Section 9(3)(a) in The Prevention of Corruption Act, 1988
(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;