As per the notification dated 23 March 2021, the Ministry of Corporate Affairs made Corporate Social Responsibility (CSR) funding for COVID-19 an eligible CSR activity. The CSR reserves may be utilized for creating health infrastructure for COVID care, Manufacturing and supply of oxygen concentrators, ventilators, cylinders and other medical equipment for countering COVID-19, and establishment of medical oxygen generation and storage plants, among others.

In order to strengthen support for states, the CSR page on India Investment Grid (IIG) website was updated to include COVID-19 support as a sub-sector to promote CSR funding for COVID-19 and can be used by companies looking to diversify their CSR expenditure portfolios. The CSR section also hosts 700+ projects in the sector spanning across 82 districts and 9 sub-sectors.