Rule 48 Returns
- Text as on
- As notified 08 May 2026
48. Returns. - The returns shall be filed electronicallyDefined in rule 2(j): electronically means any information submitted by email or maintained or displayed on the designated portal or mobile application or website or digital payment in any mode for the purposes of the Code by every employer of an establishment to which the CodeDefined in rule 2(g): Code means the Code on Wages, 2019 (29 of 2019) applies in the Forms under the Occupational, Safety Health and Working Conditions CodeDefined in rule 2(g): Code means the Code on Wages, 2019 (29 of 2019), 2020 (37 of 2020).