Minutes can be classified into the following three types on the kind of meeting to which they relate:-
  1. Minutes of Board meetings
  2. Minutes of meetings of committee of the Board
  3. Minutes of General meetings

Minutes -- Meaning
The term ‘minutes’ though not defined in the Companies Act, 1956, may be considered as a written record of proceedings of a meeting of any Company duly kept in pursuance of the law. Minutes contain inter alia a description of the type of meeting to which they relate, its date, time and venue, mention about persons attended the meeting concerned, confirmation of minutes of previous meeting as a result of practice, decisions taken, process at the meeting, discussions held, voting on resolutions, etc.

Minutes may also be defined as the written record of the business transacted at the meetings. Minutes record what was done at the meeting. i.e. decision taken at the meeting, therefore, the minutes should contain record of the business transacted at the meeting as a whole and should exclude any reference to conduct or events which are not themselves items of transacted business.