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8. Maintenance of accounts by doctors, legal practitioners, etc

8. Maintenance of accounts by doctors, legal practitioners, etc

   (1) Subject to the provisions of sub-rules (6) and (7), accounts shall be maintained by medical practitioners, whether known as doctors, surgeons, physicians, dentists, psychiatrists, homeopaths, tabibs, vaids, veterinary surgeons or by any other name (other  than  medical  practitioners,  who  do  not  make  any  separate  charge  for consultation but make a charge for the medicines supplied by them), and by legal practitioners  (including   income tax practitioners), accountants, auditors, architects and engineers in the following forms, namely : -

                                                          Form A(1)
                                                  CASE REGISTER
[To be maintained by medical practitioners, that is, doctors, surgeons, physicians, dentists, psychiatrists, homeopaths, tabibs, vaids, veterinary surgeons or by any other name (other than medical practitioners, who do not make any separate charge for consultation but make a charge for the medicines supplied by them)].

Sl. No. Patient's Name Nature of treatment 
(a)  Consultation                 
(b)  Surgical  treatment
(c)  Injection,
(d)  Visit etc.		 Treatment charges. Remarks.
1 2 3 4 5
      Taka  
                                                          Form A(2)
                                                  CASE REGISTER
[To  be  maintained  by  legal  practitioners    (including  income  tax  practitioners),  accountants, auditors, architects and engineers].
Sl. No. Name and address of the client. Brief    particulars of the case (Confidential details are not required)
         
 
Amount of fee, remuneration, etc. received     Remarks
Date Whether by  Whether in full or part settlement    
  Cash Taks Cheque Taka Total Taka      

                                                          Form B
                                                   Payments Book
  Date ...                ..
Receipts
Date in Case Register Amount Total Remarks
Cash Cheque
1 2 3 4 5
  Taka Taka Taka  

Disbursements
Particulars of expenses Voucher No. or Cheque No. Amount Total Remarks
Cash Cheque
1 2 3 4 5
    Taka Taka Taka



Certified that the above account is a complete and true record of..................................................

(i)      all amounts received by me/us or on my/our behalf / due to me/us on account of the income, profits and gains from business or profession;

(ii)   all expenditure incurred by me/us in connection with my/our business or profession
        and  that  all  items  of  expenditure  listed  in  the  above  account  are  supported  by
        vouchers/cash memos, etc., receipts of which have been cancelled and filed separately.

                                                                                                        Signature ...

                                                                                                        Date...


FORM C
RECEIPT   BOOK.
Book No............. ..Page No................. Date...                 ..  
Name and address of the client .............................................................. Page No. of Case Register................................. Page No. of Payments Book.............................. Amount received taka........................... (Taka...   . ..........................................)
by Cheque/ Bank draft No dated on ...........................................................
Signature ...................................		 Book No............. ..Page No............................... Date..... .
Received with thanks the sum of taka .......................................................................... (Taka...................................................................... .) by Cheque/Bank draft No...................... dated...................... ...on............................................ .......................................................................Cash From......................................................................... on account of ............................................................ cash/ .......................................................................... Signature ........................................

(2)     Particulars of the type of cases in which fees at a reduced rate are charged, or no fees
         are charged at all due to the indigent circumstances of the patient or his guardian or
         any other cause by a medical practitioner shall be recorded in the remarks column of
         the Case Register in Form A(1).
(3)   Particulars of the type of cases in which fees at a reduced rate are charged, or on fees
         are charged at all due to the indigent circumstances of the client or any other cause by
         a legal practitioner accountant, auditor, architect or engineer shall be recorded in the
         remarks column of the Case Register in Form A(2).
(4)     Where a separate nursing or maternity home is maintained by a medical practitioner,
         an auxiliary register showing the particulars of the charges made shall be maintained
         giving inter alia the name and address of the patient, the nature of the treatment, the
         room (diet and/or lodging) charges and other fees charged from him, if any.
(5)    In the case of medical practitioners, a receipt in Form C may be issued only when
demanded by the patient or his guardian.
(6)   The accounts in the forms specified in sub-rule (1) shall be maintained with effect from
         the income years beginning on or after the first day of July, 1984.
(7)    Nothing contained in this rule shall be construed as preventing an assessee from
         maintaining any accounts in addition to those specified in sub-rule (1) 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.

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