For FY 2025–26:
👉 Doctors must maintain Form 3C (Daily Case Register)
Form 25 (new format):
 Will apply from FY 2026–27 onwards.
 
📌 Is Form 25 compulsory for doctors in FY 2025–26?
🧾 Query Summary
A doctor with ₹20 lakh professional receipts in FY 2025–26 wants to know:
👉 Is Form 25 compulsory for tax audit cases, small taxpayers, or both under the new law?

🔴 1. Position for FY 2025–26 (Most Important)
For FY 2025–26, the applicable law is still:

• Section 44AA of Income Tax Act
• Rule 6F of Income Tax Rules, 1962

✔ What is compulsory?
👉 Form 3C (Daily Case Register) — not Form 25
✔ When is it required?

• If professional receipts exceed ₹2.5 lakh
• In your case (₹20 lakh) → YES, compulsory

📊 Applicability for FY 2025–26

Situation
Requirement

Normal taxation
✅ Form 3C required

Tax audit (Section 44AB of Income Tax Act)
✅ Very important (used to verify receipts)

Presumptive taxation (Section 44ADA of Income Tax Act, ≥50% income)
❌ Not required

Presumptive (<50% income)
✅ Required

👉 Important: Form 3C is not filed, but must be maintained and produced if asked

🟢 2. What about Form 25 (New Law)?

• Form 25 is a new proposed Daily Case Register
• It is expected to replace Form 3C

✔ Even if notified in March 2026:
👉 It will practically apply from FY 2026–27 onwards, not FY 2025–26

🔍 Simple Understanding

Year
Applicable Form

FY 2025–26
✅ Form 3C

FY 2026–27 onwards
✅ Form 25 (if notified)

🔥 Key Practical Insight

• The daily case register (Form 3C / Form 25) is:
  • A books of account requirement
  • Very important in tax audit, as auditors verify receipts from it

✔ Applies to:

• Small taxpayers ✔
• Audit cases ✔
  👉 (Not limited only to audit cases)

✅ Final Answer
✔ For FY 2025–26, Form 25 is NOT compulsory
✔ Doctors must maintain Form 3C, since receipts are ₹20 lakh (> ₹2.5 lakh)
✔ Form 25 will apply only from FY 2026–27, if officially implemented
✔ It applies to both small taxpayers and audit cases (whenever books are required)

💡 One-Line Takeaway
 “For FY 2025–26, maintain Form 3C—not Form 25; the new Form 25 will apply from next year.”