Expenses on awareness campaigns/programmes on COVID-19 Vaccination is eligible CSR activity

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

To
The DGCoA,
All Regional Directors,
All Registrar of Companies,
All Stakeholders.

Subject:- Clarification on spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination programme -reg.

Ma’am/Sir(s),

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.

Yours faithfully,

(Shobhit Srivastava)
Deputy Director (CSR Cell)
Tel:  011-23070216

Copy to:
1. E Governance for uploading om MCA website
2. Guard File

Download MCA Circular Click Here >>

• RBI specifies ‘Related Party’ with respect to banks
• Advisory on Filing Opt-In Declaration for Specified Premises, 2025
• FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026
• Refusing to condone delay can result in a meritorious matter thrown out at threshold
• Prior period income cannot be considered as income of the current year