30 April 2026
For FY 2025-26 / AY 2026-27, Form No. 25 under the new Income-tax Rules, 2026 is not applicable. Existing rules/forms under the Income-tax Act, 1961 continue for that year.
From the period to which the new Income-tax Act, 2025 and Rules, 2026 apply, Form No. 25 will be relevant for medical professionals/doctors as a daily case register, subject to prescribed limits. It is not a general form for all professionals or all small taxpayers. Non-medical professionals are not required to maintain Form 25 merely because they are professionals.
For doctors/medical practitioners, also check whether the old Rule 6F/Form 3C requirement applies under the existing law for FY 2025-26, depending on gross receipts/income and books-of-account requirements.