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of <h1>Company decisions by postal ballot u/s 110, with e-voting meetings allowed for notified matters; resolution treated as passed.</h1> Section 110 prescribes that a company must transact, by postal ballot, such items of business as the Central Government notifies as mandatorily requiring postal ballot, and may transact any other item by postal ballot except ordinary business and matters where directors or auditors have a right to be heard at a meeting. It further permits an item otherwise mandated for postal ballot to be transacted at a general meeting where the company is required to provide electronic voting under section 108, following that procedure. A resolution approved by the requisite shareholder majority through postal ballot is deemed to have been duly passed at a general meeting convened for that purpose.
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