Virtual meetings: companies may hold AGMs and EGMs via video or audiovisual means, subject to statutory timelines. Companies may hold Annual General Meetings by Video Conference or Other Audio Visual Means until further orders, following the requirements in Paragraphs 3 and 4 of General Circular No. 20/2020; this does not extend statutory time limits under the Companies Act, 2013 and non-compliance attracts liability. Extraordinary General Meetings may be held by Video Conference or Other Audio Visual Means or by postal ballot under the frameworks of previous circulars, with all other procedural requirements remaining applicable.