(a). Individuals (Having 18 years old any person)
(b). Joint Accounts
(c). Sole proprietorship concern (Business trading firm)
(d). Partnership firms
(e). Hindu joint families
(f). Private Limited Company (Memorandum & Articles of Association, Certificate of Incorporation)
(g). Public Limited Company (Memorandum & Articles of Association, Certificate of Incorporation, Certificate of Commencement)
(h). Corporations (Corporation, autonomous bodies)
(i). Local Bodies (Municipal Corporation, District Council)