https://www.taxtmi.com/news?id=71797 Form No. 25 is the prescribed daily case register for practitioners of any system of medicine under Rule 46 of the Income-tax Rules, 2026, subject to the prescribed gross receipt threshold and the position of newly set-up medical practices. It records patient and fee particulars in tabular form, is not furnished to the Income-tax Department, but must be maintained daily, produced before the Assessing Officer when called for, may be kept electronically with India-based access and backups, and must be preserved for seven tax years or until completion of reassessment proceedings. en-us Thu, 26 Mar 2026 10:14:23 +0530 Thu, 26 Mar 2026 10:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71797 Form No. 25 is the prescribed daily case register for practitioners of any system of medicine under Rule 46 of the Income-tax Rules, 2026, subject to the prescribed gross receipt threshold and the position of newly set-up medical practices. It records patient and fee particulars in tabular form, is not furnished to the Income-tax Department, but must be maintained daily, produced before the Assessing Officer when called for, may be kept electronically with India-based access and backups, and must be preserved for seven tax years or until completion of reassessment proceedings. News - Thu, 26 Mar 2026 10:14:23 +0530 https://www.taxtmi.com/news?id=71797