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of <h1>Board Meetings: Key Matters Restricted from Video Conferencing Under Companies Rules, 2014, Amended with Temporary Flexibility Until June 2021.</h1> The Companies (Meetings of Board and its Powers) Rules, 2014, as amended, outline specific matters that cannot be addressed in board meetings conducted via video conferencing or other audio-visual means. These include the approval of annual financial statements, the Board's report, the prospectus, Audit Committee meetings for financial statement considerations, and matters related to amalgamation, merger, demerger, acquisition, and takeover. However, during a specified period ending on June 30, 2021, such meetings could be held via video conferencing if there was a physical quorum, with other directors participating remotely.
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