PROJECT REPORT

On

“ONLINE MEETINGS AND COVID-19 PANDEMIC”

Submitted To:

DR. DIPAK DAS

ASSOCIATE PROFESSOR

Submitted By:

YASH DILIP WASNIKAR

SEMESTER-VI; SECTION-A; ROLL NO-186

Submitted On:
23rd, July 2020

HIDAYATULLAH NATIONAL LAW UNIVERSITY

UPARWARA, POST- ABHANPUR, NEW RAIPUR- 492001

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 DECLARATION

I hereby declare that the project work entitled “Online Meetings and Covid-19 Pandemic”
submitted to the Hidayatullah National Law University, Raipur is the original work done by me
under the guidance of Dr. Dipak Das Faculty Member of Corporate Law, Hidayatullah National
Law University, Raipur and this project has been submitted for the partial fulfillments of the
requirements for the award of the degree of BA- LLB. The results embodied in this thesis have
not been submitted to any other University or Institute for the award of any degree ordiploma.

Place:Raipur Yash Dilip Wasnikar

Date: 23, July 2020 Semester –VI

Section-A

Roll No. – 186

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 ACKNOWLEDGEMENTS

I, Yash Dilip Wasnikar, feel myself elated, as it gives me immense pleasure to come with the
work on topic, “Online Meetings and Covid-19 Pandemic”. Words fail to express my deep
sense of glee to my teacher, Dr. Dipak Das, Faculty Member of Corporate Laws, Hidayatullah
National Law University, Raipur, who enlightened me on my every difficulty in completion of
task. I acknowledge the blessings and support which my mother and father gave in finishing of
this task. I would like to forward my hearty thanks to my University and Vice-Chancellor for
providing all the necessary requirements which aided me to achieve my goal. I also thank
Librarian HNLU, Raipur, for assisting me and allowing me to use the library of the University. I
feel a deep sense of thankfulness to all my seniors, my friends who helped me in achieving my
target.

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 TABLE OF CONTENTS

Declaration of Originality……………………………………………………………………………………….2

Acknowledgments…………………………………………………………………………………………….......3

Chapter-1: INTRODUCTION AND RESEARCH METHODOLOGY………….5

Research questions…………………………………………………………………….……………….7

Objective of the study…………………………………………………………………….……………7

Scope of study……………………………………………………………………………….…………7

Methodology of study………………………………………………………………………….………7

Nature of study……………………………………………………………………………………8

Scope of study……………………………………………………………………………………..8

Organisation of study…………………………………………………………………………………..8

Chapter-2: STATUTORY PROVISIONS AND TYPES OF COMPANY MEETINGS……….9

Chapter-3: STEPS TAKEN BY MINISTRY OF CORPORATE AFFAIRS (MCA)…………14

Chapter-4: ONLINE MEETINGS DURING COVID-19 PANDEMIC……………………….16

CONCLUSION…………………………………………………………………………………..22

REFERENCES…………………………………………………………………………………..23

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 CHAPTER-1:
INTRODUCTION AND RESEARCH METHODOLOGY

A meeting may be generally defined as a gathering or assembly, getting together of a number of

persons for transacting any lawful business, for entertainment or the like. There must be at least
two persons to constitute meeting. However, in certain exceptional cases, even one person may
constitute a valid meeting. Company meetings must be convened and held in perfect compliance
with the applicable provisions of the Companies Act, 2013 and the Rules framed thereunder.

Due to Corona virus pandemic in India the life versus livelihood debate also played out, with the
government first announcing that life would be prioritized over livelihood, which later changed
to an equal importance being given to life and livelihood.In India up to 53% of businesses have
specified a certain amount of impact of shutdowns caused due to COVID-19 on operations, as
per a FICCI survey in March. By 24 April the unemployment rate had increased nearly 19%
within a month, reaching 26% unemployment across India, according to the 'Centre for
Monitoring Indian Economy'. Around 140,000,000 (14 crores) Indians lost employment during
the lockdown. More than 45% households across the nation reported an income drop as
compared to the previous year. Various businesses such as hotels and airlines cut salaries and
laid off employees. Revenue of transport companies such as Ola Cabs went down nearly 95% in
March-April resulting in 1400 layoffs. It was estimated that the loss to the tourism industry will
be ₹15,000 crore (US$2.1 billion) for March and April alone. CII, ASSOCHAM and FAITH
estimate that a huge chunk of the workforce involved with tourism in the country faces
unemployment. Live events industry saw an estimated loss of ₹3,000 crore (US$420 million).A
number of young startups have been impacted as funding has fallen.

