Form 25 applicable for doctors year-25-26
This query is : Resolved
Kollipara Sundaraiah
(Querist)
30 April 2026
Sir,
New income tax act 2025 form 25 applicable for professional all or small tax payers f.y.25-26 compulsory or not
New income tax act 2025 form 25 applicable for professional all or small tax payers f.y.25-26 compulsory or not
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.
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.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Taxation of crypto futures in India Fy 2026- 2027
- Nursery business
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Tax on Amount transferred in HUF Account
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
