Spending on setting up makeshift hospitals and temporary COVID care facilities eligible CSR spending

The MCA vide General Circular No. 05/2021 dated April 22, 2021 issued clarification on spending of CSR funds for setting up makeshift hospitals and temporary COVID Care facilities.

In continuation to this Ministry’s General Circular No. 10/2020 dated 23.03.2020 wherein it was clarified that spending of CSR funds for COVID-19 is an eligible CSR activity, it is further clarified that spending of CSR funds for ‘setting up makeshift hospitals and temporary COVID Care facilities ‘ is an eligible CSR activity under item nos. (i) and (xii) of Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care, and, disaster management respectively.

The companies may undertake the aforesaid activities in consultation with State Governments subject to fulfillment of Companies (CSR Policy) Rules, 2014 and the circulars related to CSR issued by this Ministry from time to time.

GeneralCircularNo5_22042021_CSR.pdf

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