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3A. Form of statement to be provided
A statement furnished by an employer under section 3, 4, 5, 6, 6E or 6F shall be -
(a) signed and dated by or on behalf of the employer,
(b) in writing, and
(c) transmitted on paper or, provided that the information is accessible to the employee, that it can be stored and printed, and that the employer retains proof of transmission or receipt, in electronic form.