This document, MCA Circular 14/2020, provides crucial clarifications on passing Ordinary and Special Resolutions by companies under the Companies Act, particularly in light of the COVID-19 pandemic. It outlines procedures for holding extraordinary general meetings using video conferencing (VC) or audio-visual means (OAVM) when physical attendance is not feasible. The circular details requirements for e-voting, participation, proxy appointments, and disclosure for companies, offering essential guidance for company secretaries, directors, and shareholders navigating remote meeting protocols.