vaccination drives for a wider group to fulfill their CSR obligations. This stipulation is an extension to an earlier circular which mandated that spending funds for Covid-19 is an eligible CSR activity, the ministry said. "...
it is further clarified that spending of CSR funds for Covid-19 vaccination for persons other than the employees and their families, is an eligible CSR activity under item no. (i) of Schedule VII of the Companies Act, 2013 relating to the promotion of health care including preventive health care and item no. (xii) relating to disaster management," Corporate Affairs Ministry said in its circular. "The companies may undertake the aforesaid activity subject to fulfillment of Companies (CSR Policy) Rules, 2014 and the