Ministry of Corporate Affairs (MCA)
MCA Notification –
Clarification pertaining to spending on CSR funds for
Keeping in view of the spread of Novel Corona Virus (Covid-19) in India and decision of Government of India to treat this as a
notified disaster, the Ministry of Corporate Affairs vide notification dated 23
March 2020 has clarified that spending of CSR
funds by the company for COVID-19 would be treated as an eligible CSR activity u/s 135 of Companies Act 2013 read with the
Rules made thereunder.
The funds may be spent for activities under Item No. (i) & (xii) under Schedule VII to the Companies Act 2013 which is as
(i) dealing with promoting health care including preventive health care’’ and sanitation including contribution to the Swach
Bharat Kosh set-up by the Central Government for the promotion of sanitation and
(xii) relating to disaster management, including relief, rehabilitation and reconstruction activities
Further, as per MCA General Circular dated 18.06.2014
the items enumerated under Schedule VII may be interpreted liberally.