Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 62(3)] [Section 62] [Entire Act] Union of India - Subsection Section 62(3)(a) in The Benami Transactions (Prohibition) Act, 1988 (a)"company" means a body corporate, and includes-(i)a firm; and(ii)an association of persons or a body of individuals whether incorporated or not; and