Question
Company under SEBI Act  I.       Means
any body corporate   II.       But does not include a firm III.       And includes a firm or other association of individuals IV.  And includes a firm but does not include association of individualsSolution
Based on the Explanation to Section 27 (Offences by Companies) of the Securities and Exchange Board of India (SEBI) Act, 1992, the correct answer is:  I and III  Legal Reasoning (Section 27 Explanation)  While the SEBI Act generally adopts  definitions from the Companies Act, Section 27 provides a specific, broader definition of "Company" solely for the purpose of fixing liability for offences.  The Act states:  "For the purposes of this section, 'company' means any body  corporate and includes a firm or other association of individuals."  Therefore: Â
- Statement I ("Means any body  corporate") is Correct. Â
- Statement III ("And includes a firm or other association of individuals") is Correct. Â
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