The government lockdown in response to Covid-19 has caused various logistical issues for
everyone including companies. Many activities that a company would normally just “get on and
do” as part of its usual routine are having to be adjusted. This includes the various corporate
meetings, whether that is a board meeting or meetings of the company’s shareholders and during
times when matters are so uncertain these meetings is more important than ever.

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The COVID-19 pandemic has drastically altered the way Companies are conducting business.
The dependency on the technology has increased considerably. From the secretarial point of
view things are no different and many companies are rethinking their approach towards
complying with various statutes.It is very important therefore that decisions that the directors are
making are documented, especially if they are outside the normal course of business as is the
case with most decisions at this current time.

Informal board and committee meetings have surged during the Covid-19 pandemic as
companies have sought to speed up decision-making, directors, executives and experts told ET.
That’s been necessitated by a constantly changing environment that requires rapid realignments
in all aspects of operation as companies emerge from lockdown and seek to minimize damage to
business. Most of the companies had already given away the age-old practice of sending hard
copies of the agenda papers and implemented paperless Board Meetings. This it was a huge step
towards digitalization of the Board Meetings. Next step is conducting meetings through Video-
conference. Again, this is also not a new concept for Indian companies; however this would be
the first time for many companies where all the participants attend the meeting through remote
locations. Many companies have already been using VC for conducting Board Meetings for
Directors who request for the same. With COVID19 pandemic and the lockdown, Video
conferencing has become need of the hour.

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RESEARCH QUESTIONS

The main research questions of the study are:-

• What is the concept of meetings under Companies Act, 2013?

• What are the Statutory Provisions and different types of Meetings?

• How the Companies are conducting online meetings during the Corona Virus
Pandemic?

OBJECTIVES OF THE STUDY

The main objectives of the study are:-
• To study about different types of meetings.
• To analyze the need of Online Meetings during Covid-19 Pandemic.

• Tostudy about the various provisions and guidelines given by the government for online
meetings

• To study how the companies are dealing with the ongoing situation of covid-19
pandemic.

SCOPE OF STUDY
The project report entitled “Online Meetings and Covid-19 Pandemic” focusses on the different
types of meetings in companies and how thecompanies are dealing with the Covid-19 pandemic
and conducting their business. It also covers various statutory provisions for holding online
meetings.

METHODOLOGY OF STUDY
Research Methodology is systematic approach and methods of study concerning for obtaining
new knowledge and generalization and formulation of theories.

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 ▪ NATURE OF STUDY-

Non empirical research work has been used in this project as the material in this project mainly
consists of the work of people which is already done. The project is basically doctrinal in nature.
Citations are also provided wherever they were necessary.

▪ SOURCES OF DATA-

This Project is made on the basis of secondary sources of information, which include:
1) Books,and
2) Information from the internet.

ORGANISATION OF THESTUDY

The study/report has been organized into four chapters. The first chapters deal with the
Introduction and research methodology used in this project.Secondchapter tells about the
statutory provisions and types of company meetings. Third chapter deals with the steps taken by
the Ministry of Corporate Affairs for dealing with the problems during Covid-19 Pandemic.
Fourth Chapter deal with how the companies are conducting online meetings during Covid-19
Pandemic. Lastly the above chapters were analyzed and are followed by a Conclusion &
References.

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 CHAPTER-2:

STATUTORY PROVISIONS AND TYPES OF COMPANY

MEETINGS
Meeting under the Companies Act, 2013 may be classified as:

I. Shareholder Meetings
• Annual General Meetings [Section 96]
• Extraordinary General Meetings
• Class Meetings of Shareholders
II. Meetings of Debenture Holders
III. Meetings of Creditors & Contributories
IV. Meetings of Board of Directors

Statutory Meeting:
Every public company limited by shares—and every company limited by guarantee and having a
share capital—must, within a period of not less than one month and not more than six months
from the date at which the company is entitled to commence business, hold a general meeting of
the members which is to be called the Statutory Meeting.

In this meeting the members are to discuss a report by the Directors, known as the Statutory
Report, which contains particulars relating to the formation of the company.

