<span style="color: #222222;">The Government has clarified that spending of Corporate Social Responsibility (CSR) funds for creating health infrastructure for COVID care are eligible CSR activities under Companies Act.</span><br />'' <span style="color: #222222;"> </span><br />'' <span style="color: #222222;">The eligible CSR activities include establishment of medical Oxygen generation and storage plants, manufacturing and supply of Oxygen concentrators, ventilators, cylinders and other medical equipment for countering COVID-19 or or such similar activities.</span><br />'' <span style="color: #222222;"> </span><br />'' <span style="color: #222222;">The Ministry of Corporate Affairs in a circular drew reference to the Act which also permits contribution to specified research and development projects as well as contribution to public funded universities and certain organisations engaged in conducting research in science, technology, engineering and medicine as eligible CSR activities. </span><br />'' <br />'' <span style="color: #222222;">It said, the companies including Government companies may undertake the activities or projects or programmes using CSR funds, directly by themselves or in collaboration as shared responsibility with other companies, subject to fulfillment of Companies CSR Policy Rules, 2014 and the guidelines issued by the Corporate Affairs Ministry from time to time.</span><br />''  <br />