law: 123. Maintenance of records, registers, returns, etc. .-
  An employer of an establishment shall-
  (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages and such other particulars and details, in such manner, as may be prescribed by the appropriate Government including-
  (i) number of days for which work performed by employees;
  (ii) number of hours of work performed by the employees;
  (iii) wage paid;
  (iv) leave, leave wages, wages for overtime work and attendance;
  (v) employees identification number, by whatever nomenclature it may be called;
  (vi) number of dangerous occurrences, accidents, injuries in respect of which compensation has been paid by the employer and the amount of such compensation relating to Chapter IV and Chapter VII, respectively;
  (vii) statutory deductions made by employer from the wages of an employee in respect of Chapter III and Chapter IV;
  (viii) details as to cess paid in respect of building and other construction work;
  (ix) total number of employees (regular, contractual or fixed term employment) on the day specified;
  (x) persons recruited during a particular period;
  (xi) occupational details of the employees; and
  (xii) vacancies for which suitable candidates were not available during the specified period.
  (b) display notices at the workplaces of the employees in such manner and form as may be prescribed by the appropriate Government;
  (c) issue wage slips to the employees, in electronic forms or otherwise; and
  (d) file such return electronically or otherwise to such officer or authority in such manner and during such periods as may be prescribed by the appropriate Government:
  Provided that matters to be provided under the rules required to be made under this section relating to Chapter III shall, instead of providing them in rules to be made by the Central Government, be provided in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be:
  Provided further that the forms of records and registers and that of the returns to be filed under Chapter IV shall be specified in the regulations instead of providing them in the rules.