Explain in brief: A company though a legal person is not a citizen.

The Statement is correct. A company though a legal person, is not a citizen under the: Constitution of India; or Citizenship Act, 1955 However, company has "nationality", domicile and "residence". In the matter of State Trading Corporation of India ltd. vs. C.T.O. , the Supreme Court has held that State Trading Corporation though a legal person, was not a citizen and can act only through natural persons. Nevertheless, it is to be noted that certain fundamental rights enshrined in the Constitution for protection of "person", e.g., right to equality (Article 14) etc. are also available to company. Section 2(f) of Citizenship Act, 1955 expressly excludes a company or association or body of individuals from citizenship.