Form 25: Daily case register
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Daily case register.
A medical practitioner maintains this daily case register. Its six prescribed columns include both the service date and the date the fee was received; it is not a generic tax application.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 3C is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 46; . Physical PDF pp 342-342; printed Gazette pp 1874-1874.
Rule 46 — connected rule text
46. Maintenance of books of account under section 62. – (1) Every person required to keep and maintain books of account and other documents unde r section 62(1)(b) shall maintain such books of account and other documents that enable the Assessing Officer to compute his total income under the Act. (2) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or profession of authorised representative or film artist, shall keep and maintain the books of account and other documents specified in sub-rule (4). (3) The provisions of sub-rule (2) shall not apply– (i) in relation to any tax year in the case of any person, if his total gross receipts in the profession do not exceed ₹ 150000 in any one of the three years immediately preceding the tax year; or (ii) where the profession has been newly set up in the tax year, his total gross receipts in the profession for that year are not likely to exceed the said amount. (4) The books of account and other documents referred to in sub-rule (2) shall be the following:— (a) a cash book; or (b) a journal, if the accounts are maintained according to the mercantile system of accounting; or (c) a ledger; or (d) for sums equal to or exceeding two hundred and fifty rupees, copies of bills or receipts issued by him; or (e) original bills and receipts in respect of expenditure equal to or exceeding two hundred and fifty rupees incurred by the person and issued to him; or (f) payment vouchers prepared and signed by the person, where the expenditure incurred does not exceed two hundred and fifty rupees, and the cas h book maintained by the person does not contain adequate particulars in respect of such expenditure; (5) In this rule,— (a) "authorised representative" means a person who represents any other person, on payment of any fee or remuneration before– (i) any Tribunal; or (ii) any authority constituted or appointed by or under any law for the time being in force; but does not include an employee of the person so represented or a person carrying on legal profession or a person carrying on the profession of accountancy; (b) "cash book" means a record of all cash receipts and payments, kept and maintained day -to-day and giving the cash balance in hand at the end of each day or at the end of a specified period not exceeding a month; [PDF PAGE 38] 1570 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (c) "film artist" means an y person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as — (i) an actor; or (ii) a cameraman; or (iii) a director, including an assistant director; or (iv) a music director, including an assistant music director; or (v) an art director, including an assistant art director; or (vi) a dance director, including an assistant dance director; or (vii) an editor; or (viii) a singer; or (ix) a lyricist; or (x) a story writer; or (xi) a screen-play writer; or (xii) a dialogue writer; or (xiii) a dress designer. (6) A person carrying on medical profession shall, in addition to the books of account and other documents specified in sub-rule (4), keep and maintain the following:— (i) a daily case register in Form No. 25; (ii) an inventory under broad heads, as on the first and the last day of the tax year, of the stock of drugs, medicines and other consumable accessories used for the purpose of his profession; (7) The books of account and other documents specified in sub -rules (1), (4) and (6) other than those relating to a tax year which has come to an end shall be kept and maintained by the person at – (a) the place where he is carrying on the profession; or (b) where the profession is carried on in more places than one, at the principal place of his profession; or (c) if the person keeps and maintains separate books of account in respect of each place where the profession is carried on, such books of account and other documents may be kept and maintained at the respective places at which the profession is carried on. (8) The books of account and other documents specified in sub -rules (1), (4) and (6) maintained in electronic mode shall remain accessible in India at all times, and the backup of such books of account and other documents maintained in electronic mode, shall be kept on a daily basis in servers physically located in India. (9) The books of account and other documents specified in sub -rules (1), (4) and (6) shall be kep t and maintained for a period of seven tax years from the end of the relevant tax year. (10) Where the assessment in relation to any tax year has been reopened under section 279 or under section 147 of the Income-tax Act, 1961 (43 of 1961), as it existed p rior to its repeal, all the books of account and other documents which were kept and maintained at the time of reopening of the assessment shall continue to be so kept and maintained till the assessment, so reopened has been completed.
Completed field illustration
Fictional data, not for filing. A fictional medical practitioner records two daily-case entries; patient identities are synthetic.
| Form field / block | Completed fictional entry |
|---|---|
| Date / serial number / patient name | 15 September 2026 / 1 / Example Patient A |
| Nature of professional services | General consultation |
| Fees received / date of receipt | Rs 1,000 / 15 September 2026 |
| Date / serial number / patient name | 15 September 2026 / 2 / Example Patient B |
| Nature of professional services | General consultation |
| Fees received / date of receipt | Rs 1,500 / 15 September 2026 |
| Daily total (derived reconciliation) | Rs 2,500 |
| Record status | Synthetic case register; not a clinical record |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 1,000 + 1,500 = 2,500.
Use the actual notified register columns and applicable recordkeeping rule; these are synthetic patients, not an executed clinical record.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 46. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 25 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.