The Central Government in March 2020 already clarified that spending of CSR Funds for Covid-19 is an eligible CSR Activity.
On 5th May 2021, it further clarified via circular no. 09/2021, that spending of CSR funds for ‘creating health infrastructure for Covid Care’, ‘establishment of medical oxygen generation & Storage Plants’, ‘manufacturing and supplying of oxygen concentrators, ventilators, cylinders and other medical equipment for countering Covid-19’ or similar such activities are eligible CSR Activities.
Below is the official circular released:
