The Ministry of Corporate Affairs has vide notification dated 26^th May 2020 and 23^rd June 2020 included the spends towards the following activities as expenditure towards CSR activities:

(i) contribution to Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND); and

(ii) any amount spent for the benefit of Central Armed Police Forces (CAPF) and Central Para Military Forces (CPMF) veterans and their dependents including widows.