Quick Summary
The Income Tax Department has released a detailed set of FAQs on Form No. 25, offering clarity on its applicability, maintenance and legal importance for medical professionals. The FAQs aim to streamline record-keeping practices and strengthen transparency in professional income reporting, especial
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FAQ :
Form 25 is a daily case register mandated under Rule 46 of the Income Tax Rules, 2026, requiring medical practitioners to systematically record patient transactions and professional receipts.
Doctors, surgeons, dentists, pathologists, radiologists, and practitioners of traditional medicine are required to maintain Form 25 if their gross receipts exceed Rs 1.5 lakh in any of the preceding three years or are expected to exceed this amount for new practitioners.
No, Form 25 does not need to be submitted with the Income Tax Department. It must be maintained daily and produced only when demanded by the Assessing Officer.
Form 25 should capture the date, serial/case number, patient name, nature of services rendered, fees charged and received, and the date of receipt.
Yes, electronic maintenance of Form 25 is permitted, provided the records are accessible in India, updated daily, and proper backups are maintained on local servers.
Medical professionals must preserve Form 25 records for at least seven years from the end of the relevant tax year, or until reassessment proceedings are completed if applicable.
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