https://www.taxtmi.com/manuals?id=5666 The statutory definition of body corporate includes companies incorporated outside India, subject to contextual qualification, and excludes co-operative societies registered under co-operative laws. It further permits exclusion of other non-company corporate entities through a formal notification mechanism, establishing an exemption power that narrows the baseline inclusion. en-us Fri, 25 Oct 2024 15:38:00 +0530 Wed, 06 Nov 2024 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5666 The statutory definition of body corporate includes companies incorporated outside India, subject to contextual qualification, and excludes co-operative societies registered under co-operative laws. It further permits exclusion of other non-company corporate entities through a formal notification mechanism, establishing an exemption power that narrows the baseline inclusion. Manuals Companies Law Fri, 25 Oct 2024 15:38:00 +0530 https://www.taxtmi.com/manuals?id=5666