Audited financial statements for PM CARES Fund have not been made public since FY 2022-23

The PM CARES Fund, chaired by the Prime Minister with Union Ministers as trustees, has not made its audited financial statements public since FY 2022-23. Donations to the fund qualify for 100% tax deduction under the I-T Act and count as CSR expenditure under the Companies Act, but activists claim it remains outside the RTI Act, parliamentary scrutiny, and audit by the CAG.