PM CARES fund was setup to tackle the distress situations such as those posed by the pandemic. In a very short time the PM CARES has received donations more in thousands of crores including unlimited tax-free contributions from private corporations. The fund receives voluntary contributions from individuals and organisations and does not get any budgetary support. Donations have been made tax-exempt, and can be counted against a company’s corporate social responsibility (CSR) obligations. It is also exempt from the Foreign Contribution (Regulation) Act, 2010, and accepts foreign contributions, although the Centre has previously refused foreign aid to deal with disasters such as the Kerala floods.