Under Section 167 Companies Act 2013, the office of a director shall become VACANT IF (inter alia) he absents himself from ALL the meetings of the Board held during a period of:

1. Section 167(1) Companies Act 2013 enumerates several disqualifications that vacate a director's office: (a) incurs any of the disqualifications under section 164; (b) ABSENTS HIMSELF FROM ALL THE MEETINGS OF THE BOARD HELD DURING A PERIOD OF 12 MONTHS WITH OR WITHOUT SEEKING LEAVE OF ABSENCE OF THE BOARD; (c) acts in contravention of Section 184 (interest disclosure); (d) failure to disclose interest; (e) disqualification by court/NCLT order; (f) conviction by court for any offence with sentence ≥ 6 months; (g) removal under Section 169; (h) ceases to hold qualifying office for which he was appointed. 2. The 12-MONTH ABSENCE rule applies regardless of leave of absence — the underlying policy is active engagement. 3. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 167(1)(b)_