# Is a Company a Citizen? Nationality & Residence
## Company as a Citizen
Although a company is regarded as a legal person (though an artificial one), it is NOT a citizen under:
- The Constitution of India, OR
- The Citizenship Act, 1955
### Key Distinction
| Attribute | Company |
|---|---|
| Legal person | YES (artificial) |
| Citizen | NO |
## Nationality, Domicile & Residence
It is established through judicial decisions that although a company cannot be a citizen, it does have:
- Nationality
- Domicile
- Residence
## Why This Distinction Matters
- Citizenship rights under Article 19 (e.g., right to freedom of speech) are available only to citizens — and hence NOT to companies.
- However, since a company has nationality and residence, it can be subjected to taxation based on residence and can claim rights as a 'person' under certain articles (e.g., Article 14).
## Memory Aid
A company is a legal person without citizenship, but still has a 'home' (nationality, domicile, residence).