Maintenance of books of accounts by medical profession

Rule 6F: Books of Account to be maintained:

Every person carrying on Legal, Medical, Engineering or Architectural Profession or Profession of Accountancy or Interior Decoration or Film Artist or Authorized Representative if his Gross Receipts exceeds Rs.2,50,000 in all the three years immediately preceding the previous year or

Where the profession has been newly set up in the previous year his gross receipts are likely to exceed Rs.2,50,000 in that year.

The following books of accounts and documents are required to be maintained:-

• Cash book;
• Journal;
•  Ledger;
• Carbon copies of the bills and receipts issued by the person in relation to sums exceeding Rs.25;
• Original bills and receipts issued to the person in respect of the expenditure incurred.

Dear Sir.,

But, Many more Doctors can't maintain the books of accounts. Only given Priscripttion without Carbon copy... They have only Bank accounts and Transactions.

Then how to get accounts and Audit?

They should declare income u/s. 44ADA...........