Postal ballot: certain company resolutions must be passed by postal ballot or may be transacted via electronic voting. The Central Government may require specified items to be transacted only by postal ballot; companies may also transact non-ordinary items (excluding matters where directors or auditors may be heard) by postal ballot in the prescribed manner. A company obliged to provide electronic voting may instead transact such items at a general meeting using electronic voting. A resolution assented to by the requisite majority via postal ballot is deemed duly passed as if at a convened general meeting.