Section 9(3) in The Prevention of Corruption Act, 1988
(3)For the purposes of section 8 and this section,-(a)"commercial organisation" means-(i)a body which is incorporated in India and which carries on a business, whether in India or outside India;(ii)any other body which is incorporated outside India and which carries on a business, or part of a business, in any part of India;(iii)a partnership firm or any association of persons formed in India and which carries on a business whether in India or outside India; or(iv)any other partnership or association of persons which is formed outside India and which carries on a business, or part of a business, in any part of India;(b)"business" includes a trade or profession or providing service;(c)a person is said to be associated with the commercial organisation, if such person performs services for or on behalf of the commercial organisation irrespective of any promise to give or giving of any undue advantage which constitutes an offence under sub-section (1).Explanation 1. - The capacity in which the person performs services for or on behalf of the commercial organisation shall not matter irrespective of whether such person is employee or agent or subsidiary of such commercial organisation.Explanation 2. - Whether or not the person is a person who performs services for or on behalf of the commercial organisation is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between such person and the commercial organisation.Explanation 3. - If the person is an employee of the commercial organisation, it shall be presumed unless the contrary is proved that such person is a person who has performed services for or on behalf of the commercial organisation.
