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<h1>Recordkeeping obligation for medical practitioners requires a daily case register detailing patient, services, fees, and receipt date.</h1> Requirement that practitioners of any system of medicine maintain a daily case register in the prescribed Form for Income Tax recordkeeping under rule 6F(3), recording date, serial number, patient's name, nature of services rendered (general consultation, surgery, injection, visit, etc.), fees received, and date of receipt as a contemporaneous compliance document.
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