Hi :
As per the Shops & Establishment Act and also under Factories Act, you need to maintain Attendance Register, Wage Register, Leave Cards and leave record in physical form. But in view of section 4 of the Information Technology Act, 2000 I feel that there is no necessity to maintain the same or of any exemption either in Mumbai or any other stateother places. Section 4 of IT Act is given below :
4. Legal recognition of electronic records.- Where any law provides that information or any other matter shall be in writing or in the typewritten or printed form, then, notwithstanding anything contained in such law, such requirement shall be deemed to have been satisfied if such information or matter is -
(a) rendered or made available in an electronic form; and
(b) accessible so as to be usable for a subsequent reference
Kindly share your views on this whether this is possible or not. If we tell Labour Enforcement Officer about this, whether they will accept it or will insist for the physical records.
In service industry all records are maintained electronically considering their PAN India operation and it is not possible to maintain the same in physical form.