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.

• MCA further clarified that this clarification is in continuation of General Circular, dated March 30, 2020. To read MCA Notifcation dated January 13, 2021, please click here.

• Important Note: This write-up is mere expression of views of Author; before actual implementation consultation with advisors is highly recommended. Author of this Article shall not be responsible directly or indirectly or in any other manner for any damage that may cause to any party while implementation. Reproduction of this write-up in full or part (including hosting on any app/website) is permissible with the prior written consent of author only. All rights reserved.