PART III
ACCOUNTING METHODS
CHAPTER A.-FORMS OF ACCOUNTS TO BE MAINTAINED BY CERTAIN PERSONS

27. Certain persons to maintain accounts in the prescribed manner.-
(1) Every person deriving income from profession such as a medical practitioner, a legal practitioner, an accountant, an auditor, an architect or an engineer, shall keep and maintain the books of accounts and other documents specified in rule 28 to rule 31, whichever rule is applicable to his case.

(2) Nothing contained in sub-rule (1) shall be construed as preventing an
assessee from maintaining any books of accounts in addition to those specified in rule 28 to rule 31 or adding such further columns or particulars in the forms referred to therein as he may think fit to maintain or add to suit his own requirements.

(3) For the purposes of sub-rule (1),-

(a) "medical practitioner" includes doctors, surgeons, physicians, dentists, physchiatrists, tabibs, homeopaths, raids, veterinarians and persons practising medicine under any other name; and

(b) "legal practitioner" includes an Income-tax practitioner.

28. Books of accounts and documents required to be maintained by
the general medical practitioners.-In the case of every medical practitioner who does not make any separate charge for consultation but makes a charge only for the medicine supplied by him, the books of accounts and other documents referred to in rule 27 shall be following, namely:-

(i) A receipt and expenditure book in the following form, namely:-

[To be maintained by every medical practitioner who does not make any
separate charge for consultation but makes a charge only for the medicines supplied
by him.]

(ii) machine-numbered patient slips in the following form namely:-

1. Name of the patient
2. *Diagnosis.
3. Medicines prescribed.
4. Amount charged.

*Where in the opinion of' the medical practitioner disclosure of diagnosis amount to violation of professional etiquette or conduct this information may be withheld by him.

(iii) original expenditure vouchers or counter foils of cheques issued in respect
of expenditure, where the expenditure exceeds fifty rupees.

29. Books of accounts and documents required to be maintained by medical specialists, etc.-In the case of medical practitioners, other than those referred to in rule 28, the books of accounts and other documents referred to in rule 27 shall be the following, namely:-

(i) A case register in the following form, namely:-

[To be maintained by medical practitioners, i.e., doctors, surgeons, physicians, dentists, psychiatrists, tabibs, homeopaths, raids, veterinarians. etc., (other than medical practitioners) who do not make any separate charge for consultation but make a charge for the medicine supplied by them. ]

(ii) a receipt and payment book in the following form, namely:-

[To be maintained by medical' practitioners, i.e., doctors, surgeons, physicians, dentists, psychiatrists, tabibs, homeopaths, raids, venterinarians, etc., (other than medical practitioners) who do not make any separate charge for consultation but make a charge for the medicine supplied by them.]

(iii) a receipt book in the following form, namely:-

(iv) original expenditure vouchers or counter foils of cheques issued in respect of expenditure where the expenditure exceeds fifty rupees.

30. Books of accounts and documents required to be maintained by nursing homes, etc.-In the case of every nursing home, maternity home. residential clinic, X-Ray, ECG or medical testing laboratory, by whatever name described, the books of accounts and other documents required to be kept and maintained in pursuance of rule 27 shall be the following, namely:-

(i) A daily cash book;
(ii) a ledger; and
(iii) duplicate copies of machine-numbered bills and receipts issued to patients with the name and address of the clinic, laboratoy, etc., printed thereon.