The purpose of this research is to identify the major barriers which are confronted by physicians and doctors in the adoption of Electronic Health Records (EHRs). This study will lead to various relative dimensions of Health Information Technology (HIT) with the involvement of Meaningful Use, Generic Role of the Government, and Technology evaluation. These selected variables will help us to develop a composite view on this study. The proposed theoretical framework evaluates the degree of reluctance in physicians along with imminent challenges, possibilities and plans that will streamline future incentives too.