It was clarified that on CSR funds for COVID-19 is an eligible CSR activity it is further clarified that spending CSR funds for carrying out awareness campaign/programme or public outreach campaign on COVID-19 vaccination programme is an eligible CSR activity under item no (i),(ii) and (xii) of Schedule VII of Companies Act 2013 relating to promotion of health care, including preventive health care and sanitizing , promoting education and disaster management respectively.
The company may undertake the aforesaid activities subject to fulfillment of Companies (CSR Policy) Rules 2014 and the circulars related to CSR issued by the ministry from time to time.