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
