The MCA vide General Circular No. 13/2021 dated July 30, 2021 clarified that spending of CSR fund for COVID-19 vaccination for persons other than employees and their families is an eligible CSR activity.
This Ministry vide General Circular No. 10/2020 dated March 23, 2020 clarified that spending of CSR funds for COVID-19 is an eligible CSR activity. In continuation to the said circular, 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.
The companies may undertake the aforesaid activity subject to fulfillment of Companies (CSR Policy) Rules, 2014 and the circulars related to CSR issued by this Ministry from time to time.
The General Circular can be accessed at: https://www.mca.gov.in/bin/dms/getdocument?mds=LYGLgEX5HiF2cj%252FEWlnVfA%253D%253D&type=open