Expenses on carrying out awareness campaigns/programmes or public outreach campaigns on COVID-19 Vaccination is eligible CSR activity
General Circular No. 01/2021
E-file no. CSR-10/9/2020-CSR-MCA
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ Wing, Shastri Bhawan,
Dr. R. P. Marg, New Delhi- 110 001
Date: 13th January 2021
All Regional Directors,
All Registrar of Companies,
Subject:- Clarification on spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination programme -reg.
In continuation to this Ministry’s 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 carrying out awareness campaigns/programmes or public outreach campaigns on COVID-19 Vaccination programme is an eligible CSR activity under item no. (i), (ii) and (xii) of Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care and sanitization, promoting education, and, disaster management respectively.
2. The companies may undertake the aforesaid activities 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 issues with the approval of competent authority.
Deputy Director (CSR Cell)
1. E Governance for uploading om MCA website
2. Guard File
Download MCA Circular Click Here >>
- GSTR-4 late fee payable for FY 2021-22 waived for the period from 01.05.2022 till 30.06.2022
- No revision u/s 263 simply because AO in order did not make elaborate discussion – ITAT
- Investigation on deposit of tax during the course of GST search, inspection or investigation
- CIT to make enquiries himself to allege assessment order as erroneous and prejudicial
- ITAT admits additional evidences as assessee died and legal heirs could not collect it in time