feat: Introduce tax withholding entry

(cherry picked from commit c66f78c784)

# Conflicts:
#	erpnext/accounts/doctype/journal_entry/journal_entry.py
#	erpnext/accounts/doctype/payment_entry/payment_entry.json
#	erpnext/accounts/doctype/sales_invoice/sales_invoice.py
#	erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
#	erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
#	erpnext/patches.txt

erpnext/accounts/doctype/account/account_tree.js

@@ -160,6 +160,14 @@ frappe.treeview_settings["Account"] = {
 				.options,
 			description: __("Optional. This setting will be used to filter in various transactions."),
 		},
+		{
+			fieldtype: "Link",
+			fieldname: "account_category",
+			label: __("Account Category"),
+			options: frappe.get_meta("Account").fields.filter((d) => d.fieldname == "account_category")[0]
+				.options,
+			description: __("Optional. Used with Financial Report Template"),
+		},
 		{
 			fieldtype: "Float",
 			fieldname: "tax_rate",

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py

@@ -228,6 +228,7 @@ def get():
 				},
 				_("Impairment"): {"account_number": "5224", "account_category": "Operating Expenses"},
 				_("Tax Expense"): {"account_number": "5225", "account_category": "Tax Expense"},
+				"account_number": "5200",
 			},
 			"root_type": "Expense",
 			"account_number": "5000",

erpnext/accounts/doctype/accounting_period/accounting_period.json

@@ -12,6 +12,7 @@
   "column_break_4",
   "company",
   "disabled",
+  "exempted_role",
   "section_break_7",
   "closed_documents"
  ],
@@ -67,10 +68,18 @@
    "label": "Closed Documents",
    "options": "Closed Document",
    "reqd": 1
+  },
+  {
+   "description": "Role allowed to bypass period restrictions.",
+   "fieldname": "exempted_role",
+   "fieldtype": "Link",
+   "label": "Exempted Role",
+   "link_filters": "[[\"Role\",\"disabled\",\"=\",0]]",
+   "options": "Role"
   }
  ],
  "links": [],
- "modified": "2025-10-06 15:00:15.568067",
+ "modified": "2025-12-01 16:53:44.631299",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Accounting Period",

erpnext/accounts/doctype/accounting_period/accounting_period.py

@@ -30,6 +30,7 @@ class AccountingPeriod(Document):
 		company: DF.Link
 		disabled: DF.Check
 		end_date: DF.Date
+		exempted_role: DF.Link | None
 		period_name: DF.Data
 		start_date: DF.Date
 	# end: auto-generated types
@@ -113,7 +114,7 @@ def validate_accounting_period_on_doc_save(doc, method=None):
 	accounting_period = (
 		frappe.qb.from_(ap)
 		.from_(cd)
-		.select(ap.name)
+		.select(ap.name, ap.exempted_role)
 		.where(
 			(ap.name == cd.parent)
 			& (ap.company == doc.company)
@@ -126,6 +127,11 @@ def validate_accounting_period_on_doc_save(doc, method=None):
 	).run(as_dict=1)
 
 	if accounting_period:
+		if (
+			accounting_period[0].get("exempted_role")
+			and accounting_period[0].get("exempted_role") in frappe.get_roles()
+		):
+			return
 		frappe.throw(
 			_("You cannot create a {0} within the closed Accounting Period {1}").format(
 				doc.doctype, frappe.bold(accounting_period[0]["name"])

erpnext/accounts/doctype/advance_tax/advance_tax.json

@@ -1,57 +0,0 @@
-{
- "actions": [],
- "allow_rename": 1,
- "creation": "2021-11-25 10:24:39.836195",
- "doctype": "DocType",
- "engine": "InnoDB",
- "field_order": [
-  "reference_type",
-  "reference_name",
-  "reference_detail",
-  "account_head",
-  "allocated_amount"
- ],
- "fields": [
-  {
-   "fieldname": "reference_type",
-   "fieldtype": "Link",
-   "label": "Reference Type",
-   "options": "DocType"
-  },
-  {
-   "fieldname": "reference_name",
-   "fieldtype": "Dynamic Link",
-   "label": "Reference Name",
-   "options": "reference_type"
-  },
-  {
-   "fieldname": "reference_detail",
-   "fieldtype": "Data",
-   "label": "Reference Detail"
-  },
-  {
-   "fieldname": "account_head",
-   "fieldtype": "Link",
-   "label": "Account Head",
-   "options": "Account"
-  },
-  {
-   "fieldname": "allocated_amount",
-   "fieldtype": "Currency",
-   "label": "Allocated Amount",
-   "options": "party_account_currency"
-  }
- ],
- "index_web_pages_for_search": 1,
- "istable": 1,
- "links": [],
- "modified": "2024-03-27 13:05:58.308002",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Advance Tax",
- "owner": "Administrator",
- "permissions": [],
- "sort_field": "creation",
- "sort_order": "DESC",
- "states": []
-}

