Schedule VII — Schedule VII

(See section 135)
Activities which may be included by companies in their Corporate Social Responsibility Policies
Activities relating to:—
1[(i) eradicating hunger, poverty and malnutrition, 2[promoting health care including preventive
health] and sanitation 3[Including contribution to the Swatch Bharat Kosh set -up by the Central
Government for the promotion of sanitation] and making available safe drinking water ;
(ii) promoting education, includi ng special education and employment enhancing vocation skills
especially among children , women, elderly, and the differently abled and livelihood enhancement
projects;
(ii) promoting gender equality, empowering women, setting up homes and hostels for women and
orphans; setting up old age homes, day care centres and such other facilities for senior citizens and
measures for reducing inequalities faced by socially and economically backward groups ;
(iv) ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal
welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water
4[including contribution to the Clean Ganga Fund set -up by the Central Government for rejuvenation
of river Ganga];
(v) protection of national heritage, art and culture including restoration of buildings and sites of
historical importance and works of art ; setting up public libraries ; promotion and development of
traditional arts and handicrafts;
(vi) measures for the benefit of armed forces veterans, war widows and their dependents;
(vii) training to promote rural sports, nationally recognised sports, paralympic sports and Olympic
sports;
(viii) contribution to the Prime Minister's National Relief Fund 5[or Prime Mi nister’s Citizen
Assistance and Relief in Emergency Situations Fund (PM CARES Fund)] or any other fund set up by
the Central Government for socio -economic development and relief and welfare of the Scheduled
Castes, the Scheduled Tribes, other backward classes, minorities and women;
6[(ix)(a) Contribution to incubators or research and development projects in the field of science,
technology, engineering and medicine, funded by the Central Government or State Government or
Public Sector Undertaking or any agency of the Central Government or State Government; and
(b) Contributions to public funded Universities; Indian Institute of Technology (IITs); National
Laboratories and autonomous bodies established under Department of Atomic Energy (DAE);
Department of Bi otechnology (DBT); Department of Science and Technology (DST); Department of
Pharmaceuticals; Ministry of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homoeopathy
(AYUSH); Ministry of Electronics and Information Technology and other bodies, namely Def ense
Research and Development Organisation (DRDO); Indian Council o f Agricultural Research (ICAR);
Indian Council of Medical Research (ICMR) and Council of Scientific and Industrial Research (CSIR),
engaged in conducting research in science, technology, en gineering and medicine aimed at promoting
Sustainable Development Goals (SDGs)]
(x) rural development projects.]
7[(xi) slum are development.

1. Subs. by Notification No. G.S.R. 130(E), dated 27th February 2014, for item (i) to (x) (w.e.f. 1-4-2014).
2. Subs. by Notification No. G.S.R. 261(E), dated 31st March 2014 for “promoting preventive health care” (w.e.f. 31-3-
2014).
3. Ins. by Notification No. G.S.R. 741(E), dated by 24th October, 2014 (w.e.f. 24-10-2014).
4. Ins. by ibid. (w.e.f. 24-10-2014).
5. Ins. by Notification No. G.S.R. 313(E), dated 26th May, 2020 (w.e.f. 28-03-2020).
6. Subs. by Notification No. G.S.R. 525(E), dated 24 th August, 2020 (w.e.f. 24-08-2020).
7. Ins. by Notification No. G.S.R. 568(E), dated by 6th August 2016.

Explanation.— For the purposes of this item, the term ‘slum area’ shall mean any area declared as
such by the Cen tral Government or any State Government or any other competent authority under any
law for the time being in force.]
1[(xii) disaster management, including relief, rehabilitation and reconstruction activities.]

1. Ins. by Notification No. G.S.R. 390(E), dated 30th May, 2019 (w.e.f. 30-5-2019).