Deduction from full and final settlement

Kindly confirm that whether at the time of full and final settlement of an employee, deductions can be made against any outstanding amount from employee from the gratuity due to the employee from an unfunded gratuity fund. e.g.

Salary payable 20,000
Leave encashment 50,000
Gratuity (unfunded) 100,000
________
170,000

less: loan receivable (PBCLoans Inc.) 100,000
——–
Net payable 70,000
_________
Deduction:

Salary 20,000
Leave encashment 50,000
Gratuity 30,000
__________
100,000

Please confirm that whether this deduction of Rs. 30,000 is allowed or not.