Dear Raghavendra "The Limitation Act" does not apply to ESI & EPF.Factory record to be preserved atleast 3 Years.Now since most of the records are maintained through Online, Soft copy of records to be downloaded & preserved in HDD
Dear Raghavendra: You need to have a Record Retention Policy framed complying with all legal requirements since the period of limitation varies from Act to Act and in many cases there is none like in Factories Act. Much knowledge on the matter is available in the search option of Citehr. Once you have developed the policy you will be able to defend the matter properly.
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