You are the Practicing Company Secretary. You have to advise your audit team regarding provision related to Companies Act, 2013 in relation to the Board meeting and its notice related to the board meeting. Answer each of

Board Meetings of a limited company Every company shall hold the first meeting of the Board of Directors within thirty days of the date of its incorporation and thereafter hold a minimum number of four meetings of its Board of Directors every year in such a manner that not more than one hundred and twenty days shall intervene between two consecutive meetings of the Board. (Section 173 of the Companies Act, 2013) Board meetings of a Specified IFSC Private Company In case of Specified IFSC Private Company-the Company shall hold the first meeting of the Board of Directors within sixty days of its incorporation and thereafter at least one meeting of the Board of Directors in each half of a calendar year. (Section 173 of the Companies Act, 2013) Board meetings of a dormant company A dormant company shall be deemed to have complied with the provisions of section 173 of the Companies Act, 2013 if at least one meeting of the Board of Directors has been conducted in each half of a calendar year and the gap between the two meetings is not less than ninety days. Notice of Appointment of Auditor to Registrar Notice to the Registrar for appointment of auditor shall be filed by the company in Form No. ADT-1 within 15 days of the meeting in which the auditor is appointed. (Section 139 of the Companies Act, 2013) Notice of the Board meetings at a shorter notice A meeting of the Board shall be called by giving not less than seven days' notice in writing to every director. However, a meeting of the Board may be called at shorter notice to transact urgent business subject to the condition that at least one independent director, if any, shall be present at the meeting. In case of absence of independent directors from such a meeting of the Board, decisions taken at such a meeting shall be circulated to all the directors and shall be final only on ratification thereof by at least one independent director, if any. [Section 173 of the Companies Act, 2013]