Income Tax Form 25: Mandatory Form of daily case register for Medical Professionals

Form No. 25 is a prescribed daily case register under Rule 46 read with section 62 of the Income-tax Act, 2025, applicable to medical practitioners such as doctors, dentists, and other healthcare professionals whose gross receipts exceed ₹1.5 lakh in any of the preceding three tax years or are expected to exceed the threshold in a new practice. It requires maintenance of detailed day-to-day records including patient name, nature of services, fees received, and date of receipt. The form is not required to be furnished with the tax department but must be produced before the Assessing Officer when called upon. It must be maintained on a real-time basis and preserved for seven tax years. The register can be kept electronically subject to accessibility and data storage conditions in India. The purpose of Form 25 is to ensure accurate reporting of professional income, support declared receipts, and facilitate verification, thereby promoting transparency and compliance in medical profession taxation.

FAQ’s pertaining to Income Tax Form 25: Mandatory Form of daily case register for Medical Professionals under Rule 46 read with Section 62 of Income-tax Act, 2025

Form of Daily Case Register under Rule 46 read with Section 62 of the Income-tax Act, 2025.

Q1. What is Form No. 25?

Ans:- Form No. 25 is a prescribed daily case register required to be maintained by practitioners of any system of medicine under Rule 46(6) of the Income-tax Rules, 2026.

Q2. Who is required to maintain Form No. 25?

Ans:- Practitioners of any system of medicine, including physicians, surgeons, dentists, pathologists, radiologists, vaids, and hakims and other medical practitioners, are required to maintain Form No. 25, subject to the monetary limits prescribed.

Q3. Is maintenance of Form No. 25 compulsory?

Ans:- Yes. Maintenance of Form No. 25 is mandatory where

i. the total gross receipts exceed one lakh fifty thousand rupees in any one of the three tax years immediately preceding the tax year or

ii. the total gross receipt of a newly set-up medical practice is likely to exceed the said limit in the tax year.

Q4. What particulars are required to be recorded in Form No. 25?

Ans:- Form No. 25 is maintained in a tabular register and includes:

– Date

– Serial Number / Case Number

– Name of the Patient

– Nature of professional services rendered

– Fees received

– Date of receipt of fees

Q5. Is Form No. 25 required to be furnished to the Income-tax Department?

Ans:- No. Form No. 25 is not required to be furnished to the Income-tax Department. It is to be maintained and produced before the Assessing Officer when called for.

Q6. What is the frequency of maintenance of Form No. 25?

Ans:- Form No. 25 is a daily register and must be updated on a real-time or day-to-day basis.

Q7. For how long should Form No. 25 be preserved?

Ans:- Form No. 25 shall be kept and maintained for a period of seven tax years from the end of the relevant tax year. In case of reassessment, it must be preserved till completion of such proceedings.

Q8. Can Form No. 25 be maintained electronically?

Ans:- Yes. Form No. 25 may be maintained in electronic mode, provided the records remain accessible in India at all times with backups on servers physically located in India, updated daily.

Q9. Why is Form No. 25 important?

Ans:- Form No. 25 serves as a primary record of professional receipts of medical practitioners. It supports the income declared, enables verification by the Assessing Officer, and ensures compliance with Rule 46 relating to maintenance of books of account.

Guidance Note pertaining to Income Tax Form 25: Mandatory Form of daily case register for Medical Professionals under Rule 46 read with Section 62 of Income-tax Act, 2025

Form No. 25 [corresponding to erstwhile Form 3C] (Form of daily case register)

Purpose:

Form No. 25 is a daily case register prescribed for medical professionals under Rule 46 of the Income-tax Rules, 2026.

Its purpose is to maintain a daily record of the services rendered to patients, including the name of the patient, nature of service, fees charged, and the date of receipt of such fees.

Who Should Maintain:

Form No. 25 is mandatory for every person engaged in the medical profession, except in the following cases:

1. if total gross receipts do not exceed one lakh fifty thousand rupees in any one of the three preceding tax years

2. for a newly set up profession, where total gross receipts are not likely to exceed the said amount

Maintenance of case register in Form No. 25 is in addition to maintenance of prescribed books of account under Rule 46.

Frequency & Due Dates:

Form No. 25 is a daily register. However, it is not required to be furnished to the Department and hence has not due date.

Structure of Form No. 25:

Form No. 25 is maintained as a tabular register, containing detailed particulars of all professional activities and fees received.

The columns prescribed under the Form include:

1. Serial Number / Case Number

2. Date

3. Name of the Patient

4. Nature of Professional Services Rendered

5. Fees Received

6. Date of Receipt of Fees

Brief note on broad or qualitative changes proposed:

No substantive updates have been proposed.

Challenges and Solutions:

No challenges were highlighted by any stakeholders during consultations.

Common Changes made across Forms:

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “₹”.