Section 20(1) in The Employees' Pension Scheme, 1995
(1)Every employer shall send to the Commissioner within three months of the commencement of this Scheme, a consolidated return of the employees entitled to become members of the Employees' Pension Fund showing the basic wage, retaining allowance, if any, and dearness allowance including the cash value of any food concession paid to each of such employees:Provided that if there is no employee who is entitled to become a member of the Employees' Pension Fund, the employer shall send a "NIL" return.
