Salary Slip Whether Mandatory

Dear Friends
Would like your advise, whether providing salary slip to employees is mandatory and if yes under which provision? Whether sending details by SMS will suffuce or not. In my organization we plan to provide details by sms rather than salary slips. Is ther any legal implications for the same?
Regards
Govil Nanda

Salary slip is a record for the earnings from the employer every month and it helps you in the matter of tax planning and housing loan applications etc., Under the Shops and establishment Act, the employer shall maintain a salary register where the details of the employees and the salary paid is recorded for every month. With a view to maintain secrecy for salary paid to the employees, the pay slip is introduced and the copy of such slips kept in record with the employer serves the purpose of salary register also.
SV Krishnan.

Salary or Wage slips are mandatory as per payment of wages Act and Minimum Wages central Rule 1950 - Rule 26(2), Form xi
Thanks with Regards,
Kamlesh K