Signing of Financial Statements under Companies Act 2013

Thanks.

This question dates back to the year 2015. A PVT ltd company in India has 3 directors of which 2 - Mr A & Mr B are foreigners (Mr A is Chairman of the Company) and are at one place only and 1 Mr C is staying in India. It has also appointed a full time Company Secretary Mr D. On 25th September 2015, Company realised that Financials are to be signed and none of the foreign directors could travel to India and vice-versa. So, what various options are available to comply with the provisions of section 134 related to signing of Financial Statements by the Company? to be specific with below questions: the procedures to be followed to comply with section 134, 101, etc as in, in the given conditions - 1) how, where and when to schedule BM for approval of Accounts (certainly with a shorter notice)? 2) who can sign the approved financials & when? 3) how & when to schedule AGM (certainly with a shorter notice and considering Circular 11/2015)

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What I understand is that foreign directors can hold the BM outside India together in a physical presence to approve the Financials. One of them is Chairman of the Company. These Financials can be signed by these 2 directors or 1 as a Chairman (foreign director) with the BM's place as 'Place of signature' and date of BM as 'date of signature'. These signed financials can be signed by Company Secretary in India with different place (of India) with different date (if physical copy is exchanged) but not later than Auditors date. Is this understanding correct? Moreover, can a date of signing of financials be same for the Directors, CS & Auditors with exchange of scanned copies between the two parties?