The main differences between a departmental undertaking and a public corporation are:

1. As a departmental undertaking does not have a separate legal entity, it cannot be used. On the other hand, statutory corporation has a separate legal entity, it can be sued. 

2. The funds of a departmental undertaking consist of budgetary allocation made by the Government. But the funds of a statutory corporation consist of share capital wholly contributed by the government and funds borrowed by the corporation from the government or from the public. 

3. A departmental undertaking is subject to more government control and regulation than a statutory corporation. 

4. A departmental undertaking does not enjoy flexibility of operations, whereas a statutory corporation has considerable flexibility of operations. 

5. A departmental undertaking cannot borrow funds from the public. But a statutory corporation can borrow funds from the public.

6. A departmental oranisation is an old type of state enterprise, whereas a statutory corporation is a modern type of state enterprise. 

7. A departmental organization is not created by any act, whereas a statutory corporation is created by a special act of the parliament. 

8. A departmental undertaking is established by a ministry. But a public corporation is established by the parliament or legislature. 

9. A departmental undertaking does not have a separate legal entity. On the other hand, a statutory corporation has a separate legal entity. 

10. A departmental undertaking is subject to more government control and regulation than statutory corporations.