What items of business are required to be transacted through postal ballot in terms of provisions of the Companies Act, 2013?

Pursuant to clause (a) of sub-section (1) of section 110 of the Act read with Rule 16 of Companies (Management and Administration) Rules, 2014, the following items of business shall be transacted only by means of voting through a postal ballot:- Alteration of the object clause of the Memorandum of Association, Alteration of Articles of Association in relation to insertion or removal of provisions which are required to be included in its articles of the company in order to constitute it a private company, Change in the place of registered office outside the local limits of any city, town, or village, Change in objects for which the company has raised money from public through prospectus and still has any unutilised amount out of the money so raised, Issue of shares with differential rights as to voting or dividend or otherwise, Variation in the rights attached to a class of shares/debentures/other securities, Buy-back of shares, Election of a director under section 151 of the Act, Sale of the whole or substantially the whole of an undertaking of the company, Giving loans or extending guarantee or providing securities in excess of the limit specified under section 186(3). One Person Company and companies having members up to 200 are not required to transact any business through postal ballot in terms of Proviso to Rule 22(16).