Under Section 173 Companies Act 2013, the minimum number of Board meetings in a year is:

1. Section 173(1) Companies Act 2013: '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.' 2. Section 173(5): an OPC, small company or dormant company shall be deemed to have complied if at least ONE MEETING of the Board has been conducted in EACH HALF of a calendar year and the gap is at least 90 DAYS. 3. Section 173(2) permits participation through video conferencing (subject to Rule 3 Companies (Meetings of Board) Rules 2014). 4. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 173_