Section 36(1) in The Employees' Provident Funds Scheme, 1952
(1)Every employer shall send to the Commissioner, within fifteen days of the commencement of this Scheme, a consolidated return in such form as the Commissioner may specify, [* * *] [Certain words omitted by G.S.R. 1809, dated 28.9.1968.] of the employees required or entitled to become members of the Fund showing the [basic wage, retaining allowance (if any) and dearness allowance including the cash value of any food concession] [Substituted by G.S.R. 201, dated 8.2.1961 (w.r.e.f. 31.12.1960).] paid to each of such employees:[Provided that if there is no employee who is required or entitled to become a member of the Fund, the employer shall send a "NIL" return.] [Added by G.S.R. 413, dated 11.3.1966.]
