In respect of every factory in which during the calendar year any fines have been imposed or any deductions for breach of contract or for damage or loss have been made from wages, a return shall be sent in Form IV so as to reach the Chief Inspector of Factories not later than the 15th February following the end of the calendar year to which it relates.
*"Provided further that notwithstanding the provisions contained in this Rule in such cases where online Annual Return is filed in such format as may be prescribed by the Government for the purpose it may be filed not later than 30th June of every year."
Provided that the Government, by order, may devise or notify consolidated forms for maintaining registers and records in lieu of the forms prescribed in these rules.
Provided further that the Government may allow the registers and records to be maintained in computerized or digital formats."
Section 26 (3) (j).