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of <h1>E-Voting Provisions Temporarily Non-Mandatory Until Dec 31, 2014, u/s 108 of Companies Act 2013.</h1> The circular addresses the implementation of electronic voting (e-voting) as per Section 108 of the Companies Act, 2013, and related rules. It highlights practical challenges faced by stakeholders and temporarily makes e-voting provisions non-mandatory until December 31, 2014. Clarifications include the prohibition of voting by show of hands when e-voting is applicable, the finality of e-votes despite physical meeting attendance, and the necessity of postal ballots for certain matters. It also clarifies that e-voting follows the 'one share, one vote' principle, and outlines the applicability of rule 20 for companies opting for e-voting voluntarily.
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