At minimum a muster roll of daily attendance, a wage register for every wage period, and the PF, ESIC and Professional Tax returns with their challans. They are shown on inspection. Registers kept under the old Acts remain valid under the labour codes.
With Teamnet. Contractors upload the registers they keep today; Teamnet checks them against each other every month.
Compliance handbook for employers under the four labour codes (Ministry of Labour and Employment) → Labour codes in force (PIB) →
Last updated 5 November 2026. The law is quoted from the official texts linked above.