Annual reporting obligation for Employees' Pension Scheme requires inclusion of prior-year scheme working in the annual report. The Central Board must ensure that the annual report includes a report on the working of the Employees' Pension Scheme, 2026 for the previous financial year, alongside the working of the Employees' Provident Fund Scheme, 2026. The provision establishes a reporting obligation within the annual reporting framework.
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Provisions expressly mentioned in the judgment/order text.
Annual reporting obligation for Employees' Pension Scheme requires inclusion of prior-year scheme working in the annual report.
The Central Board must ensure that the annual report includes a report on the working of the Employees' Pension Scheme, 2026 for the previous financial year, alongside the working of the Employees' Provident Fund Scheme, 2026. The provision establishes a reporting obligation within the annual reporting framework.
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