This document is a General Circular from the Ministry of Corporate Affairs, Government of India, dated 30th July 2021. It clarifies the spending of Corporate Social Responsibility (CSR) funds for COVID-19 vaccination. The circular confirms that spending on COVID-19 vaccination for individuals outside of employees and their families is an eligible CSR activity. Companies can undertake this, provided they adhere to the Companies (CSR Policy) Rules, 2014.