Eligibility of Deduction Under 80jjaa

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Balram Choudhary (Querist)
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13 August 2026 if a labour actually work only 20 days during the year but his name was registered under PF since 2 years. As PF Act does not mandate to remove the employee name from UN portal, even not work or absent from work. its name appear continue in master roll since date of joining without payment of wages and pf contribution, and cover 240 days working condition as per date of joining and date of Exit.
Is wages paid for one month eligible for deduction under 80JJAA

Here Employed means
1. Physically work or leave on paid
2. Only Registered in mastered Roll

Please Clear the concept

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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14 August 2026 The wages paid to this worker are not eligible for deduction under Section 80JJAA. To qualify, an employee must be actively employed and paid (including authorized paid leave) for a minimum of 240 days (or 150 days in specified sectors) in the financial year. Merely keeping a name on the muster roll or PF portal without work or pay does not count toward the 240-day requirement.

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