TaxTMI 
TaxTMI 
Sir,
A Doctor fees income rs:20 lacs year 25-26
Question: Form 25 maintained compulsory or not for tax audit professionalls or small tax payers or both persons applicable f.y.25-26 as per new income tax act 2025
Form 25 applicable f.y.25-26 for doctors compulsory
02 May 2026 
3 Replies 
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Professional books of account and presumptive taxation govern doctor income compliance, not any separate Form 25 requirement.
No statutory requirement exists for a doctor or other professional to maintain or file a so-called "Form 25" under the Income-tax Act, 1961 or the Income-tax Rules, 1962. Compliance for professional income is governed instead by section 44AA and Rule 6F, which require specified books of account for medical professionals when the prescribed threshold is exceeded, including cash book, ledger, journal where applicable, supporting bills, case records, and inventory records of medicines. For a doctor with receipts of Rs. 20 lakh in FY 2025-26, the obligation to maintain books applies if normal taxation is followed. (AI Summary)
No statutory requirement exists for a doctor or other professional to maintain or file a so-called "Form 25" under the Income-tax Act, 1961 or the Income-tax Rules, 1962. Compliance for professional income is governed instead by section 44AA and Rule 6F, which require specified books of account for medical professionals when the prescribed threshold is exceeded, including cash book, ledger, journal where applicable, supporting bills, case records, and inventory records of medicines. For a doctor with receipts of Rs. 20 lakh in FY 2025-26, the obligation to maintain books applies if normal taxation is followed. (AI Summary)