erpnext/accounts/doctype/advance_tax/advance_tax.py

@@ -1,27 +0,0 @@
-# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
-# For license information, please see license.txt
-
-# import frappe
-from frappe.model.document import Document
-
-
-class AdvanceTax(Document):
-	# begin: auto-generated types
-	# This code is auto-generated. Do not modify anything in this block.
-
-	from typing import TYPE_CHECKING
-
-	if TYPE_CHECKING:
-		from frappe.types import DF
-
-		account_head: DF.Link | None
-		allocated_amount: DF.Currency
-		parent: DF.Data
-		parentfield: DF.Data
-		parenttype: DF.Data
-		reference_detail: DF.Data | None
-		reference_name: DF.DynamicLink | None
-		reference_type: DF.Link | None
-	# end: auto-generated types
-
-	pass

erpnext/accounts/doctype/advance_taxes_and_charges/advance_taxes_and_charges.json

@@ -14,6 +14,7 @@
   "description",
   "included_in_paid_amount",
   "set_by_item_tax_template",
+  "is_tax_withholding_account",
   "accounting_dimensions_section",
   "cost_center",
   "dimension_col_break",
@@ -25,7 +26,6 @@
   "net_amount",
   "tax_amount",
   "total",
-  "allocated_amount",
   "column_break_13",
   "base_tax_amount",
   "base_net_amount",
@@ -97,11 +97,11 @@
    "fieldtype": "Column Break"
   },
   {
-    "allow_on_submit": 1,
-    "fieldname": "project",
-    "fieldtype": "Link",
-    "label": "Project",
-    "options": "Project"
+   "allow_on_submit": 1,
+   "fieldname": "project",
+   "fieldtype": "Link",
+   "label": "Project",
+   "options": "Project"
   },
   {
    "fieldname": "section_break_8",
@@ -172,12 +172,6 @@
    "fieldtype": "Check",
    "label": "Considered In Paid Amount"
   },
-  {
-   "fieldname": "allocated_amount",
-   "fieldtype": "Currency",
-   "label": "Allocated Amount",
-   "options": "currency"
-  },
   {
    "fetch_from": "account_head.account_currency",
    "fieldname": "currency",
@@ -213,18 +207,26 @@
    "print_hide": 1,
    "read_only": 1,
    "report_hide": 1
+  },
+  {
+   "default": "0",
+   "fieldname": "is_tax_withholding_account",
+   "fieldtype": "Check",
+   "label": "Is Tax Withholding Account",
+   "read_only": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-11-22 19:16:22.346267",
+ "modified": "2025-12-15 06:42:18.707671",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Advance Taxes and Charges",
  "owner": "Administrator",
  "permissions": [],
+ "row_format": "Dynamic",
  "sort_field": "creation",
  "sort_order": "ASC",
  "states": []
-}
+}

erpnext/accounts/doctype/advance_taxes_and_charges/advance_taxes_and_charges.py

@@ -17,7 +17,6 @@ class AdvanceTaxesandCharges(Document):
 
 		account_head: DF.Link
 		add_deduct_tax: DF.Literal["Add", "Deduct"]
-		allocated_amount: DF.Currency
 		base_net_amount: DF.Currency
 		base_tax_amount: DF.Currency
 		base_total: DF.Currency
@@ -28,10 +27,12 @@ class AdvanceTaxesandCharges(Document):
 		currency: DF.Link | None
 		description: DF.SmallText
 		included_in_paid_amount: DF.Check
+		is_tax_withholding_account: DF.Check
 		net_amount: DF.Currency
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data
+		project: DF.Link | None
 		rate: DF.Float
 		row_id: DF.Data | None
 		set_by_item_tax_template: DF.Check

erpnext/accounts/doctype/budget/budget.js

@@ -12,6 +12,15 @@ frappe.ui.form.on("Budget", {
 			};
 		});
 
