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This theorem is applicable only to the planar bodies. Bodies which are flat with very less or negligible thickness. This theorem states that the moment of inertia of a planar body about an axis perpendicular to its plane is equal to the sum of its moments of inertia about two perpendicular axes concurrent with the perpendicular axis and lying in the plane of the body.
Parallel axis theorem is applicable to bodies of any shape. The theorem of parallel axis states that the moment of inertia of a body about an axis parallel to an axis passing through the centre of mass is equal to the sum of the moment of inertia of body about an axis passing through centre of mass and product of mass and square of the distance between the two axes.
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