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Categories Under Schedule VII of Companies Act 2013

As per the amended Schedule VII of Companies Act 2013, the following activities may qualify as Corporate Social Responsibility (CSR):

Category Coverage
Healthcare Eradicating hunger, poverty and malnutrition, promoting health care including preventive health care and sanitation and making available safe drinking water.
Education & Skill Development Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood enhancement projects.
Gender Equality and Empowerment Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centers and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups.
Environment 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.
National Heritage 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.
Armed Forces Measures for the benefit of armed forces veterans, war widows and their dependents
Sports Training to promote rural sports, nationally recognized sports, Paralympic sports and Olympic sports.
Relief Fund Contribution to the Prime Minister's National Relief Fund or any other fund set up by the Central Government for socio-economic development and relief and welfare of the Scheduled Caste, the Scheduled Tribes, other backward classes, minorities and women.
Rural Development Rural development projects.
Technology Incubators Contributions or funds provided to technology incubators located within academic institutions which are approved by the Central Government.
Slum Area Development Slum area development.
Swachh Bharat Contribution to the Swachh Bharat Kosha set up by the Central Government for the promotion of sanitation and the Clean Ganga Fund set up by the Central Govt for rejuvenating of the river Ganga
Disaster Management Disaster management, including relief, rehabilitation and reconstruction activities.

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