SC: Cheque Dishonour Complaint Can't be Quashed Pre-Trial if Sec 138 NI Act Conditions Met  ||  SC: Personal Hearing Not Required Before Banks Declare Account ‘Fraud’  ||  Supreme Court Faults UCO Bank For Attempt to Stall Employee’s VRS Through Show Cause Notice  ||  SC: PwD Post in Unreserved Category Can be Filled by SC/ST/OBC Candidates With Disabilities  ||  Delhi HC: FSSAI Has No Authority to Regulate Animal Feed  ||  Gauhati HC: Adult Son Pursuing Studies is Not Entitled to Maintenance under Section 125 CrPC  ||  Cal HC Upholds Divorce, Rules False Cases by Wife And 17-Year Separation Constitute Mental Cruelty  ||  Supreme Court: Calling Someone ‘Bastard’ In Heated Exchange Isn’t Obscenity under IPC Section 294  ||  Supreme Court: Even a Single Tainted Public Work Award Violates Article 14  ||  Supreme Court Upholds Lease Cancellation, Denies Relief for Failure to Develop Allotted Land    

Clarification on spending of CSR funds for setting up makeshift hospitals and temporary COVID Care facilities- (Ministry of Corporate Affairs) (22 Apr 2021)

MANU/DCAF/0040/2021

Commercial

In continuation to this Ministry's General Circular No. 10/2020 dated 23.03.2020 wherein it was clarified that spending of CSR funds for COVID-19 is an eligible CSR activity, it is further clarified that spending of CSR funds for 'setting up makeshift hospitals and temporary COVID Care facilities' is an eligible CSR activity under item nos. (i) and (xii) of Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care, and, disaster management respectively.

2. The companies may undertake the aforesaid activities in consultation with State Governments subject to fulfillment of Companies (CSR Policy) Rules, 2014 and the circulars related to CSR issued by this Ministry from time to time.

3. This issues with the approval of competent authority.

Tags : CLARIFICATION   SPENDING   CSR FUNDS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved