Regulation 27, PFRDA (Appeals of Employers) Regulations, 2018 [S4X-E1M]

Electronic records.—A record or return required by these regulations may be maintained and furnished in electronic form in Form 31, and a record so maintained shall be preserved for the period for which the corresponding record in physical form is required to be preserved, shall be capable of being produced for inspection on request by the Regional Provident Fund Commissioner in a form legible to him, and shall be copied to a separate medium at intervals of not more than seven days; and every employer who maintains a record in electronic form shall intimate that fact to the Regional Provident Fund Commissioner within one hundred and twenty days of beginning to do so.