping in view of the spread of novel Corona Virus (COVID-19) in India, its declaration as pandemic by the World Health Organization (WHO) and decision of Government of India to treat this as notified disaster, it is hereby clarified that spending of CSR funds on COVID-19 is eligible CSR activity.

Funds may be spent for various activities related to COVID-19 under item nos. (i) and (xii) of Schedule VII relating to promotion of health care, including preventive health care and sanitation and disaster management. Further, as per General Circular No. 21/2014 dated 18.06.2014, items in Schedule VII are broad based and may be interpreted liberally for this purpose.

The activities broadly covered under item nos. (i) and (xii) of Schedule VII are:

1. Eradicating hunger, poverty and malnutrition, and sanitation.
2. Disaster management, including relief, rehabilitation and reconstruction activities.

Source:- General Circular no. 10/2020, Ministry of Corporate Affairs, Government of India