Section 4(2)(a) in The Post Office Savings Certificates Rules, 1960
(a)A Single Holder Type Certificate may be issued to:-(i)an individual person (whether an adult or minor);(ii)a banking company and Co-operative bank;(iii)a company;(iv)a corporation;(v)a co-operative society including Co-operative bank;(vi)an association, institution or body registered as a society under any law for the time being in force;(vii)a firm registered under the Indian Partnership Act, 1932 (9 of 1932)(viii)a local authority; and(ix)a provident fund