Under Section 173(2) and 174(1) Companies Act 2013, participation of a director through VIDEO CONFERENCING in a Board meeting:

1. Section 173(2) Companies Act 2013 permits participation of a director in Board meetings by VIDEO CONFERENCING or other audio-visual means as prescribed. 2. Originally Rule 3 Companies (Meetings of Board) Rules 2014 excluded certain matters from VC participation: approval of annual financial statements, Board's report, prospectus, audit committee meeting on financial statements, approval of merger/demerger. 3. The Companies (Meetings of Board) Amendment Rules, 2017 RELAXED this and permitted VC participation for these matters provided at least the prescribed quorum was physically present. 4. Section 173(2) was further amended in 2020 / 2021 to facilitate VC during the COVID-19 period. 5. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 173(2); Companies (Meetings of Board and its Powers) Rules 2014, Rule 3_