- Individuals.
- Sole Proprietary Concerns.
- Partnership Firms.
- Limited Liability Partnership.
- Hindu Undivided Family.
- Private and Public Limited Companies.
- Public Corporations.
- Registered or Unregistered Societies or Associations / Clubs.
- Trusts/Provident Funds.
- Executors and Administrators.
- Government/Semi-Government Bodies etc. Departments, Taluk/ District Boards, Local.
- Charitable and Religious institutions.