MCA vide Circular No. 09/2021 dated 05th May, 2021 has clarified that spending of CSR funds for ‘creating health infrastructure for COVID care’, ‘establishment of medical oxygen generation and storage plants’, ‘manufacturing and supply of Oxygen concentrators, ventilators, cylinders and other medical equipment for countering COVID-19’ or similar such activities are eligible CSR activities under Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care and disaster management.
http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo9_05052021.pdf