Form No. 25 under Income-tax Act 2025: Daily Case Register
Form No. 25 Explained: Daily Case Register for Medical Practitioners Under the Income-tax Act, 2025
Medical professionals in India are required to maintain proper books of account under the new Income-tax framework. One such important record is Form No. 25, which applies specifically to doctors and other medical practitioners.
This article explains what Form No. 25 is, who must maintain it, what details are required, and why it matters.
What is Form No. 25?
Form No. 25 is the prescribed Daily Case Register to be maintained by eligible medical practitioners under Rule 46 read with Section 62 of the Income-tax Act, 2025.
It is essentially a day-to-day record of patients attended, services provided, and fees received.
Who Needs to Maintain Form No. 25?
This register is generally applicable to persons engaged in the medical profession, such as:
- Doctors / Physicians
- Surgeons
- Dentists
- Pathologists
- Radiologists
- Ayurvedic Practitioners / Vaids
- Hakims
- Other recognised medical practitioners
Keeping Form No. 25 becomes compulsory if:
1. Existing Practice: Gross professional receipts exceeded ₹1,50,000 in any one of the three immediately preceding tax years.
2. Newly Started Practice: If the practitioner expects receipts to cross ₹1,50,000 during the current tax year.
What Details Should Be Recorded?
Form No. 25 should contain the following daily entries:
- Date
- Serial Number / Case Number
- Name of Patient
- Nature of Professional Services Rendered
- Fees Charged / Received
- Date of Fee Receipt
Is It Required to Be Submitted to the Income-tax Department?
No. This form is not filed regularly with the department.
However, it must be:
- Properly maintained
- Preserved safely
- Produced before the Assessing Officer if requested during assessment or scrutiny
How Often Should It Be Updated?
Since it is a Daily Case Register, entries should ideally be made:
- On the same day, or
- Regularly on a real-time basis
Delayed entries may create compliance issues.
How Long Should It Be Preserved?
The register should generally be retained for 7 tax years from the end of the relevant year.
If any reassessment or inquiry is pending, records should be kept until proceedings are completed.
Can It Be Maintained Digitally?
Yes, Form No. 25 can be maintained in electronic format, subject to proper record management.
Best practices include:
- Daily data backup
- Easy retrieval when required
- Secure storage of records
- Proper audit trail
Why is Form No. 25 Important?
Maintaining this register helps in:
- Supporting professional income disclosed in returns
- Avoiding disputes during assessment
- Maintaining organised patient fee records
- Demonstrating tax compliance
- Better practice management
Practical Tip for Doctors: Even if your receipts are currently below the prescribed limit, maintaining a proper daily register is a smart practice. It keeps accounts clean and helps during loan applications, audits, and tax filings.
Final Words: Form No. 25 is more than a compliance requirement—it is a financial discipline tool for medical professionals. Proper maintenance can save time, reduce tax notices, and improve transparency.
Need more updates on Income-tax Act, 2025 practical compliance? Follow CA Cult for simplified tax guides.
Also Read: “CBDT Notifies New Forms PAN CR-01 & PAN CR-02 for PAN Correction from 1 April 2026”
Also Read: FAQs and Guidance notes on Forms under Income-tax Rules, 2026
Read More: Union Budget 2026 – CA Cult
