Limited Liability Partnership specified as body corporate, enabling application of section 226(3)(a) corporate treatment. Central Government, exercising the power under clause (c) of sub section (7) of section 2 of the Companies Act, 1956, specifies the Limited Liability Partnership incorporated under clause (1) of section 3 of the Limited Liability Partnership Act, 2008 as a body corporate for the limited purpose of clause (a) of sub section (3) of section 226 of the Companies Act, 1956, thereby applying that specific Companies Act provision to LLPs without broader reclassification.