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of <h1>Societies registered under Societies Registration Act classified as unincorporated bodies under Section 2(13) Black Money Act 2015</h1> Under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, Section 2(13) defines 'Unincorporated Body' as encompassing firms, associations of persons, or bodies of individuals. The legal distinction was clarified in a judicial precedent where the court held that societies registered under the Societies Registration Act are neither corporations nor quasi-corporations, but constitute unincorporated societies under constitutional provisions. This classification has significant implications for tax treatment and legal status determination of various organizational structures.
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