The purpose of this study was to examine Corporate Social Responsibility (CSR); expanding the scope of social responsibility in India with particular reference to COVID 19 by studying the deployment of CSR practices over the past few years. This paper examines how certain CSR activities go under COVID 19 infection by various companies. Such activities may violate the law. In this study, which included a quality analysis of CSR practices followed by companies operating in India. The focus has shifted from the pre-planned CSR framework to activities related to the novel coronavirus (COVID-19), which will reap indirect benefits in the operational sector in which companies operate. It has become clear that the focus is on the other side of the environment, with more attention to the company's policies, objectives and the outcomes of those efforts. The study clearly explains the importance of enforcement laws and regulations that must be followed by companies that fall under the jurisdiction of the CSR. This paper will be helpful in understanding shortcomings and opportunities during epidemics.

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Keywords: CSR, COVID19, SDRG, PM Care Fund.