Also Read | Digital bank account sparks off a disruptionSuch spending will be considered under the Companies Act provisions allowing CSR expenditure towards promotion of healthcare including preventive healthcare and sanitation, promoting education and disaster management, the communication said.However, these activities have to be undertaken as per the Companies (CSR policy) Rules of 2014 and related orders, the ministry said.
These rules do not recognize activities that benefit only employees and their family members as CSR activities. This prevents businesses from using their CSR funds for vaccination of employees and family.