The following matters shall not be dealt with in any meeting held through video conferencing or other audio visual means.-

• the approval of the annual financial statements;
• the approval of the Board’s report;
• the approval of the prospectus;
• the 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; and
• the approval of the matter relating to amalgamation, merger, demerger, acquisition and takeover.