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<h1>Limited Liability Partnerships recognized as body corporates under Section 226(3)(a) of Companies Act, 1956.</h1> The Central Government, under the authority of the Companies Act, 1956, specifies that a Limited Liability Partnership (LLP) is recognized as a body corporate for the purposes outlined in Section 226(3)(a) of the same Act. This specification is made in accordance with clause (c) of sub-section (7) of section 2 of the Companies Act, 1956, and pertains to LLPs incorporated under section 3(1) of the Limited Liability Partnership Act, 2008.