Section 22(16) in The Companies (Management and Administration) Rules, 2014
(16)pursuant to clause (a) of sub-section (1) of section 110, the following items of business shall be transacted only by means of voting through a postal ballot-(a)alteration of the objects clause of the memorandum and in the case of the company in existence immediately before the commencement of the Act, alteration of the main objects of the memorandum;(b)alteration of articles of association in relation to insertion or removal of provisions which, under sub-section (68) of section 2, are required to be included in the articles of a company in order to constitute it a private company;(c)change in place of registered office outside the local limits of any city, town or village as specified in sub-section (5) of section 12;(d)change in objects for which a company has raised money from public through prospectus and still has any unutilised amount out of the money so raised under sub-section (8) of section 13;(e)issue of shares with differential rights as to voting or dividend or otherwise under sub-clause (ii) of clause (a) of section 43;(f)variation in the rights attached to a class of shares or debentures or other securities as specified under section 48;(g)buy-back of shares by a company under sub-section (1) of section 68;(h)election of a director under section 151 of the Act;(i)sale of the whole or substantially the whole of an undertaking of a company as specified under sub-clause (a) of sub-section (1) of section 180;(j)giving loans or extending guarantee or providing security in excess of the limit specified under sub-section (3) of section 186:[Provided that One Person Company and other companies having members upto two hundred are not required to transact any business through postal ballot.Provided that any aforesaid items of business under this sub-rule, required to be transacted by means of postal ballot, 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:Provided further that One Person Companies and other companies having members upto two hundred are not required to transact any business through postal ballot.] [Substituted by Notification No. G.S.R. 560(E), dated 13.6.2018 (w.e.f 31.3.2014)]
