hi!
if the person concerned is an apprentice then pf cannot be deducted.(as per The Apprentcieship Act, 1959)
Sec 37.—A person who carries on a designated trade in an apprenticeship district for the purposes of the trade shall not take into his employment by way of apprenticeship in the trade and in the district any person—
( a ) other than a person who is registered in the register of candidates kept, under section 43 of this Act, by the apprenticeship committee for the trade and the district, and
( b ) save with the consent of such committee.
Sec 50.—For the purpose of facilitating employment by way of apprenticeship in a designated trade, an apprenticeship committee for the trade—
( a ) may arrange for the taking of a particular person into employment by way of apprenticeship in the trade and in the district of the committee by a particular employer, or
( b ) where a person employed by way of apprenticeship in the trade desires to be transferred from one employer to another in the district of the committee or from an employer in the district of the committee to an employer in another apprenticeship district for the purposes of the trade, may arrange for the carrying out of the transfer, or
( c ) where it considers it desirable that a person employed by way of apprenticeship in the trade should be transferred from one employer to another in the district of the committee or from an employer in the district of the committee to an employer in another apprenticeship district for the purposes of the trade, may arrange for the carrying out of the transfer.
sec 37.—A person who carries on a designated trade in an apprenticeship district for the purposes of the trade shall not take into his employment by way of apprenticeship in the trade and in the district any person—
( a ) other than a person who is registered in the register of candidates kept, under section 43 of this Act, by the apprenticeship committee for the trade and the district, and
( b ) save with the consent of such committee.
if the person concerned is a trainee then definitely yes.
Shyamali