Funds used by companies for Covid-19 vaccination awareness program on is an eligible CSR activity.

  • Ministry of Corporate Affairs ("MCA"), on 13th January 2021 by notification, clarified that funds used by companies for carrying out awareness programs/ campaigns or public outreach campaigns is an eligible Corporate Social Responsibility ("CSR") activity under Companies Act, 2013.
  • Activities relating to CSR governed under Section 135 read with Schedule VII of the Companies Act, 2013. Under the same schedule item no. 1, 2 and 12 deals with promotion of health care, including preventive health care and sanitisation; under which these Covid-19 vaccination promotion activities also included as eligible CSR activities.

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