In the Companies (Meetings of Board and its Powers) Rules, 2014, rule 4 shall be omitted

Rule 4 was omitted

Matters Not to be Dealt With in a Meeting Through Video Conferencing or Other Audio Visual Means
(1) The following matters shall not be dealt with in any meeting held through video conferencing or other audio visual means.-
(i) the approval of the annual financial statements;
(ii) the approval of the Board’s report;
(iii) the approval of the prospectus;
(iv) 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
(v) the approval of the matter relating to amalgamation, merger, demerger, acquisition and takeover.

Now these matter can be taken through VC mode.