Ans:
Following are the entities that are not separate from their members legally -
A Sole Proprietorship firm
A partnership firm whether registered or not
A Registered Trust Under The Income Tax Act, of 1961
A Hindu Undivided Family whether Separated or not
Any unregistered association of persons conducting commercial business exceeding 200 is considered an illegal association. Thus, Such an association will also be considered as not separate from the members.