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Merge pull request #54476 from ljain112/fix-tds-threshhold

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fix: ensure tax withholding entries respect date range of category
This commit is contained in:
Smit Vora
2026-04-24 13:18:25 +05:30
committed by GitHub
parent a9e6f8efd8 9ead8d4e3f
commit 419b9b3279
2 changed files with 179 additions and 18 deletions
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196
erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
View File

@@ -5,8 +5,7 @@ import datetime
from unittest.mock import patch
import frappe
from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
from frappe.utils import add_days, add_months, today
from frappe.utils import add_days, add_months, getdate, today
from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
from erpnext.accounts.utils import get_fiscal_year
@@ -1922,7 +1921,6 @@ class TestTaxWithholdingCategory(ERPNextTestSuite):
def set_previous_fy_and_tax_category(self):
test_company = "_Test Company"
category = "Cumulative Threshold TDS"
def add_company_to_fy(fy, company):
if not [x.company for x in fy.companies if x.company == company]:
@@ -1948,20 +1946,6 @@ class TestTaxWithholdingCategory(ERPNextTestSuite):
)
self.prev_fy.save()
# setup tax withholding category for previous fiscal year
cat = frappe.get_doc("Tax Withholding Category", category)
cat.append(
"rates",
{
"from_date": self.prev_fy.year_start_date,
"to_date": self.prev_fy.year_end_date,
"tax_withholding_rate": 10,
"single_threshold": 0,
"cumulative_threshold": 30000,
},
)
cat.save()
def test_tds_across_fiscal_year(self):
"""
Advance TDS on previous fiscal year should be properly allocated on Invoices in upcoming fiscal year
@@ -1972,6 +1956,14 @@ class TestTaxWithholdingCategory(ERPNextTestSuite):
supplier = "Test TDS Supplier"
# Cumulative threshold 30000 and tax rate 10%
category = "Cumulative Threshold TDS"
create_tax_withholding_category(
category_name=category,
rate=10,
from_date=self.prev_fy.year_start_date,
to_date=self.prev_fy.year_end_date,
account="TDS - _TC",
cumulative_threshold=30000,
)
frappe.db.set_value(
"Supplier",
supplier,
@@ -2043,6 +2035,158 @@ class TestTaxWithholdingCategory(ERPNextTestSuite):
self.assertEqual(pi2.taxes, [])
self.assertEqual(payment.taxes[0].tax_amount, 6000)
def test_threshold_resets_in_new_fiscal_year(self):
"""
Threshold entries from a previous FY must not carry over into the new FY.
"""
self.set_previous_fy_and_tax_category()
invoices = []
supplier = "Test TDS Supplier"
category = "Cumulative Threshold TDS"
create_tax_withholding_category(
category_name=category,
rate=10,
from_date=self.prev_fy.year_start_date,
to_date=self.prev_fy.year_end_date,
account="TDS - _TC",
cumulative_threshold=30000,
)
self.setup_party_with_category("Supplier", supplier, category)
prev_fy_date = add_days(self.prev_fy.year_end_date, -10)
# Previous FY: 3 invoices to cross the 30000 cumulative threshold
for _ in range(3):
pi = create_purchase_invoice(supplier=supplier, posting_date=prev_fy_date, set_posting_time=True)
pi.submit()
invoices.append(pi)
# Third invoice crosses the threshold - 3000 TDS deducted across all three
self.validate_tax_deduction(invoices[-1], 3000)
# Current FY: 10000 invoice - must be Under Withheld, threshold resets
pi_curr = create_purchase_invoice(supplier=supplier)
pi_curr.submit()
invoices.append(pi_curr)
self.validate_tax_deduction(pi_curr, 0)
self.validate_tax_withholding_entries(
"Purchase Invoice",
pi_curr.name,
[
self.get_tax_withholding_entry(
tax_withholding_category=category,
party_type="Supplier",
party=supplier,
taxable_doctype="Purchase Invoice",
taxable_name=pi_curr.name,
tax_rate=10.0,
taxable_amount=10000.0,
withholding_amount=0.0,
status="Under Withheld",