+		frm.set_query("account", function () {
+			return {
+				filters: {
+					is_group: 0,
+					company: frm.doc.company,
+				},
+			};
+		});
+
 		erpnext.accounts.dimensions.setup_dimension_filters(frm, frm.doctype);
 		frappe.db.get_single_value("Accounts Settings", "use_legacy_budget_controller").then((value) => {
 			if (value) {
@@ -24,24 +33,16 @@ frappe.ui.form.on("Budget", {
 		frm.trigger("toggle_reqd_fields");
 
 		if (!frm.doc.__islocal && frm.doc.docstatus == 1) {
-			let exception_role = await frappe.db.get_value(
-				"Company",
-				frm.doc.company,
-				"exception_budget_approver_role"
+			frm.add_custom_button(
+				__("Revise Budget"),
+				function () {
+					frm.events.revise_budget_action(frm);
+				},
+				__("Actions")
 			);
-
-			const role = exception_role.message.exception_budget_approver_role;
-
-			if (role && frappe.user.has_role(role)) {
-				frm.add_custom_button(
-					__("Revise Budget"),
-					function () {
-						frm.events.revise_budget_action(frm);
-					},
-					__("Actions")
-				);
-			}
 		}
+
+		toggle_distribution_fields(frm);
 	},
 
 	budget_against: function (frm) {
@@ -54,10 +55,15 @@ frappe.ui.form.on("Budget", {
 			frm.doc.budget_distribution.forEach((row) => {
 				row.amount = flt((row.percent / 100) * frm.doc.budget_amount, 2);
 			});
+			set_total_budget_amount(frm);
 			frm.refresh_field("budget_distribution");
 		}
 	},
 
+	distribute_equally: function (frm) {
+		toggle_distribution_fields(frm);
+	},
+
 	set_null_value: function (frm) {
 		if (frm.doc.budget_against == "Cost Center") {
 			frm.set_value("project", null);
@@ -100,6 +106,8 @@ frappe.ui.form.on("Budget Distribution", {
 		let row = frappe.get_doc(cdt, cdn);
 		if (frm.doc.budget_amount) {
 			row.percent = flt((row.amount / frm.doc.budget_amount) * 100, 2);
+
+			set_total_budget_amount(frm);
 			frm.refresh_field("budget_distribution");
 		}
 	},
@@ -107,7 +115,29 @@ frappe.ui.form.on("Budget Distribution", {
 		let row = frappe.get_doc(cdt, cdn);
 		if (frm.doc.budget_amount) {
 			row.amount = flt((row.percent / 100) * frm.doc.budget_amount, 2);
+
+			set_total_budget_amount(frm);
 			frm.refresh_field("budget_distribution");
 		}
 	},
 });
+
+function set_total_budget_amount(frm) {
+	let total = 0;
+
+	(frm.doc.budget_distribution || []).forEach((row) => {
+		total += flt(row.amount);
+	});
+
+	frm.set_value("budget_distribution_total", total);
+}
+
+function toggle_distribution_fields(frm) {
+	const grid = frm.fields_dict.budget_distribution.grid;
+
+	["amount", "percent"].forEach((field) => {
+		grid.update_docfield_property(field, "read_only", frm.doc.distribute_equally);
+	});
+
+	grid.refresh();
+}

erpnext/accounts/doctype/budget/budget.json

@@ -25,6 +25,10 @@
   "distribute_equally",
   "section_break_fpdt",
   "budget_distribution",
+  "section_break_wkqb",
+  "column_break_paum",
+  "column_break_nwor",
+  "budget_distribution_total",
   "section_break_6",
   "applicable_on_material_request",
   "action_if_annual_budget_exceeded_on_mr",
@@ -222,7 +226,8 @@
   },
   {
    "fieldname": "section_break_fpdt",
-   "fieldtype": "Section Break"
+   "fieldtype": "Section Break",
+   "hide_border": 1
   },
   {
    "fieldname": "budget_distribution",
@@ -303,13 +308,32 @@
    "options": "Monthly\nQuarterly\nHalf-Yearly\nYearly",
    "read_only_depends_on": "eval: doc.revision_of",
    "reqd": 1
+  },
+  {
+   "fieldname": "section_break_wkqb",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "column_break_paum",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "column_break_nwor",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "budget_distribution_total",
+   "fieldtype": "Currency",
+   "label": "Budget Distribution Total",
+   "no_copy": 1,
+   "read_only": 1
   }
  ],
  "grid_page_length": 50,
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2025-11-19 17:00:00.648224",
+ "modified": "2025-12-10 02:35:01.197613",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Budget",