Annual General Meeting:

General Meeting of a company means a meeting of its members for specified purposes.

There are two kinds of General Meetings:

(i) The Annual General Meeting and

(ii) Other General Meetings.

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The statutory provisions regarding the Annual General Meeting are:

(a) Section 166:

The first Annual General Meeting of a company may be held within a period of not more than 18
months from the date of its incorporation. If such a meeting is held within the period, it is not
necessary for the company to hold any annual general meeting in the year of its incorporation or
in the following year.

Subject to the above-mentioned provision, a company must hold an Annual General Meeting
each year. Not more than 15 months shall elapse between the date of one Annual General
Meeting and the next. The Registrar may, for any special reason, extend the time of holding an
Annual General Meeting (other than the first Annual General Meeting) by a period not exceeding
3 months. The notice, by which an Annual General Meeting is called, must specify it as such.
Every Annual General meeting shall be called during business hours, on a day which is not a
public holiday, at the Registered Office of the company or at some other place within the town or
village where the Registered Office is situated. The Central Govt. may exempt any class of
companies from the provisions mentioned in this paragraph. The time of holding of the Annual
General Meeting may be fixed by the articles of the company. A public company or a private
company which is a subsidiary of a public company, may, by a resolution passed in one general
meeting, fix the time for its subsequent general meetings. Other private companies may do so by
a resolution agreed to by all the members thereof.

(b) Section 167:

If default is made in holding an Annual General Meeting in accordance with Sec. 166, the
Regional Director of the Company Law Board may, on the application of any member of the
company, call or direct the calling of a general meeting. He may also give directions regarding
the calling, holding and conducting the meeting. Such a meeting shall be deemed to be an An-
nual General Meeting of the company.

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(c) Section 168:

If the provisions of Sections 166 and 167 are not complied with, the company and every officer
of the company be fined.

(d) Section 171:

A general meeting may be called by giving not less than 21 days’ notice in writing. The Annual
General Meeting may be called with a shorter notice if it is agreed to by all the members entitled
to vote in the meeting. The Court has no power to direct the calling of the Annual General
Meeting.

Extraordinary General Meeting:

Any general meeting of the company which is not an Annual General Meeting or a Statutory
Meeting is called Extraordinary General Meeting. An Extraordinary General Meeting is held for
dealing with some business of special or extraordinary nature and which is outside the scope of
the Annual General Meeting. This meeting is also held to transact some urgent business that
cannot be deferred till the next Annual General Meeting. This meeting may be called by the
Directors or requisitioned by the member’s according to Sec.169 of the Companies Act, 1956.
The Board of Directors can be compelled to hold

Extraordinary General Meeting upon request or requisition made for it, under the
following conditions:

(a) The requisition must be signed by members holding at least 1/10th of the paid- up capital of
the company, in the case of companies having a share-capital; and by members holding at least
1/10th of the total voting power in other cases.

(b) The requisition must set out the matters which will be considered at the meeting.

(c) The requisition must be deposited at the Registered Office of the company.

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The Board must, within 21 days of the receipt of a valid requisition, issue a notice for the holding
of the meeting on a date fixed within 45 days of the receipt of the requisition. If the Board does
not hold the meeting as aforesaid, the requisitionists can call a meeting to be held on a date fixed
within 3 months of the date of requisition.

Resolutions, properly passed at a meeting called by the requisitionists, are binding on the com-
pany.

Class Meeting:

These meetings are held by a particular class of shareholders for the purpose of effecting varia-
tion in the Articles in respect of their rights and privileges or for conversion of one class into an-
other.The provision for variation must be contained in the Memorandum or Articles and this
variation must not be prohibited by the terms of issue of shares of that particular class. Such
resolutions are to be passed by three-fourth majority of the members of that class.

Meeting of Debenture Holders:

These meeting are called according to the rules and regulations of the Trust Deed or Debenture
Bond. Such meetings are held from time to time where the interests of debenture holders are in-
volved at the time of re-organisation, reconstruction, amalgamation or winding-up of the
company. The rules regarding the appointment of Chairman, notice of the meeting, quorum etc.
are contained in the Trust Deed.

Meeting of Creditors and Contributories:

These meetings are held when the company has gone into liquidation to ascertain the total
amount due by the company to its creditors. The main purpose of these meetings is to obtain the
approval of the creditors and contributories to the scheme of compromise or rearrangement to
save the company from financial difficulties. Sometimes, the Court may also order for such a
meeting to be held.

