Barr body is found in the cytoplasm during

Barr body is also known as sex chromatin, $\mathrm{X}$ chromatin. Barr body is partially inactivated and development of this facultative heterochromatin occurs in one of the two $\mathrm{X}$ chromosomes in interphase nuclei. Any of the two $\mathrm{X}$-chromosomes can become heterochromatic.