Rule 72 — Maintenance and production of reports, registers and other records.
72(1)
Every employer of establishment shall maintain: -
72(1)(i) employee register in FORM XIII ; (ii) attendance register-cum-muster roll in FORM XIV ; (iii) register for wages, over time and deduction in FORM XV ; (iv) registers under this rule shall be maintained electronically or otherwise;
72(1)(v) entries in the registers shall be made in English or Hindi and in local language; (vi) every employer shall produce records and registers, on demand before the Inspector-cum Facilitator or any person authorised by the Central Government; (vii) all the registers and other records shall be preserved in original for a period of five calendar years from the date of last entry made therein.