law: Companies Act, 2013 
  110.
  
    Postal
  
  ballot.
  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.
  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.