https://www.taxtmi.com/forum/issue?id=120896 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. en-us Sat, 02 May 2026 08:46:56 +0530 Sun, 03 May 2026 12:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120896 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. Discussion-Forum Income Tax Sat, 02 May 2026 08:46:56 +0530 https://www.taxtmi.com/forum/issue?id=120896