Dear,
In my opinion, man-hours/man-days are considered in annual return (Form-21). However, it is clarified that the total attendance of workers for the period from January to June is to be considered as total man-days for filing the half-yearly return under the Factories Act, 1948, and the rules made thereunder.
Regards,
R.N. Khola
Skylark Associates, Gurgaon (Haryana)
(Labour Law & Legal Consultants)
09810405361