Section 38(3) in The Employees' Provident Funds Scheme, 1952
(3)[ The employer shall send to the Commissioner within one month of the close of the period of currency, a consolidated Annual Contribution Statement in Form 6-A, showing the total amount of recoveries made during the period of currency from the wages of each member and the total amount contributed by the employer in respect of each such member for the said period. The employer shall maintain on his record duplicate copies of the aforesaid monthly abstract and consolidated annual contribution statement for production at the time of inspection by the Inspector.] [Substituted by G.S.R. 25, dated 31.12.1996 (w.e.f. 11.1.1997). Earlier sub-Section (3) was substituted by G.S.R. 1809, dated 28.9.1968.][Provided that the employer shall send to the Commissioner returns or details as required under sub-paragraph (2) and (3) above, in electronic format also, in such form and manner as may be specified by the Commissioner.] [Inserted by Notification No. G.S.R. 336 (E) dated 4.5.2012 (w.e.f. 2.9.1952)]
