Section 26 in Employees' State Insurance (General) Regulations, 1950
26. [ Return of contributions to be sent to appropriate office [Substituted by Noti. No. 12/13/1/86-P&D, dated 26.10.1988 (w.e.f. 19.11.1988). ]
.-(1) Every employer shall send a return of contributions in quadruplicate in [Form 5][along with receipted copies of challans for the amounts deposited in the Bank, to the appropriate office by registered post or messenger, in respect of all employees for whom contributions were payable in a contribution period, so as to reach that office as-
