80JJAA of income tax act

Under section 80JJAA providing additional employment for new employee.
if an employee employed for more than 240 days he can claim deduction..

Yes of course. there is an amendment by finance act 2018

Under 80JJAA -
Provided further that where an employee is employed during the previous year for a period of less than 240 days but is employed for a period of 240 days in the immediately succeeding year, he shall be deemed to have been employed in the next year and the provisions of this section shall apply accordingly