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 programme 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: CLICK HERE
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.