The Ministry of Corporate Affairs (MCA) on January 13, 2021 has issued a circular for the clarification on the spending of CSR funds for awareness and public outreach on COVID-19 vaccination programme. It has been clarified by the Ministry that the spending on the COVID-19 awareness programmes shall be covered under the CSR activities under the Companies Act, 2013.
The activities for the COVID-19 programme shall be covered under the Companies (CSR Policy) Rules, 2014 and other such circulars.
[Circular No. 01/2021]