Section 3(3)(e) in The Companies (Meetings of Board and its Powers) Rules, 2014
(e)[ Any director who intends to participate in the meeting through electronic mode may intimate about such participation at the beginning of the calendar year and such declaration shall be valid for one year : [Substituted 'The director, who desire, to participate may intimate his intention of participation through the electronic mode at the beginning of the calendar year and such declaration shall be valid for one calendar year.' by Notification No. G.S.R. 880(E), dated 13.7.2017 (w.e.f. 31.3.2014).]