MCA's clarification on COVID-19 related Corporate Social Responsibility (CSR)

NovoJuris , Team
Posted on Sun, 12 April 2020

Ministry of Corporate Affairs vide its General Circular No.15/2020 has clarified on the payments which will be admissible as Corporate Social Responsibility ("CSR") during the COVID-19 pandemic. The said circular has brought clarity on the contributions which will be/ will not be considered as CSR expenditure.

  1. Contribution to PM Cares fund shall be considered to be CSR expenditure.
  2. Chief Minister's relief fund or State relief fund shall not be admissible as CSR expenditure.
  3. Contribution made to State Disaster Management Authority to combat COVID-19 shall qualify as CSR expenditure.
  4. Payment of Salary/Wages to employees/temporary labours during lock -down period shall not be considered to be CSR expenditure.
  5. Any expenditure incurred by Company relating to preventive health care, sanitation and disaster management during COVID-19 pandemic, can be treated as CSR expenditure.

Copy of said circular can be obtained at

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