Minimum amount of receipt to be given

Dear Anup,

thankx for reply.

let me explain more clearly. my father is also a doctor and he writes a receipt for every amount of rs50 and above. i want to know what is the minimum amount we can charge without the hassel of writing receipts as i do not have serial prescripttions.

for how much minimum amount do we need to keep receipts for tax purpose? is it rs50 or more?

suppose i daily see 50 patients for which we maintain a seperate register with name and amount received and work done. it becomes a pain to write receipt even if patient does not want it just for tax purpose. 

so please tell me the amount we can receive without issuing receipt for tax purpose and only maintaining it in our OPD register for the amount received.

regards