Section 4(2) in The Labour Laws (Simplification of Procedure for Furnishing Returns And Maintaining Registers By Certain Establishments) Act, 1988
(2)The annual return in Form I and the registers in Forms II and III and wage slips, wage books and other records, as provided in sub-section (1), may be maintained by an employer either in physical form or on a computer, computer floppy, diskette or other electronic media:Provided that in case of computer, computer floppy, diskette or other electronic form, a printout of such returns, registers, books and records or a portion thereof is made available to the Inspector on demand.