withholding_doctype=None,
withholding_name=None,
under_withheld_reason=None,
)
],
)
self.cleanup_invoices(invoices)
def test_tax_on_excess_threshold_resets_in_new_fiscal_year(self):
"""
For tax-on-excess categories, unused threshold must reset each FY.
"""
self.set_previous_fy_and_tax_category()
invoices = []
supplier = "Test TDS Supplier3"
category = "New TDS Category"
create_tax_withholding_category(
category_name=category,
rate=10,
from_date=self.prev_fy.year_start_date,
to_date=self.prev_fy.year_end_date,
account="TDS - _TC",
cumulative_threshold=30000,
tax_on_excess_amount=1,
round_off_tax_amount=1,
)
self.setup_party_with_category("Supplier", supplier, category)
prev_fy_date = add_days(self.prev_fy.year_end_date, -10)
for _ in range(2):
pi = create_purchase_invoice(supplier=supplier, posting_date=prev_fy_date, set_posting_time=True)
pi.submit()
invoices.append(pi)
pi3 = create_purchase_invoice(
supplier=supplier, rate=20000, posting_date=prev_fy_date, set_posting_time=True
)
pi3.submit()
invoices.append(pi3)
self.validate_tax_deduction(pi3, 1000)
self.validate_tax_withholding_entries(
"Purchase Invoice",
pi3.name,
[
self.get_tax_withholding_entry(
tax_withholding_category=category,
party_type="Supplier",
party=supplier,
taxable_doctype="Purchase Invoice",
taxable_name=pi3.name,
tax_rate=10.0,
taxable_amount=10000.0,
withholding_amount=0.0,
status="Settled",
withholding_doctype="Purchase Invoice",
withholding_name=pi3.name,
under_withheld_reason="Threshold Exemption",
),
self.get_tax_withholding_entry(
tax_withholding_category=category,
party_type="Supplier",
party=supplier,
taxable_doctype="Purchase Invoice",
taxable_name=pi3.name,
tax_rate=10.0,
taxable_amount=10000.0,
withholding_amount=1000.0,
status="Settled",
withholding_doctype="Purchase Invoice",
withholding_name=pi3.name,
under_withheld_reason=None,
),
],
)
# no excess, so no TDS
pi_curr = create_purchase_invoice(supplier=supplier, rate=30000)
pi_curr.submit()
invoices.append(pi_curr)
self.validate_tax_deduction(pi_curr, 0)
self.validate_tax_withholding_entries(
"Purchase Invoice",
pi_curr.name,
[
self.get_tax_withholding_entry(
tax_withholding_category=category,
party_type="Supplier",
party=supplier,
taxable_doctype="Purchase Invoice",
taxable_name=pi_curr.name,
tax_rate=10.0,
taxable_amount=30000.0,
withholding_amount=0.0,
status="Settled",
withholding_doctype="Purchase Invoice",
withholding_name=pi_curr.name,
under_withheld_reason="Threshold Exemption",
),
],
)
self.cleanup_invoices(invoices)
@ERPNextTestSuite.change_settings("Accounts Settings", {"delete_linked_ledger_entries": 1})
def test_tds_payment_entry_cancellation(self):
"""
@@ -3997,7 +4141,7 @@ def create_tax_withholding_category(
tax_deduction_basis="Net Total",
):
if not frappe.db.exists("Tax Withholding Category", category_name):
frappe.get_doc(
doc = frappe.get_doc(
{
"doctype": "Tax Withholding Category",
"name": category_name,
@@ -4018,6 +4162,22 @@ def create_tax_withholding_category(
"accounts": [{"company": "_Test Company", "account": account}],
}
).insert()
else:
doc = frappe.get_doc("Tax Withholding Category", category_name)
if not any(getdate(r.from_date) == getdate(from_date) for r in doc.rates):
doc.append(
"rates",
{
"from_date": from_date,
"to_date": to_date,
"tax_withholding_rate": rate,
"single_threshold": single_threshold,
"cumulative_threshold": cumulative_threshold,
},
)
doc.save()
return doc
def create_lower_deduction_certificate(

1
erpnext/accounts/doctype/tax_withholding_entry/tax_withholding_entry.py
View File

@@ -642,6 +642,7 @@ class TaxWithholdingController:
.where(entry.tax_withholding_category == category.name)
.where(entry.company == self.doc.company)
.where(entry.docstatus == 1)
.where(entry.taxable_date.between(category.from_date, category.to_date))
.groupby(entry.status)
)