Definition of BODY Corporate

Can any explain me definition of Body Corporate n is there is any difference in body corporate n company as per company act 1956?

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The Companies Act has used an excluding definition for body corporate, defining it as

"Body corporate" or "corporation" includes a company incorporated outside India but doesnot include-

a. a corporation sole

b. a co-operative societyregistered under any law relating to co-operative societies

c. any other body corporate (not being a company company as defined in this Act), which the Central Govt.  may, by a notification in the official gazette, specify in this behalf.


Now, the concept of Corporation Sole is not defined anywhere in the Act. But concisely, apart from those excluded specifically, a body corporate means any entity that has its separate legal existence apart from the persons forming it. It enjoys a completely different legal status apart from its members. So, a body corporate shall include:

a company, a foreign company, a corporation, a statutory company, a statutory body, an LLP, etc. and such bodies that have separate legal existence.

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Company Secretary and Compliance Officer



Let me explain you in simple words.

Body corporate is much wider term as compare to company. The term body corporate includes indian company as well as foreign company in its ambit. However the word company includes only a company incorporated under the Companies Act, 1956.



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Sr Accounts Officer (Tax)

May I request to any one to clarify whether a school registered under Society Registration Act,1860 be considered as Body Corporate to apply the provisions of Service Tax.



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Can a partnership Firm be considered as body corporate??

Audit and Tax Advisory

Originally posted by : harsh jain

Can a partnership Firm be considered as body corporate??

Parnership firm is not a body corporate ,,if it is registered as llp it is body corporate


Thanks & regards

Ganesh babu k

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Can a proprietorship concern registered under Central Excise Act 1944, be treated as a body corporate?

Vice President (Corporate)

Following are not bodies corporates:

1) Proprietorship concern -- It is not a separate legal entity other than its proprietor and hence it is not a body corporate.

2) Society registered under Societies Registration Act is not a body corporate as held by Supreme Court in Board of Trustees Ayurvedic & Unani Tibia Collehe, Delhi v. State of Delhi, AIR 1962 SC 458.

3) Partnership firm is not a body corporate.


4. HUF - is not a body corporate 5. Mutual funds set up as per SEBI regulations run by trustees are not bodies corporate

Following are included in body corporate:


1.  All Indian companies registered under Companies Act

2. All foreign companies

3.  All corporations formed under special law of India or any other country

4.  LLPs

5. Public financial institutions u/s 4A of Companies Act 1956

6. Nationalised banks incorporated under Banking Companies (Acquisition & Transfer of Undertakings) Ac 1970.


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govt.department is body corporate,,like narmada nigam,,gujarat tourium,,


Body corporate broadly means a corporate entity which has a legal existence.

The term "body corporate" is defined in Section 2(11) of the Companies Act, 2013. This includes a private company, public company, one personal company, small company, Limited Liability Partnerships, foreign company etc.

“body corporate” or “corporation” also includes a company incorporated outside India.

However, body corporate does not include—

(i) a co-operative society registered under any law relating to co-operative societies; and

(ii) any other body corporate (not being a company as defined in the Companies Act 2013), which the Central Government may, by notification, specify in this behalf;

The above definition is different from the provisions existed in the erstwhile companies Act 1956, which had excluded a “corporation sole” also from the definition of body corporate which was, however, not defined in the Act of 1956



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