Definition of company expanded to include foreign corporates, Board-declared bodies and not-for-profit companies; tax recovery role clarified. The amendments widen the statutory definition of company to include foreign bodies corporate, institutions assessed as companies under prior or current law, entities the Board may declare to be companies for specified assessment years, section 25 companies, and companies without share capital declared by the Board as of substantial public interest; they also add corporations established by statute and change 'registered office' to 'registered or principal office.' A new definition establishes the office of Tax Recovery Commissioner, authorisable by Central Government notification to exercise tax-recovery powers.