Introduction of Corporate Social Responsibility (CSR) and COVID -19 Corporate Social Responsibility (CSR) is the social responsibility entrusted on the corporates pursuant to their availing the benefits of the society and it is the duty of the corporates to give back and protect the society through CSR activities. COVID-19 also known as corona virus disease, is pandemic declared by the World Health Organization and this virus has affected the whole world. To combat with the situation and to manage the whole country, many schemes and facilitation has been introduced by the Indian Government. However, the Government is also seeking help from corporates and individual to contribute to the extent they can to overcome this difficult situation. To promote and motivate contribution from corporate sectors government has considered their contribution as CSR Activities. Earlier CSR activities included the following: Projects or programs relating to activities areas or subjects specified in Schedule VII to the Act; or Projects or programs relating to activities undertaken by the Board of Directors of a company (Board) in pursuance of recommendations of the CSR Committee of the Board as per declared CSR Policy of the company subject to the condition that such policy will include activities, areas or subjects specified in Schedule VII of the Act. The following activities are considered as CSR activities per Schedule VII: Eradicating poverty and malnutrition, hunger, promoting health care including preventive health care and sanitation including contribution to the Swach Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water. Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly and the differently abled and livelihood enhancement projects. Promoting gender equality, empowering women, setting up old age homes, day care centres and such other facilities for senior citizens, setting up homes and hostels for women and orphans and measures for reducing inequalities faced by socially and economically backward groups. Ensuring ecological balance, environmental sustainability, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water including contribution to the Clean Ganga Fund set-up by the Central Government for rejuvenation of river Ganga. Protection of art, culture and national heritage including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional art and handicrafts; Measures for the benefit of war widow, armed forces veterans and their dependents; Training to promote nationally recognised sports, rural sports, paralympic sports and olympic sports Contribution to the prime minister's national relief fund or any other fund set up by the central govt. for socio economic development and relief and welfare of the schedule caste, tribes, other backward classes, minorities and women; Contribution to incubators funded by Central Government or State Government or any agency or Public Sector Undertaking of Central Government or State Government, and contributions to public funded Universities, Indian Institute of Technology (IITs), National Laboratories and Autonomous Bodies (established under [...]