## Activities Specified under Schedule VII
Schedule VII lists the activities that companies may include in their CSR Policies. Schedule VII is to be interpreted liberally so as to capture the essence of the subjects.
### List of Permitted Activities
| # | Activity |
|---|---|
| 1 | Eradicating hunger, poverty & malnutrition; promoting health care (incl. preventive); sanitation (incl. contribution to Swachh Bharat Kosh); safe drinking water |
| 2 | Promoting education — including special education, employment-enhancing vocational skills (esp. for children, women, elderly, differently abled); livelihood enhancement |
| 3 | Promoting gender equality, empowering women; homes/hostels for women & orphans; old age homes, day care for senior citizens; reducing inequalities of socially & economically backward groups |
| 4 | Environmental sustainability, ecological balance, protection of flora/fauna, animal welfare, agro-forestry, conservation of natural resources, soil/air/water quality; contribution to Clean Ganga Fund |
| 5 | Protection of national heritage, art & culture — restoration of historic buildings/sites; public libraries; promotion of traditional arts & handicrafts |
| 6 | Benefit of armed forces veterans, war widows and their dependents |
| 7 | Training to promote sports — rural, nationally recognised, paralympic, Olympic |
| 8 | Contribution to PM's National Relief Fund / PM CARES Fund / any other fund set up by the Central Government for socio-economic development & welfare of SC/ST/OBC/minorities/women |
| 9 | Contribution to incubators funded by Central/State Government or PSUs; contributions to publicly funded universities, IITs, National Laboratories and autonomous bodies under ICAR, ICMR, CSIR, DAE, DRDO, DBT, DST, MeitY — engaged in research in science, technology, engineering and medicine aimed at promoting SDGs |
| 10 | Rural development projects |
| 11 | Slum area development |
| 12 | Disaster management — relief, rehabilitation and reconstruction activities |
### COVID-19 Clarification (MCA General Circulars)
- Spending of CSR funds for COVID-19 is an eligible CSR activity.
- Awareness campaigns / public outreach on the COVID-19 Vaccination programme, setting up makeshift hospitals & temporary COVID care facilities → eligible under items (1), (2) and (12) of Schedule VII (health care, education, disaster management).
- General Circular 09/2021 (5 May 2021): In continuation of GC 10/2020 (23.03.2020), further clarified that spending on:
- 'Creating health infrastructure for COVID care'
- 'Establishment of medical oxygen generation and storage plants'
- 'Manufacturing and supply of oxygen concentrators, ventilators, cylinders and other medical [equipment]'
…are eligible CSR activities under Schedule VII.