An employer shall, on or before the expiration of the period of currency of the contribution card, prepare in respect of each member employed by him a card in From 3 or Form 3-A as may be appropriate, for the next period of currency :

Provided that in the case of any such employee who has become a member of the Family Pension Fund under the Employees Family Pension Scheme , 1971, the aforesaid form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.

Provided further that above mentioned contribution card in respect of each employee shall be prepared by the employer in electronic format also, in such form and manner as may be specified by the Commissioner.