Expenses on carrying out awareness campaigns/programmes or public outreach campaigns on COVID-19 Vaccination is eligible CSR activity
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.
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
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…