Can My Friend Avoid Statutory Deductions if He Resigns After Just 10 Days?

Sir, our company, my friend joined on 1st September 2017. He has worked only for 10 days and he wants to resign. However, as per policy, he must serve a one-month notice period. The employee has agreed to the notice period, but within 8 days, he wants to be released within one day. He has also agreed to pay for 12 days' salary to the company. In that case, are statutory deductions applicable.

Dear Veena,

Any salary processed for an employee for any number of days worked will attract statutory deductions by default.