Section 110 Postal ballot – Companies Act 2013

Amended and updated notes on section 110 of Companies Act 2013. Detail discussion on provisions and rules related to postal ballot.

Amended and updated notes on section 110 of Companies Act 2013. Detail discussion on provisions and rules related to postal ballot.

Chapter VII (Sections 88122) of the Companies Act, 2013 (CA 2013) deals with the provisions related to management and administration. Section 110 of CA 2013 provides for postal ballot.

Recently, we have discussed in detail section 109 (Demand for poll) of CA 2013. Today, we learn the provisions of section 110 of Companies Act 2013 read with the Companies (Management and Administration) Rules, 2014.

Section 110 of the Companies Act, 2013 has been notified by the Ministry of Corporate Affairs (MCA) vide Notification No. S.O. 902(E) issued dated 27.03.2014. This notification shall come into force from 1st April, 2014 i.e. the commencement date of section 110 is 1-04-2014.

Name of ActThe Companies Act 2013
Enacted byParliament of India
Administered byMinistry of Corporate Affairs (MCA)
Number of Chapters29
Number of Sections484 (470-43+57)
Number of Schedules7
You are reading:
Chapter No.VII
Chapter NameManagement and Administration
Section No.110
Section NamePostal ballot
Monthly Updated EditionCompany Law PDF

Section 110 of Companies Act 2013: Postal ballot

Section 110 shall come into force on 1st April, 2014 vide Notification No. S.O. 902(E) issued dated 27.03.2014.

(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.


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