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When a company desires to vary the rights of debenture-holders, such meetings are to be held ac-
cording to the rules laid down in the Debenture Trust Deed. They are also held to enable the
company to issue new debentures or to vary the rate of interest payable to debenture-holders. The
term “contributory” covers every person who is liable to contribute to the assets of the company
when the company is being wound-up.

Meeting of the Board of Directors:

The management of the company is vested on the Board of Directors. Therefore, the Directors
are to meet frequently to decide both policy and routine matters.

The provisions regarding Board Meeting are:

1. Board Meeting must be held once in every three calendar months and at least four times in
every year. This provision may be exempted by the Central Govt.

2. Notice of Board Meeting shall be given in writing to every director for the time being in India
and at his usual address in India.

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 CHAPTER-3:

STEPS TAKEN BY MINISTRY OF CORPORATE

AFFAIRS (MCA)
Steps taken by Ministry of Corporate Affairs (MCA):

• The Ministry of Corporate Affairs (MCA) (vide Circular No.14/ 2020 dated 8 April 2020) has
encouraged the companies to take all decisions of urgent nature which requires the approval of
members, other than items of ordinary business or business where any person has a right to be
heard, through the mechanism of postal ballot or e-voting without holding a general meeting,
which requires physical presence of members at a common venue.

• In case holding of an extra ordinary general meeting (EGM) is unavoidable, MCA has
permitted listed companies (along-with other companies which are required to provide e-voting
facility) to hold the same through video-conferencing (VC) or other audio visual means (OAVM)
complemented with e-Voting facility/simplified voting through registered emails, without
requiring the shareholders to physically assemble at a common venue.

• The above Circular along-with MCA Circular dated 13 April 2020 also provides the procedure
for conducting EGMs through VC or OAVM facility such as requirement of clear disclosure
with respect to accessing and participating in the meeting, providing two way teleconferencing or
webex, among others. It also specifies that the VC or OAVM facility should allow at least 1000
members to participate on a first-come-first-served basis, with no such restriction on the
participation of large shareholders (holding 2% or more shareholding), promoters, institutional
investors, chairpersons of committees, directors, KMPs, auditors etc.

• All companies using the option of VC or OAVM facility are required to maintain a recorded
transcript of the entire proceedings in safe custody, and public companies are also required to
host this transcript on their website for greater transparency. Various other safeguards have also
been included in the above Circulars to ensure transparency, accountability and protection of
interests of investors.
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• MCA, vide Circular dated May 05, 2020, also extended the above provisions on conducting
meetings through VC or OAVM facility to Annual General Meetings (AGMs) of companies
conducted during the calendar year 2020; the circular has also dispensed with the printing and
dispatch of physical annual reports to shareholders – now soft copies of the same can be sent to
shareholders’ email addresses only in electronic mode.

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 CHAPTER-4:

ONLINE MEETINGS DURING COVID-19

PANDEMIC

Applicable Provisions for Online Meetings:

[Sec 173(2) of the Act; Rule 3 and Rule 4 of The Companies (Meetings of Board and its Powers)
Rules, 2014]

Section 173(2) of the Act allows participation of directors in a meeting of the Board either in
person or through VC, as may be prescribed, which are capable of recording and recognizing the
participation of the directors and of recording and storing the proceedings of such meetings along
with date and time. However, the proviso to section 173(2) allowed Central government to
decide the items which shall not be dealt with in a meeting through VC.

Rule 4 of The Companies (Meetings of Board and its Powers) Rules, 2014 lists down the
matters that cannot be dealt in any meeting through VC. Currently the list includes five such
matters:

1) the approval of the annual financial statements; 2) the approval of the Board’s report; 3) the
approval of the prospectus; 4) the Audit Committee Meetings for consideration of financial
statement including consolidated financial statement if any, to be approved by the board 5) the
approval of the matter relating to amalgamation, merger, demerger, acquisition and takeover.

Further to remove the hardships caused by these exceptions, the Companies Amendment Act,
2017 which became effective from 7th May, 2018 inserted another proviso to this section stating
Where there is quorum in a meeting through physical presence of directors, any other director
may participate through VC in such meeting on any matter specified under the first proviso.

