Section 11 (1) (d) is on the cleanliness of the manufacturing area and calls for keeping a record of such activities as is prescribed in the applicable state rules in this regard. Factories Act 1948 is a central legislation but is implemented by the state governments as per the Rules framed by them. It appears, the query pertains to UP State, hence go by the Factories Act UP Rules.
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Circular No 1-2018 Processing of income-tax returns under section 143(1) of the Income-tax Act .pdf
FACTORY ACT 1948.xls