Did you sign on any paper or receipt that you have received the salary?

Did you receive a cheque from your company against your salary?

Did your company transfer your salary to your bank account?

If answers of the above questions are "No" then no need to show any evidence to the competent authorities.. just complain that you are not geting paid by the Employer and the authorities will ask your Employer to show a proper evidene that you have already received your salary !!

No need for any voice recording or any other manoeuvre !!