erpnext/accounts/doctype/budget/budget.py

@@ -53,6 +53,7 @@ class Budget(Document):
 		budget_against: DF.Literal["", "Cost Center", "Project"]
 		budget_amount: DF.Currency
 		budget_distribution: DF.Table[BudgetDistribution]
+		budget_distribution_total: DF.Currency
 		budget_end_date: DF.Date | None
 		budget_start_date: DF.Date | None
 		company: DF.Link
@@ -230,28 +231,49 @@ class Budget(Document):
 
 	def before_save(self):
 		self.allocate_budget()
+		self.budget_distribution_total = sum(flt(row.amount) for row in self.budget_distribution)
 
 	def on_update(self):
 		self.validate_distribution_totals()
 
 	def allocate_budget(self):
-		if self.revision_of:
+		if self._should_skip_allocation():
+			return
+
+		if self._should_recalculate_manual_distribution():
+			self._recalculate_manual_distribution()
 			return
 
 		if not self.should_regenerate_budget_distribution():
 			return
 
-		self.set("budget_distribution", [])
+		self._regenerate_distribution()
 
-		periods = self.get_budget_periods()
-		total_periods = len(periods)
-		row_percent = 100 / total_periods if total_periods else 0
+	def _should_skip_allocation(self):
+		return self.revision_of and not self.distribute_equally
 
-		for start_date, end_date in periods:
-			row = self.append("budget_distribution", {})
-			row.start_date = start_date
-			row.end_date = end_date
-			self.add_allocated_amount(row, row_percent)
+	def _should_recalculate_manual_distribution(self):
+		return (
+			not self.distribute_equally
+			and bool(self.budget_distribution)
+			and self._is_only_budget_amount_changed()
+		)
+
+	def _is_only_budget_amount_changed(self):
+		old = self.get_doc_before_save()
+		if not old:
+			return False
+
+		return (
+			old.budget_amount != self.budget_amount
+			and old.distribution_frequency == self.distribution_frequency
+			and old.budget_start_date == self.budget_start_date
+			and old.budget_end_date == self.budget_end_date
+		)
+
+	def _recalculate_manual_distribution(self):
+		for row in self.budget_distribution:
+			row.amount = flt((row.percent / 100) * self.budget_amount, 3)
 
 	def should_regenerate_budget_distribution(self):
 		"""Check whether budget distribution should be recalculated."""
@@ -265,7 +287,6 @@ class Budget(Document):
 				"to_fiscal_year",
 				"budget_amount",
 				"distribution_frequency",
-				"distribute_equally",
 			]
 			for field in changed_fields:
 				if old_doc.get(field) != self.get(field):
@@ -273,6 +294,21 @@ class Budget(Document):
 
 		return bool(self.distribute_equally)
 
+	def _regenerate_distribution(self):
+		self.set("budget_distribution", [])
+
+		periods = self.get_budget_periods()
+		total_periods = len(periods)
+		row_percent = 100 / total_periods if total_periods else 0
+
+		for start_date, end_date in periods:
+			row = self.append("budget_distribution", {})
+			row.start_date = start_date
+			row.end_date = end_date
+			self.add_allocated_amount(row, row_percent)
+
+		self.budget_distribution_total = self.budget_amount
+
 	def get_budget_periods(self):
 		"""Return list of (start_date, end_date) tuples based on frequency."""
 		frequency = self.distribution_frequency
@@ -312,12 +348,8 @@ class Budget(Document):
 		}.get(frequency, 1)
 
 	def add_allocated_amount(self, row, row_percent):
-		if not self.distribute_equally:
-			row.amount = 0
-			row.percent = 0
-		else:
-			row.amount = flt(self.budget_amount * row_percent / 100, 3)
-			row.percent = flt(row_percent, 3)
+		row.amount = flt(self.budget_amount * row_percent / 100, 3)
+		row.percent = flt(row_percent, 3)
 
