Vide Notification dated 19th March, 2020 published in official gazette vide no. G.S.R. 186(E) effective from 19th March, 2020, Ministry of Corporate Affairs amended Rule 4 of Companies (Meetings of Board and its Powers) Rules, 2014 to allow matters related to-
 Approval of the annual financial statements
 Approval of the Board’s report;
 Approval of the prospectus;
 Audit Committee Meetings for consideration of financial statement including consolidated financial statement if any, to be approved by the board under sub-section (1) of section 134 of the Act;
 Approval of the matter relating to amalgamation, merger, demerger, acquisition and takeover.
be dealt with the meeting held through video conferencing or other audio visual means in accordance with rule 3. This will be applicable for the period from 19th March, 2020 to 30th June, 2020
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