Ministry of Corporate Affairs vide General Circular 01/2021 dated 13th January 2021, has clarified that spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination program shall be Considered and qualify for CSR and is eligible 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
- Promoting Education
- Disaster Management
Subject to Fulfillment of Companies (CSR Policy) Rules, 2014 and Respective amendments/circulars issued from time to time.
Link of the Circular: http://www.mca.gov.in/Ministry/pdf/CSR2021_13012021.pdf
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