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Board Meetings

Furthermore to conduct Board meetings during the lockdown period, Ministry of Corporate
Affairs have issued Companies (Meetings of Board and its Powers) Amendment Rules, 2020
dated 19th March, 2020. As per the amendment, For the period beginning from the
commencement of these Rules and ending on the 30th June,2020, the meetings on matters
referred to in sub-rule (1) may be held through VC means in accordance with rule 3.

Exception for COVID 19 lockdown:

Hence for Board Meetings conducted up to 30th June, 2020, all the items including the five items
in rule 4 can be conducted through Video-conferencing as per Rule 3 without any requirement of
quorum through physical presence of directors.

Rule 3 of The Companies (Meetings of Board and its Powers) Rules, 2014 lays down the
procedure or convening and conducting the Board meetings through VC.

Some important points to be ensured for a meeting conducted through VC:

A) Notice of Board Meeting: Along with the Notice of the Board Meeting, Directors have to be
informed that the VC option has been made available for the Board Meeting and seek
confirmation from them if they wish to attend the meeting through VC. However since the
meeting for the quarter and year end 31st March, 2020 has to be conducted through VC, it would
be a good practice to inform the Directors in advance and seek their confirmations. The contact
details of the person to be mentioned to whom the confirmation has to be given. The notice shall
specify the venue of the meeting, and it shall be the place where all the recordings of the
proceedings at the Meeting would be made.

All the necessary information to enable the directors to participate through VC should be shared
with the them along with the notice or separately. Necessary information includes the link to
download the app, steps to do so, login id and password if required and important instructions to
use the applications. Do a trial run before the meeting with more number of participants and take
the test results, for any issues faced get the same clarified with an expert. While testing the

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application, also try presenting and sharing of the documents to facilitate the same during the
Board Meeting.

B) Arrangements: Necessary arrangements to avoid failure of video or audio-visual connection.

Inform all the participants in advance the bandwidth requirement, get the application
downloaded few days before the meeting for smooth conduct of the Board meeting, ensure
availability of proper equipment like additional speakers or camera for effective participation.

C) Safeguard Integrity: The Chairperson/Secretary shall ensure that no person other than the
concerned director are attending or have access to the proceedings of the meeting conducted
through VC.

D) Proper Facility: The participants attending the meeting through VC should be able to hear
and see the other participants clearly during the course of the meeting. Companies are using
applications like Zoom, Skype, Microsoft Teams, Vidyo Connect, Webex, GoToMeeting etc. It
is important to ensure that the application helps you comply with the requirements of the Act.
Hence after thorough check the right application should be chosen.

E) Recording the proceedings: The application that you have chosen should have audio/video
recording facility which can be then stored for safekeeping and marking the tape recording(s) or
other electronic recording mechanism as part of the records of the company at least before the
time of completion of audit of that particular year.

F) Quorum: Ensure that the required quorum is present throughout the meeting.

G) Statutory registers: Registers required to be placed in the Board meeting as per the
provisions of the Act shall be placed at the scheduled venue of the meeting and where such
registers are required to be signed by the directors, the same shall be deemed to have been signed
by the directors participating through electronic mode, if they have given their consent to this
effect and it is so recorded in the minutes of the meeting.

Procedure:

Roll call by the Chairperson:

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To make a roll call at the commencement of the meeting and the director’s participating through
electronic mode shall state the following:

Name;

Location from where he is participating;

Confirmation the receipt of the agenda and relevant material facts of the meeting;

Confirming that no person other than him/her is attending or have access to the proceedings of
the meeting.

A note mentioning the above details can be shared with the participants for them to better
prepared at the meeting.

Chairman/ Company Secretary to read out the name of the persons attending other than
the Director

After the roll call, the Chairperson or the Company Secretary shall inform the Board about the
names of persons other than the directors who are present for the said meeting at the request or
with the permission of the Chairperson and confirm that the required quorum is complete.

Proceedings of the Meeting

Every person participating the meeting over VC shall identify himself for the record before
speaking on any item of business on the agenda.

If a statement of a director in the meeting through VC is interrupted or garbled, the Chairperson

or Company Secretary shall request for a repeat or reiteration by the Director

If a motion is objected to and there is a need to put it to vote, the Chairperson shall call the roll
that is to say that he shall first announce that he shall be doing the roll call and call out the name
of each director who shall identify himself while casting his vote and the Chairperson shall then
note the vote of each director.

