Section 110: Postal ballot
What this section makes a company do, step by step, with the eForms and the days each step allows. Then the section itself, quoted in full.
The procedure, step by step.
Every step in order, the days each one allows, and the eForm it files.
Postal Ballot (S.110)
6 steps · about 79 days · MGT-14| Step | Allows | Files |
|---|---|---|
| Board Approves Postal Ballot | 7 days | — |
| Send Postal Ballot Notice | 7 days | — |
| Voting Period (30 days) | 30 days | — |
| Scrutinizer Report | 3 days | — |
| Declare Results | 2 days | — |
| File MGT-14 | 30 days | MGT-14 |
Section 110 in full.
(1) Notwithstanding anything contained in this Act, a company—
(a) shall, in respect of such items of business as the Central Government may, by notification, declare to be transacted only by means of postal ballot; and
(b) may, in respect of any item of business, other than ordinary business and any business in respect of which directors or auditors have a right to be heard at any meeting, transact by means of postal ballot, in such manner as may be prescribed, instead of transacting such business at a general meeting:
[Provided that any item of business required to be transacted by means of postal ballot under clause (a), may be transacted at a general meeting by a company which is required to provide the facility to members to vote by electronic means under section 108, in the manner provided in that section.]
(2) If a resolution is assented to by the requisite majority of the shareholders by means of postal ballot, it shall be deemed to have been duly passed at a general meeting convened in that behalf.
Quoted from the Companies Act 2013 (Act 18 of 2013) as amended, and checked against the MCA text on 17 August 2026. Reproduction of an Act is permitted under section 52(1)(q) of the Copyright Act 1957.
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