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    <title>Clarification on passing of Ordinary and Special resolutions by the Companies under the Companies Act, 2013 read with rules made thereunder on account of COVID-19-Extention of timeline</title>
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    <description>Permission is extended for companies to hold EGMs by Video Conference (VC) or Other Audio Visual Means (OAVM) or to transact items through postal ballot under the Companies Act, 2013 framework established by earlier General Circulars; all requirements and procedural safeguards in those circulars remain unchanged and continue to govern reliance on the virtual meeting and postal-ballot mechanisms.</description>
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