The Draft Notice of AGM is approved and CS or any director of the Company is authorised to issue notice thereof at the Board Meeting at which Financial Statements are approved.
As per Section 101 of Companies Act, 2013, a general meeting may be called by giving not less than 21 days notice.
A meeting may be called by giving shorter notice as well if consent as required is obtained.
Keeping in view the provisions there has to be minimum 21 days gap between Board Meeting at which Financial statements are approved and the AGM date.
Further as we know shorter notice may also be given, the gap differs accordingly.