Explanation:

As per rule 4 of Companies (Meetings of Board and its Powers) Rules, 2014, following matters cannot be dealt within a meeting through video conferencing or other audio visual means:

a.The approval of annual financial statements

b.The approval of Board;s Report

c. The approval of Prospectus

d. Approval of amalgamation, merger , demerger, acquisition and takeover

e. audit committee meetings for consideration of accounts.