COVID-19 related Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR)

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.... Responsibility (CSR) The Ministry has been receiving several references/ representations from various stakeholders seeking clarifications on eligibility of CSR expenditure related to COVID-19 activities. In this regard, a set of FAQs along with clarifications are provided below for better understanding of the stakeholders: S. No. Frequently Asked Questions (FAQs) Reply 1. Whethe....

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....bution made to State Disaster Management Authority to combat COVID-19 shall qualify as CSR expenditure under item no (xii) of Schedule VII of the 2013 and clarified vide general circular No. 10/2020 dated 23rd March, 2020. 4. Whether spending of CSR funds for COVID-19 related activities shall qualify as CSR expenditure? Ministry vide general circular No. 10/2020 dated 23rd March, 2020 has....

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....arly, payment of salary/ wages to employees and workers even during the lockdown period is a moral obligation of the employers, as they have no alternative source of employment or livelihood during this period. Thus, payment of salary/ wages to employees and workers during the lockdown period (including imposition of other social distancing requirements) shall not qualify as admissible CSR expendi....