https://www.taxtmi.com/circulars?id=10723 A body will be treated as a body corporate if it is incorporated under statute, has perpetual succession, a common seal and is a legal entity separate from its members; however, societies registered under the Societies Registration Act, 1860, and entities specifically excluded by clause (7) sub clauses are not included within the term "body corporate". en-us Wed, 13 Mar 1963 00:00:00 +0530 Thu, 16 Jun 2011 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10723 A body will be treated as a body corporate if it is incorporated under statute, has perpetual succession, a common seal and is a legal entity separate from its members; however, societies registered under the Societies Registration Act, 1860, and entities specifically excluded by clause (7) sub clauses are not included within the term "body corporate". Circulars Companies Law Wed, 13 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10723