Rule 72 — Maintenance and production of reports, registers and other records.

72(5)

The employer to which the provisions of this Code applies, on or before the 28th or 29th day of February following the end of each Calendar year, upload a return in FORM-XVII and XVIII on the designated portal and provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other documents maintained in electronic form. Explanation – For the purposes of this sub-rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).