Skip to content

CS Professional · Labour Laws and Practice · The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988

Anand Traders, a very small establishment, wants to submit its annual return in Form I by electronic mail to the Inspector. Under the Act, when is this permitted?

Electronic mail is permitted only if the Inspector or other prescribed authority has the facility to receive it. Section 4(3) lets the employer furnish Form I physically or by email, but email depends on the authority's capacity to receive it.

  1. AAlways, regardless of the Inspector's facilities
  2. BOnly if the Inspector or the prescribed authority has the facility to receive electronic mailCorrect
  3. CNever, as only physical filing is valid
  4. DOnly with written permission of the Central Government

Explanation

Section 4(3) allows the Form I return to be furnished physically or through electronic mail if the Inspector or authority has the facility to receive such mail. The option allowing it always ignores this condition, and no government permission is required.

Did you get it right without looking?

One question tells you little. A timed set on The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 shows your real accuracy, how long you take and where you lose marks.

More The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 questions