• Rule 4 of Companies (Meetings of Board and its Powers) Rules, 2014 has been omitted.
• Thus, Board Meeting through Video-Conferencing is now allowed for matters such as:
• Approval of Financial Statements, Board Report and Prospectus.
• Audit Committee Meeting for consideration of accounts.
• Approval of matter relating to amalgamation, merger, demerger, etc

Source: MCA Notification dated 15^th June, 2021.

Regards

Team OC