Clarification on spending of CSR funds for "Har Ghar Tiranga" campaign - Companies Law - 08/2022

General Circular No. 08/2022 E-file no.05/04/2022-CSR Government of India Ministry of Corporate Affairs 5th floor, `A' Wing, Shastri Bhawan Dr. R.P. Road, New Delhi-110001 Date: 26th July, 2022 TO, The DGCoA, All Regional Directors, All Registrar of Companies, All Stakeholders Subject: Clarification on spending of CSR funds for Har Ghar Tiranga campaign- reg. Ma'am/Sir(s), `Har Ghar Tiranga', a campaign under the aegis of Azadi Ka Amrit Mahotsav, is aimed to invoke the feeling of patriotism in the hearts of the people and to promote awareness about the Indian National Flag. In this regard, it is clarified that spending of CSR funds for the activities related to this campaign, such as mass scale production and supply of the National Flag, outreach and amplification efforts and other related activities, are eligible CSR activities under item no. (ii) of Schedule VII of the Companies Act, 2013 pertaining to promotion of education relating to culture. 2. The companies may undertake the aforesaid activities, subject to fulfillment of the Companies (CSR Policy) Rules, 2014 and related circulars/ clarifications issued by the Ministry thereof, from time to time. 3. This issues with the approval of competent authority. Yours faithfully, (Vedanta Ojha) Assistant Director, CSR-Cell Tel: 011-23380470