{"id":227465,"date":"2020-03-23T16:30:45","date_gmt":"2020-03-23T11:00:45","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=227465"},"modified":"2020-04-01T19:51:54","modified_gmt":"2020-04-01T14:21:54","slug":"mca-notifies-spending-of-csr-funds-for-covid-19-is-eligible-csr-activity","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/23\/mca-notifies-spending-of-csr-funds-for-covid-19-is-eligible-csr-activity\/","title":{"rendered":"MCA notifies — Spending of CSR funds for COVID-19 is eligible CSR activity"},"content":{"rendered":"

Keeping in view of the spread of Novel Coronavirus (COVID-19) in India, its declaration as pandemic by the World Health Organisation (WHO) and, decision of Government of India to treat this as a notified disaster, it is hereby clarified that spending of CSR funds for COVID-19 is eligible CSR activity<\/span><\/strong>.<\/p>\n

2. Funds may be spent for various activities related to COVID-19 under item nos. (i) and (xii) of Schedule VII relating to promotion of health care, including preventive health care and sanitation, and, disaster management<\/strong><\/span>.<\/p>\n

Further, as per General Circular No. 21\/2014 dated 18.06.2014, items in Schedule VII are broad based and may be interpreted liberally for this purpose.<\/p>\n

\n

Ministry of Corporate Affairs<\/strong><\/p>\n

[Circular dt. 23-03-2020]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Keeping in view of the spread of Novel Coronavirus (COVID-19) in India, its declaration as pandemic by the World Health Organisation (WHO) <\/p>\n","protected":false},"author":8808,"featured_media":209748,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[40012,39924,40157],"class_list":["post-227465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-corona-virus","tag-covid-19","tag-csr-activity"],"yoast_head":"\nMCA notifies -- Spending of CSR funds for COVID-19 is eligible CSR activity | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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several references\/ representations from various stakeholders seeking clarifications on eligibility of CSR expenditure related to COVID-19 activities. In this regard, a set of Frequently Asked Questions (FAQs) along with clarifications are provided below for better understanding of the stakeholders. S. No.\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243477,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/06\/companies-corporate-social-responsibility-policy-amendment-rules-2021\/","url_meta":{"origin":227465,"position":1},"title":"Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021","author":"Bhumika Indulia","date":"February 6, 2021","format":false,"excerpt":"On January 22, 2021, the Government of India brought into effect the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021. The Rules amended the exiting Companies (Corporate Social Responsibility Policy) Rules, 2014. Corporate Social Responsibility (Rule 2) The Amendment modifies the definition of Corporate Social Responsibility (CSR) in order to\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/companies-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/companies-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/companies-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/companies-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/companies-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":261064,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/04\/interplay-between-csr-and-gst\/","url_meta":{"origin":227465,"position":2},"title":"Interplay between CSR and GST","author":"Editor","date":"February 4, 2022","format":false,"excerpt":"by Yash Vardhan Garu* and Akansha Bohra**","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR-GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR-GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR-GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR-GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR-GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":261286,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/07\/corporate-social-responsibility-v-corporate-environment-responsibility\/","url_meta":{"origin":227465,"position":3},"title":"Corporate Social Responsibility v. Corporate Environment Responsibility: Duplication of Efforts for Same Objective","author":"Editor","date":"February 7, 2022","format":false,"excerpt":"by Venancio D\u2019Costa*, Astha Ojha** and Samarth Sansar***","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR_CER.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR_CER.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR_CER.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR_CER.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CSR_CER.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":240576,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/12\/liability-of-non-executive-directors-of-a-company-in-light-of-covid-19-pandemic-an-analysis-from-an-indian-law-perspective\/","url_meta":{"origin":227465,"position":4},"title":"Liability of Non-Executive Directors of a Company in light of COVID-19 Pandemic: An Analysis from an Indian law Perspective\u00a0","author":"Bhumika Indulia","date":"December 12, 2020","format":false,"excerpt":"by Aseem Sahni*","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/12\/AdobeStock_269944306-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/12\/AdobeStock_269944306-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/12\/AdobeStock_269944306-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/12\/AdobeStock_269944306-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/12\/AdobeStock_269944306-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":230121,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/05\/27\/centre-amends-schedule-vii-of-companies-act-to-include-pm-cares-fund-as-a-corporate-social-responsibility\/","url_meta":{"origin":227465,"position":5},"title":"Centre amends Schedule VII of Companies Act to include “PM CARES Fund” as a Corporate Social Responsibility","author":"Bhumika Indulia","date":"May 27, 2020","format":false,"excerpt":"Centre makes amendment to Schedule VII of Companies Act, 2013 to include \"PM CARES Fund\" as a Corporate Social responsibility. Thus, any contribution made to the PM-CARES Fund shall qualify as CSR expenditure. 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