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I am sorry to hear about your mom's health and my well wishes so that she recovers from her ailment.
What I know about H1b is that your 6 years validity is calculated as per the number of days you have spent in the US. If say your validity today is 2024- April but you stayed in your home country for 2 months you can apply for an extention of 2 more months i.e. 2024- June
Here are the options:
1) Check if you have an option to work from India being in the US payroll, now there may be limitations company to company depending on how billing is done and auditing policies. But if your manager/team lead understands its a legitimate reason and approves this, you may be able to work from India. Some companies do allow 1 month or may be few weeks all subject to the policies. You may try if this is workable.
2) If you plan to stay back few months, or may be a year, then if there is an Indian registered company for the company you are working for move to the Indian payroll until you decide to return back to the US. You still hold your validity of H1B, say your I797 expires your company can apply for a new one which will consider the years available for you on the H1B. Until 6 years is not completed from the point of view of residing in US you are still eligible to travel on that H1B visa.
3) If the decision is to take a sabbatical and if company approves, that is an option too.
Whenever you decide to return if you still have not crossed the 6 years of residence validity window you are good to go with the same H1b
4) H1b is transferrable, if another company is ready to this whenever you plan to return back that is also an option
Once you have the H1b, it is your temporary asset for 6 years that you can decide to give someone authority over :)
Simple answer no. But check with your PPMD cos there is only upto 6months of LOA I believe based on what I saw.