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Form No. 25

Form of daily case register [To be maintained by practitioners of any system of medicine, i.e., physicians, surgeons, dentists, pathologists, radiologists, vaids, hakims, etc.]

Prescribed under rule 46(6)(i) · Rule 46

Date

Sl. No

Patient's name

Nature ofprofessional services rendered, e.g.-,

general consultation, surgery, injection, visit, etc.

Fees

received

Date of receipt

(1)

(2)

(3)

(4)

(5)

(6)

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.

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