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    <title>Important Relaxations in Compliances by MCA Amid COVID Pandemic</title>
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    <description>Spending CSR funds on COVID health infrastructure and equipment is eligible CSR activity; specified company and LLP filing forms due in April-May 2021 are exempted from additional fees until end of July 2021 with temporary relaxations for certain charge filings; board meeting gap extended to 180 days for the first two quarters of fiscal 2021-22; excess contributions to the national COVID relief fund made on 31 March 2020 may be set off against the following year&#039;s CSR obligation subject to non duplication with prior unspent CSR, CFO and statutory auditor certification, and disclosure in CSR and Board reports.</description>
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