UPSC Articles
PM-CARES entirely different from NDRF: SC
Part of: GS-Prelims and GS-II – Judiciary
In News:
- The Supreme Court has held recently that funds received into the PM-CARES Fund need not be credited to the National Disaster Response Fund (NDRF) for the fight against the COVID-19 pandemic.
Key takeaways
- SC has also held that individuals could make voluntary contributions to NDRF under Section 46(1)(b) of the Disaster Management Act of 2005.
- There would be no statutory prohibition against them.
- Government’s stand:
- It has maintained that PM-CARES is a public charitable trust to which anyone can contribute.
- It is not subject to audit by the CAG.
- It is not under public scrutiny.
- Contributions to it are 100% tax free.
Important value additions
Funds such as the NDRF, formed under Section 46 of the Disaster Management Act of 2005, are provided for by Central and State Budgets.