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Chairperson to summarize the decisions taken during the meeting on each item of agenda
transacted along with the voting details, at the end of the meeting

Chairperson to make roll call at the end of the meeting and after every break.

Minutes: The minutes shall disclose the particulars of the directors who attended the meeting
through VC. The draft minutes of the meeting shall be circulated among all the directors within
fifteen days of the meeting either in writing or in electronic mode as may be decided by the
Board. Every director shall confirm and give his/her comments in writing, about the accuracy of
recording of the proceedings of that particular meeting in the draft minutes, within seven days or
some reasonable time as decided by the Board, after receipt of the draft minutes failing which his
approval shall be presumed. The minutes shall then be entered in the minute book as specified
under section 118 of the Act and signed by the Chairperson.

Shareholders Meetings

How can shareholders of your company approve matters requiring shareholders'

approval?

The MCA has allowed companies to convene their extra-ordinary general meetings through AV
(Audio-Visual) means till June 30, 2020 in order to approve unavoidable matters requiring
shareholders' approval. Your shareholders can attend the meeting from anywhere in the world
through any teleconferencing and web conferencing software.

What are the compliances connected with an AV (Audio-Visual) general meeting?

Since this special measure is intended for unavoidable matters only, the MCA has prescribed a
number of additional compliances which are required to be followed including: (a) ensuring two-
way AV facility for participation by shareholders; (b) recording and safekeeping of transcripts of
AV shareholder meetings; and (c) filing of resolutions passed at the AV general meeting with the
MCA within 60 days of the meeting.

How can shareholders of your company vote on matters discussed at an AV general

meeting?
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Voting at the AV general meeting can be done by show of hands, unless your articles suggest
otherwise or a poll has been demanded. If voting is to be done by poll, the company is required
to provide a 'designated email address' to all shareholders at the time of sending the notice of
meeting, on which the members can convey their vote on the resolutions at the time of the
meeting.

Can a proxy be appointed by shareholder of your company to attend an AV general

meeting?

No, however, corporate shareholders can appoint authorised representatives to participate and
vote in the AV general meeting.

Can the annual general meeting of your company be convened via AV means?

No, an annual general meeting ("AGM") cannot be convened through AV means. Unless your
company is newly incorporated, an AGM is required to be convened within 6 months from the
end of the previous financial year. Typically, the AGM is to be held by September 30 of each
year if your company's financial year ends on March 31). The MCA has allowed companies with
financial year ending on December 31, 2019 to hold their AGMs by September 30, 2020 (an
extension of 3 months).

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 CONCLUSION

Meeting through VC is an elaborate one considering the fact that the Board discussions are
highly sensitive and sanctity and integrity of the same has to be maintained. However, until now
one or two members would remotely attend the meeting through VC and hence following the
above-stated procedure was possible. But for now, if all the participants are joining through VC,
the procedural part might become repetitive and time-consuming for instance, every person to
identify himself before speaking on an agenda item or for the Chairman to take a roll call after
every break might disrupt the free-flowing discussions.

Given the current situation it would be helpful if certain procedures can be relaxed. Also it is
time to re-think the entire procedure and be future-ready. If the Act allows all business to be
transacted through VC without requirement of the quorum, companies may conduct more such
meetings in the future. Having said this the relaxation in procedure should not compromise the
safety and integrity of the meetings. Hence focus has to be on good systems/applications with
necessary security measures in place. The authorities can also prescribe safety standards and
parameters, which can be made mandatory for the application to be allowed to be used for the
Board Meetings. This way we can make Digitalized Board Meetings a reality.

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 REFERENCES

1. https://www.lexology.com/library/detail.aspx?g=7bc07cae-e6b8-4c86-83ae-
257b88f755bd.
2. https://www.osborneclarke.com/insights/new-law-make-easier-hold-agms-lockdown/.
3. https://www.mondaq.com/india/shareholders/950518/faqs-on-board-and-general-
meetings-during-covid-19.
4. https://cleartax.in/s/mca-guidelines-to-conduct-egm-during-lockdown
http://www.mca.gov.in/.

5. https://www.howardkennedy.com/en/latest/article/company-meetings-in-a-time-of-
coronavirus.
6. https://taxguru.in/company-law/companies-meetings-board-powers-amendment-rules-
2020.html.
7. http://www.mca.gov.in/MinistryV2/noticesandcirculars.html.

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