Section 67G(5) in The Drugs and Cosmetics Rules, 1945
(5)[ The licensee in Form 20-C shall maintain records of purchase and sale of Homeopathic medicines containing alcohol. No records of sale in respect of Homeopathic potentised preparations in containers of 30 ml. or lower capacity and in respect of mother tinctures made up in quantities up to 60 ml. need be maintained.] [Added by S.O. 4816, dated 19.11.1969 (w.e.f. 6.12.1969).]