“company” means a company as defined in the Companies Act, 1994 (Act No. XVIII of 1994) and includes—

(a) any liaison office, representative office or branch office of any foreign institution;

(b) any permanent establishment of a foreign entity or person;

(c) any association or body incorporated by or under the laws of a country outside Bangladesh;

(d) any bank, insurance body or ¹[finance company];

(e) any industrial and commercial organizations, foundations, societies, cooperative societies and any educational institutions;

(f) any organization registered with the Bureau of NGO Affairs or the Microcredit Regulatory Authority;

(g) any firm, association of persons, joint venture or an association or combination of persons, called by whatever name, if any of such persons is a company as defined in the Companies Act, 1994 (Act No. XVIII of 1994) or a foreign entity;

(h) statutory government authority, local authorities, autonomous bodies;

(i) any entity established or constituted by or under any law for the time being in force;

(j) all entities other than individual, firm, association, trust, Hindu undivided family and fund;

(k) any foreign association or body, not incorporated by or under any law, which the Board may, by general or special order, declare to be a company for the purposes of this Act;