<h1>Corporate Affairs Clarifies CSR Eligibility: PM CARES Fund Qualifies, CM Relief Funds Do Not; COVID-19 Efforts Included.</h1> The Ministry of Corporate Affairs has clarified the eligibility of Corporate Social Responsibility (CSR) expenditures related to COVID-19 activities. Contributions to the PM CARES Fund and State Disaster Management Authority qualify as CSR expenses, but donations to Chief Minister's or State Relief Funds do not. CSR funds can be used for COVID-19 activities under certain Schedule VII items, including healthcare and disaster management. Payments of salaries and wages to employees, including during lockdown, do not qualify as CSR expenses. However, ex-gratia payments to temporary workers for COVID-19 efforts may count as CSR expenditure if declared and certified by the company's board and auditor.