As per Rule 3 & 4 of companies (Meeting of Boards and its Powers) Rules, 2014 all the participants of BM can attend the meeting through Video conferencing or any other audio visual provided that the CS and chairperson and all other participants ensures proper security and integrity of all the proceedings and the chairperson may attend the Board Meeting through Video conferencing. However unless expressly permitted by the Chairman, following matters shall not be dealt with in any meeting held through Video conferencing or other audio visual means:
a. Approval of the annual financial statements
b. Approval of Boardâ€™s Report
c. Approval of prospectus
d. Matters relation to amalgamation , merger demerger, acquisition and takeover.
e. In case of audit committee consideration of annual financial statement including consolidated financial statement