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    <description>Form No. 25 prescribes a daily case register for medical professionals under Rule 46 of the Income-tax Rules, 2026. It records the patient&#039;s name, nature of service, fees charged, and date of receipt of fees. The form is mandatory for persons engaged in the medical profession, subject to the stated gross-receipts exceptions, and is maintained in addition to books of account. It is not furnished to the Department and has no due date.</description>
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