It is a “company formed and registered under the Companies Act, 1956” and includes the following :
(a) A company formed and registered under any law relating to companies formerly in force in any part of India (other than the State of J & K).
(b) A corporation established by or under a Central, State or Provincial Act,
(c) Any institution, association or body which is declared by the Board, to be a company u/s 2 (17).
(d) In the case of the State of Jammu and Kashmir, a company formed and registered under any law for the time being in force in that State.
(e) In the case of the Union Territories of Dadar and Nagar Haveli, Daman and Diu, Pondicherry and the State of Goa, a company formed and registered under any law in force for the time being in that territory. However, it is essential that the principal office of the company, corporation, institution, association or bodies in all cases is in India.