MCA has issued a notification dated 23/3/2020 that spending of CSR funds for Covid is eligible CSR activity. They have said that funds may be spent for various activities relating to Covid 19 under item nos. (i) and (xii) of schedule VII pertaining to CSR activities. These items pertain to promotion of health care, including preventive health care and sanitation and disaster management. Further they have reiterated that items in Schedule VII are broad based and may be interpreted liberally for this purpose.
This was a much needed move by the government, which will prod companies into spending for Covid disaster management activities.
The MCA circular is available at MCA site.