The Ministry of Corporate Affairs has issued General Circular No. 01/2021 dated 13.01.2021. It has been clarified that spending of CSR funds for carrying out awareness campaigns / programmes or public outreach campaigns on Covid-19 vaccination programme is an eligible CSR activity under item no. (i), (ii) and (xii) of Schedule VII of Companies Act 2013.
Companies may undertake aforesaid activities subject to fulfillment of Companies (CSR Policy) Rules 2014 and the circulars related to CSR issued by the MCA from time to time.
The full text of the Circular is reproduced below Click Here.