The emergence of global crisis due to the novel coronavirus has
led many corporate minds to ponder and step-in playing their part
to be socially responsible to meet the need of the hour. In India,
to encourage corporates towards fulfilling their social
responsibility during the pandemic (as declared by the World Health
Organisation) and as an endeavour to minimise its impact on public
health, certain amends were made to the existing Companies Act,
2013 by the Legislators.
The Ministry of Corporate Affairs
("MCA") issued its first Notification in
light of the novel coronavirus disease, also referred to as
COVID-19, on March 23, 2020. This Notification specified the
decision of the Government of India to treat COVID-19 as a notified
disaster and included spending of funds towards the virus as an
eligible CSR activity by automatically deeming such expenditure to
be treated under item (i) and (xii) of Schedule VII of the
Companies Act, 2013 relating to promotion of
