Section 38(2) in The Employees' Provident Funds Scheme, 1952
(2)[ The employer shall forward to the Commissioner, within twenty-five days of close of the month, a monthly abstract in such form as the Commissioner may specify showing the aggregate amount of recoveries made from the wages of all the members and the aggregate amount contributed by the employer in respect of all such members for the month:Provided that an employer shall send a Nil return, if no such recoveries have been made from the employees:Provided further that in the case of any such employee who has become a member of the Pension Fund under the Employees' Pension Scheme, 1995, the aforesaid Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.] [Substituted by G.S.R. 25, dated 31.12.1996 (w.e.f. 11.1.1997). Earlier sub-Section (2) was substituted by G.S.R. 294, dated 24.5.1994 (w.e.f. 1.3.1994).]
