who are body corporate

Body Corporate is defined in section 2(11) of the companies act, 2013

"body corporate" or "corporation" includes a company incorporated outside India, but 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 this Act), which the Central Government may, by notification, specify in this behalf;

So generally speaking Company means a Company which is registered under the Companies Act, 2013 and Body corporate includes all companies including companies incorporate outside India as well except for Co operative society.

Eg of Company : Reliance Industries Limited, Tata Steel Limited, Infosys Limited etc

Eg of Body Corporate: Alphabet Inc, Microsoft corporation, facebook Inc etc a foreign companies which are not incorporated in India. However, a subsidiary of such companies (body corporate) if incorporated in India, will be called as Company as per Companies Act. Eg; Google India Private Limited, Pepsico India Private Limited etc.