Under the Income Tax Act, 2025, medical professionals in India are required to maintain a daily case register known as Form 25 if their gross receipts exceed ₹1.5 lakh (approximately $1,800 USD) in any of the preceding three assessment years. This form is designed to curb under-reporting of income and must include details such as the date, patient name, services rendered, fee received, and date of receipt. Although Form 25 does not need to be submitted with tax returns, it must be produced upon request by the Assessing Officer. Medical practitioners, including physicians, surgeons, and dentists, must keep this record updated on a daily basis and retain it for seven tax years. Digital maintenance is permitted, provided the records are accessible within India and backed up on local servers. The Income Tax department emphasizes that Form 25 serves as a critical record supporting declared income and ensuring compliance with tax regulations.