Under Section 12(3)(n), the Authority may form one or more companies under company law for the purpose of:

Section 12(3)(n) permits the Authority to form one or more companies under the Companies Act, 1956 (or any other law relating to companies) specifically 'to further the efficient discharge of the functions imposed on it by this Act' - a purpose-bound corporate power, not a mechanism to bypass borrowing limits under Section 27, escape CAG audit jurisdiction under Section 28, permanently offload statutory functions to private entities, or distribute profits internally to staff. Any company so formed remains an instrumentality furthering AAI's own statutory mandate, and this power operates alongside other commercial functions listed in Section 12(3), such as consultancy services (clause (k)) and joint ventures (clause (r)).