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of <h1>Secretarial Standard-2 mandates guidelines for General Meetings, including e-voting, under Companies Act, 2013; excludes specific company types.</h1> The Secretarial Standard-2 (SS-2) on General Meetings, issued by the Institute of Company Secretaries of India and approved by the Central Government, is mandatory for companies under the Companies Act, 2013. It outlines principles for convening and conducting General Meetings, including e-voting and postal ballot procedures. The Standard applies to all companies except One Person Companies and certain exempted classes. It covers definitions, notice requirements, quorum, voting procedures, and the roles of directors and auditors. It also addresses the preservation and inspection of meeting minutes, the conduct of polls, and the handling of resolutions.
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