The Ministry of Corporate Affairs (MCA) has issued Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 vide Notification F. No. CSR-05/3/2020-CSR-MCA dated, January 22, 2021 to amend the certain rules in the Companies (Corporate Social Responsibility Policy) Rules, 2014.
As per notification, the research and development for COVID-19 vaccine, drugs, and medical devices can be included in Corporate Social Responsibility Policy (CSR).
Read Notification:
