Clarification on CSR contribution to PM CARES Fund
General Circular No. 25 /2020
F.No. 13/ 18/ 2019-CSR
Government of India
Ministry of Corporate Affairs
5th Floor, “A” Wing, Shastri Bhawan
Dr . Rajendra Prasad Road, New Delhi-110001
25th June, 2020
To,
All  Stakeholders
Subject : Clarification on CSR contribution to PM CARES Fund -reg.
Ma’am /Sir,
In view of the amendment in Schedule VII of the Companies Act, 2013 vide gazette notification no. G.S.R. 313(E) dated 26th May, 2020, deemed to have come into force on 28th  March  2020,  the  Office  Memorandum  No. CSR- 05/1/2020-CSR_MCA dated 28.03.2020 is redundant and hence stands superseded.
2. This issues with the approval of competent authority.
Yours faithfully,
(Shobhit Srivastava)
Deputy Director
Copy to:
- E-governance for uploading on website 2. Guard file
Download Circular Click Here >>
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
- TDS can’t be denied for non deposit of tax deducted by the deductor – High Court




