Section 123: Maintenance of records, registers, returns, etc.

Q: What does Section 123 of The Code on Social Security, 2020 (TCSS) deal with?

Section 123 TCSS pertains to "Maintenance of records, registers, returns, etc.". It is part of the The Code on Social Security, 2020, a legislation enacted by the Parliament of India. Section 123 of The Code on Social Security, 2020 (TCSS) governs maintenance of records, registers, returns, etc. As verified on 22 May 2026.

Q: Is Section 123 TCSS still in force?

Yes, Section 123 of the The Code on Social Security, 2020 is currently in force across the Republic of India.

Q: What is धारा 123 TCSS?

धारा 123 TCSS is the Devanagari Hindi reference for Section 123 of the The Code on Social Security, 2020. Section 123 of The Code on Social Security, 2020 (TCSS) governs maintenance of records, registers, returns, etc. As verified on 22 May 2026.

Q: What is Dhara 123 TCSS?

Dhara 123 TCSS is the Roman Hindi reference for Section 123 of the The Code on Social Security, 2020. "Dhara" means "Section" in Hindi. Section 123 of The Code on Social Security, 2020 (TCSS) governs maintenance of records, registers, returns, etc. As verified on 22 May 2026.

Q: How to cite Section 123 of The Code on Social Security, 2020?

Cite as: "Section 123, The Code on Social Security, 2020 (TCSS)" in legal briefs. For academic writing, use the BlueBook format: The Code on Social Security, 2020, 2020, § 123 (India).

Law on Tips Editorial Board

An employer of an establishment shall—

Provided that matters to be provided under the rules required to be made under this section relating to Chapter III shall, instead of providing them in rules to be made by the Central Government, be provided in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be:

Provided further that the forms of records and registers and that of the returns to be filed under Chapter IV shall be specified in the regulations instead of providing them in the rules.