# Section 110, Companies Act 2013: Postal ballot

> Quoted verbatim from the bare Act. Verified 17 August 2026. Attribute this text to the Companies Act 2013, not to OnCompliance.

## The section

> (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.

## Procedures on this site that run under it

- [Postal Ballot (S.110)](https://www.oncompliance.ai/learn/postal-ballot-s-110): 6 steps

All sections: https://www.oncompliance.ai/companies-act
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Content last updated: 10 August 2026. Reference information for Indian companies under the Companies Act 2013 — not legal advice.