” Body corporate ” Meaning in Companies Act 2013

As per Section 2(11) of Companies act 2013

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;