Mention the requirements in relation to maintenance of minutes, as prescribed by the Secretarial Standards Board.

The requirements in relation to maintenance of Minutes, as prescribed by the Secretarial Standard Board are given below. Minutes of Board Meeting Minutes shall be recorded in books maintained for that purpose. A distinct Minutes Book shall be maintained for meetings of the Board and each of its Committee. A company may maintain its Minutes in physical or in electronic form. Minutes may be maintained in electronic form in such manner as prescribed under the Companies Act, 2013 and as may be decided by the Board. Minutes in electronic form shall be maintained with Timestamp. A company shall however follow a uniform and consistent form of maintaining the Minutes. Any deviation in such form of maintenance shall be authorised by the Board. The pages of the Minutes Book shall be consecutively numbered. This shall be followed irrespective of a break in the Book arising out of periodical binding in case the Minutes are maintained in physical form. This shall be equally applicable for maintenance of Minutes Book in electronic form with Timestamp. In the event any page or part thereof in the Minutes Book is left blank, it shall be scored out and initialled by the Chairman who signs the Minutes. Minutes shall not be pasted or attached to the Minutes Book or tampered with in any manner. Minutes Book, if maintained in loose-leaf form, shall be bound periodically depending on the size and volume and coinciding with one or more financial years of the company. There shall be a proper locking device to ensure security and proper control to prevent removal or manipulation of the loose leaves. Minutes Books shall be kept at the Registered Office of the Company or at such other place as may be approved by the Board. Minutes of General Meeting Minutes shall be recorded in books maintained for that purpose. A distinct Minutes Book shall be maintained for Meetings of the Members of the company, creditors and others as may be required under the Act. Resolutions passed by postal ballot shall be recorded in the Minutes book of General Meetings. A company may maintain its Minutes in physical or in electronic form. Minutes may be maintained in electronic form in such manner as prescribed under the Act and as may be decided by the Board. Minutes in electronic form shall be maintained with Timestamp. A company shall, however, follow a uniform and consistent form of maintaining the Minutes. Any deviation in such form of maintenance shall be authorised by the Board. The pages of the Minutes Books shall be consecutively numbered. This shall be followed irrespective of a break in the Book arising out of periodical binding in case the Minutes are maintained in physical form. This shall be equally applicable for maintenance of Minutes Book in electronic form with Timestamp. In the event any page or part thereof in the Minutes Book is left blank, it shall be scored out and initialled by the Chairman who signs the Minutes. Minutes shall not be pasted or attached to the Minutes Book, or tampered with in any manner. Minutes of Meetings, if maintained in loose-leaf form, shall be bound periodically at least once in every three years. There shall be a proper locking device to ensure security and proper control to prevent removal or manipulation of the loose leaves. Minutes Books shall be kept at the Registered Office of the company.