TaxTMI 
TaxTMI 
Guidance Note - Form 25
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....uidance Note - Form 25<BR>Income Tax<BR>Dated:- 26-3-2026<BR><BR>Form No. 25 [corresponding to erstwhile Form 3C] (Form of daily case register) Purpose: Form No. 25 is a daily case register prescribed for medical professionals under Rule 46 of the Income-tax Rules, 2026. Its purpose is to maintain a daily record of the services rendered to patients, including the name of the patient, natu....
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....re of service, fees charged, and the date of receipt of such fees. Who Should Maintain: Form No. 25 is mandatory for every person engaged in the medical profession, except in the following cases: 1. if total gross receipts do not exceed one lakh fifty thousand rupees in any one of the three preceding tax years 2. for a newly set up profession, where total gross receipts are....
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.... not likely to exceed the said amount Maintenance of case register in Form No. 25 is in addition to maintenance of prescribed books of account under Rule 46. Frequency & Due Dates: Form No. 25 is a daily register. However, it is not required to be furnished to the Department and hence has not due date. Structure of Form No. 25: Form No. 25 is maintained as a tabular register, contai....
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....ning detailed particulars of all professional activities and fees received. The columns prescribed under the Form include: • Serial Number / Case Number • Date • Name of the Patient • Nature of Professional Services Rendered • Fees Received • Date of Receipt of Fees Brief note on broad or qualitative changes propos....
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....ed: No substantive updates have been proposed. Challenges and Solutions: No challenges were highlighted by any stakeholders during consultations. Common Changes made across Forms: • To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different....
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.... boxes. • Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure. • Sections, Clauses and Schedules changes as per the Income-tax Act, 2025. • Currency symbol "Rs." has been replaced with "Rs.". =============<BR> News - Press release - PIB....