Enumerate the matters not to be dealt with in a Meeting through Video-Conferencing or other Audio Visual means.

Section 173 (2) of the Companies Act, 2013 read with Rule 4 of the Companies (Meetings of Board and its Powers) Rules, 2014 prescribes restriction on following matters which 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 statements including consolidated financial statements to be approved by the Board. the approval of the matter relating to amalgamation, merger, demerger, acquisition and takeover.