Board Meetings during Covid 19

Private company have to do 4 board meetings. further there is a provision in act in which small company can do 2 board meetings in a year.

Hello Sir - Can you please point me to the provision/section in the act that says small companies can do 2 board meetings in a year. Many Thanks for your response.

Is this 2 board meeting for a small company per calendar year or financial year?

Section 179 (5)

5) A One Person Company, small company and dormant company and a private company (if such private company is a start-up) shall be deemed to have complied with the provisions of this section if at least one meeting of the Board of Directors has been conducted in each half of a calendar year and the gap between the two meetings is not less than ninety days: Provided that nothing contained in this sub-section and in section 174 shall apply to One Person Company in which there is only one director on its Board of Directors.

Thank you Mr. Pritesh. Really appreciated.