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"Body corporate" or "corporation" - Companies Law Ready Reckoner - Companies LawExtract As per section 2(11) of the Companies Act 2013 , unless the context otherwise requires,- body corporate or corporation includes a company incorporated outside India, but does not include- ( i ) a co-operative society registered under any law relating to co-operative societies; and ( ii ) any other body corporate not being a company as defined in this Act, which the Central Government may, by notification, specify in this behalf;
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