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    <description>Every employer of an establishment must furnish an annual return in FORM-XVII electronically to the Inspector-cum-Facilitator by the last day of February following each calendar year. The return must include particulars relating to the category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits and other connected matters. The provision is a compliance requirement linked to maintenance of statutory records, registers and returns under the labour law framework.</description>
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