An Association of Persons or a Body of Individuals, whether incorporated or not

Association of Persons (AOP) are persons who combine together to form a joint enterprise but does not constitute a partnership. Three must a common purpose and a common action to achieve the common purpose for which the AOP is constituted. AOP can have individuals, firms, companies or Associations as its members. Body of Individuals as against AOP can have only individuals as members and non-individuals cannot be members.