Spending for COVID-19 an eligible CSR spend

Amid the widely spread coronavirus contamination and in line with the government’s measures to contain the outbreak, the Ministry of Corporate Affairs ("MCA") in a circular dated March 23, 2020 has hereby clarified that spending of CSR funds in activities to mitigate COVID-19 will be considered as an eligible CSR activity.
Companies can now make expenses on activities related to promotion of health care, including preventive health care and sanitation, and disaster management with respect to mitigation of COVID-19.