Boi and partnership

A BOI Body of Individuals is a creation of law. Whereas a partnership or AOP is a creation by voluntary act of the persons desiring to come together to do business or any other activity. For Eg. A person dies leaving a will directing that his sole properitory business should be carried on by his 3 sons and the profits to be distirbuted among all his hiers in a particular way. If the 3 sons continue this business without resorting to any other mode of organisation ( partnership etc. ) then this is called a Body of Individuals in Income tax law. Also in a BOI the members - as the name suggests - can be individuals only. But in AOP or partnership, the members can be of any type.