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Corporate Laws Central Ministry of Corporate Affairs Companies Act, 2013

Clarification on spending of CSR funds for COVID-19 Vaccination

30-Jul-2021 | General Circular No. 13/2021

MCA in continuation to General Circular No.10/ 2020 dated 23.03.2020 wherein it was clarified that spending of CSR funds for COVID-19 is an eligible CSR activity, it is further clarified that spending of CSR funds for COVID-19 Vaccination for persons OTHER THAN the employees and their families, is also an eligible CSR activity under item no.(i) of Schedule VII of the Companies Act, 2013 relating to promotion of health care and item no. (xii) relating to disaster management.

The companies may undertake the aforesaid activities subject to fulfillment of Companies (CSR Policy) Rules, 2014 and the circulars related to CSR, issued by the ministry from time to time.

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