MCA vide General Circular No. 10/2020 dated 23rd March 2020 is hereby clarified that spending of CSR funds for COVID-19 is eligible CSR Activity.
Funds may be spent on various activities related to COVID-19 under item nos. (i) and (xii) of Schedule VII relating to the promotion of health care, including preventive health care and sanitation, and, disaster management.
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