MCA has clarified that spending CSR funds for carrying out awareness campaigns/ programmes or public outreach campaigns on COVID-19 vaccination programme is an eligible CSR activity under item no. (i), (ii) and (xii) of Schedule VII of Companies Act 2013.
The said Circular can be accessed through the following link: MCA_Circular 01_13.01.2021_Clarification on spending of CSR funds on COVID-19 vaccination programme