5 August 2022
MCA allows companies to allocate CSR for 'Har Ghar Tiranga' Campaign
The Ministry of Corporate Affairs (MCA) notification dated 26 July 2022 on Clarification on spending of Corporate Social Responsibility (CSR) fund for ‘Har Ghar Tiranga’ campaign under item no. ii of Schedule VII of the Companies Act 2013 as mentioned below:

Schedule VII: (ii) Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly and the differently abled and livelihood enhancement projects.
Our Comments
The aim of the ‘Har Ghar Tiranga’ campaign is to promote the feeling of patriotism and promote awareness about the Indian National Flag. In this regard, the MCA has clarified that any expenditure incurred by a company for large mass production and supply of National Flags, or activities related to the promotion of ‘Har Ghar Tiranga’ and ‘Azadi ka Amrit Mahotsav’ campaign are eligible CSR activities under clause ii of Schedule VII of the Companies Act 2013 as promoting of education relating to culture.

Furthermore, CSR expenditure relating to the campaign are subject to fulfillment of the Companies (CSR policy) Rules, 2014 and related circulars/clarifications as issued by the Ministry thereof, from time to time.

The circular link is given for your ready reference.
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