Postal ballot procedure requires notices approved after 15 June and mandates serialised ballots, scrutinizer oversight, and board authorisation. The circular clarifies that the Companies (postal ballot) Rules and section 192A apply to notices approved by the board after 15 June 2001; companies need not advertise despatch dates but may do so; postal ballots must be serially numbered and watermarked, specify the last receipt date under Rule 5(f), and record voting proportional to paid-up equity on despatch date. A board resolution must authorise the company secretary and one functional director to oversee the postal ballot, which must be notified to the Registrar of Companies. Scrutinizer appointment, receipt deadlines, record-keeping and interplay with the general meeting are prescribed, and proposed rule amendments are listed.