Corporate Social Responsibility is a self-regulatory business model that enables companies to be socially accountable to themselves, their stakeholders, and the general public. Companies can be aware of their impact on all parts of society, including economic, social, and environmental, by exercising corporate social responsibility, also known as corporate citizenship. The efforts made by the companies under CSR has boosted the image and brand value of the companies. Today, the entire world is struggling with and overcoming a catastrophe that no one could have predicted. The Ministry of Corporate Affairs quickly clarified that spending of CSR funds for COVID-19 shall be considered an eligible CSR activity. Corporate India applauded this move. The decision to enable spending of funds on COVID-19 relief operations to be counted as CSR spend generated a win-win situation for companies with an existing CSR responsibility which either way was obligated to contribute to the society under the Companies Act. The Companies CSR funds can be used towards promoting preventing care, healthcare infrastructure and disaster management.