The present study aims at comparing the CSR expenditure and coverage of activities by the top 10 CSR spending companies in India as reported by the National CSR portal of India. In India, CSR is governed by clause 135 of the new Companies Act 2013. Many directives regarding CSR spending have been laid down in the new clause. It is found that though public sector organizations have performed well private sector has performed better as far as the amount spent on CSR is considered. Other than Covid's response, Education and Health have been the top priority focus area for the top 10 CSR spending companies in India.