TMI BlogCOVID-19 related Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR)X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble CSR expenditure. 3. Whether contribution made to State Disaster Management Authority shall qualify as CSR expenditure? Contribution 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her payment of salary/wages to employees and workers, including contract labour, during the lockdown period can be adjusted against the CSR expenditure of the companies? Payment of salary/ wages in normal circumstances is a contractual and statutory obligation of the company. Similarly, payment of salary/ wages to employees and workers even during the lockdown period is a moral obl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 135 of the Companies Act 2013 . Hence, payment of wages to temporary or casual or daily wage workers during the lockdown period shall not count towards CSR expenditure. 7. Whether payment of exgratia to temporary /casual /daily wage workers shall qualify as CSR expenditure? If any ex-gratia payment is made to temporary /casual workers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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