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    <description>Annual return reporting requirements are prescribed for establishments, with filing due by the end of February for the calendar year ending 31st December. The return is divided into Part I for all establishments, Part II for mines, Part III for principal employers to report contractor payments and wage-related particulars on the Shram Suvidha Portal, and Part IV for a self-declaration of EPFO and ESIC contributions. The form also specifies applicability thresholds for mines, contractors or manpower suppliers, and various health, welfare, industrial relations and safety disclosures.</description>
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