Employees’ State Insurance (General) Regulations, 1950
95B. Report of death of insured person
In case of death of an insured person-
(a) if the death occurs at the place of employment, the employer shall, and
(b) if the death occurs at any other place, the person entitled and intending to claim funeral 18[expenses] shall, or
(c) any other person present at the time of death may, immediately report the death to the local office of the deceased insured person.