Dear Madam,

Greetings!

As per the Companies(Meetings of Board and its Powers)Rules, 2014

 At the commencement of the meeting, a roll call shall be taken by the Chairperson when every director participating through video conferencing or other audio visual means shall state, for the record, the following namely:-

(a) name;
(b) the location from where he is participating;
(c) that he has received the agenda and all the relevant material for the meeting; and
(d) that no one other than the concerned director is attending or having access to the proceedings of the meeting

It is also mentioned in the secretarial standard:

In case of Directors participating through Electronic Mode, the Chairman shall confirm the attendance of such Directors. For this purpose, at the commencement of the Meeting, the Chairman shall take a roll call

Hope it helps.

Dear Member,

Roll Call is a process of calling out a list of names to establish who is present.

Nothing is prescribed under the Companies Act 2013 that mandates such process in a physical meeting.

However in case of Electronic meeting, the (Meetings of Board and its Powers)Rules, 2014 and Secretarial Standards mandates such process and below is the relevent provision for the same.

4.1.3 Every Director, Company Secretary who is in attendance and every Invitee who attends a Meeting of the Board or Committee thereof shall sign the attendance register at that Meeting. In case of Directors participating through Electronic Mode, the Chairman shall confirm the attendance of such Directors. For this purpose, at the commencement of the Meeting, the Chairman shall take a roll call. The Chairman or Company Secretary shall request the Director participating through Electronic Mode to state his full name and location from where he is participating and shall record the same in the Minutes.

Hello Ma'am,

Companies Act, 2013 do not define the term "roll call"

Roll call basically refers to taking into consideration the attendance of a person in a meeting through video conferencing or other audio-visual means.

as per section 173 read with rule 3(4) of Companies(Meetings of Board and its power) rules 2014,

the Chairperson of the meeting shall take roll call at the commencement of the meeting, when every director is participating through video conferencing or other audio visual means shall state, for the record, the following namely:-
(a) name;
(b) the location from where he is participating;
(c) that he has received the agenda and all the relevant material for the
meeting; and
(d) that no one other than the concerned director is attending or having
access to the proceedings of the meeting at the location mentioned in
clause (b);

Sub-rule 5 provides that after the roll call, the Chairperson or the Company
Secretary shall inform the Board about the names of persons other than
the Directors who are present for the said meeting at the request or with
the permission of the Chairperson and confirm that the required quorum is
complete.

hope it helps,

Thank you.

Thnaks Guys for all your Inputs.