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of <h1>Clarification on Societies as 'Body Corporate' Under Societies Registration Act: Key Factors and Exclusions Explained.</h1> The circular addresses whether societies registered under the Societies Registration Act qualify as 'body corporate' under certain legal provisions. It clarifies that the determination depends on factors such as status, mode of incorporation, and constitution of the institution. The department cannot provide a general definition beyond the Act's terms or a list of qualifying bodies. Generally, a 'body corporate' is one incorporated under a statute with perpetual succession, a common seal, and legal entity status separate from its members. However, societies registered under the Societies Registration Act, 1860, and certain other bodies are explicitly excluded from this definition.
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