 	def validate_distribution_totals(self):
 		if self.should_regenerate_budget_distribution():

erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py

@@ -252,7 +252,7 @@ class ExchangeRateRevaluation(Document):
 		company_currency = erpnext.get_company_currency(company)
 		precision = get_field_precision(
 			frappe.get_meta("Exchange Rate Revaluation Account").get_field("new_balance_in_base_currency"),
-			company_currency,
+			currency=company_currency,
 		)
 
 		if account_details:

erpnext/accounts/doctype/gl_entry/gl_entry.py

@@ -442,7 +442,7 @@ def update_against_account(voucher_type, voucher_no):
 	if not entries:
 		return
 	company_currency = erpnext.get_company_currency(entries[0].company)
-	precision = get_field_precision(frappe.get_meta("GL Entry").get_field("debit"), company_currency)
+	precision = get_field_precision(frappe.get_meta("GL Entry").get_field("debit"), currency=company_currency)
 
 	accounts_debited, accounts_credited = [], []
 	for d in entries:

erpnext/accounts/doctype/journal_entry/journal_entry.js

@@ -201,6 +201,7 @@ frappe.ui.form.on("Journal Entry", {
 
 		erpnext.accounts.dimensions.update_dimension(frm, frm.doctype);
 		erpnext.utils.set_letter_head(frm);
+		frm.clear_table("tax_withholding_entries");
 	},
 
 	voucher_type: function (frm) {
@@ -251,6 +252,10 @@ frappe.ui.form.on("Journal Entry", {
 			});
 		}
 	},
+
+	apply_tds: function (frm) {
+		frm.clear_table("tax_withholding_entries");
+	},
 });
 
 var update_jv_details = function (doc, r) {

erpnext/accounts/doctype/journal_entry/journal_entry.json

@@ -43,6 +43,11 @@
   "total_amount_currency",
   "total_amount",
   "total_amount_in_words",
+  "section_tax_withholding_entry",
+  "tax_withholding_group",
+  "ignore_tax_withholding_threshold",
+  "override_tax_withholding_entries",
+  "tax_withholding_entries",
   "reference",
   "clearance_date",
   "remark",
@@ -517,7 +522,7 @@
    "depends_on": "eval:['Credit Note', 'Debit Note'].includes(doc.voucher_type)",
    "fieldname": "apply_tds",
    "fieldtype": "Check",
-   "label": "Apply Tax Withholding Amount "
+   "label": "Consider for Tax Withholding "
   },
   {
    "depends_on": "eval:doc.docstatus",
@@ -586,6 +591,39 @@
    "hidden": 1,
    "label": "Party Not Required",
    "no_copy": 1
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "eval: doc.apply_tds && doc.docstatus == 0",
+   "depends_on": "eval: doc.apply_tds",
+   "fieldname": "section_tax_withholding_entry",
+   "fieldtype": "Section Break",
+   "label": "Tax Withholding Entry"
+  },
+  {
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group"
+  },
+  {
+   "default": "0",
+   "fieldname": "ignore_tax_withholding_threshold",
+   "fieldtype": "Check",
+   "label": "Ignore Tax Withholding Threshold"
+  },
+  {
+   "default": "0",
+   "fieldname": "override_tax_withholding_entries",
+   "fieldtype": "Check",
+   "label": "Edit Tax Withholding Entries"
+  },
+  {
+   "fieldname": "tax_withholding_entries",
+   "fieldtype": "Table",
+   "label": "Tax Withholding Entries",
+   "options": "Tax Withholding Entry",
+   "read_only_depends_on": "eval: !doc.override_tax_withholding_entries"
   }
  ],
  "icon": "fa fa-file-text",
@@ -600,7 +638,7 @@
    "table_fieldname": "payment_entries"
   }
  ],
- "modified": "2025-09-29 13:05:46.982277",
+ "modified": "2025-11-13 17:54:14.542903",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Journal Entry",

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -17,9 +17,7 @@ from erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger
 	validate_docs_for_deferred_accounting,
 	validate_docs_for_voucher_types,
 )
-from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
-	get_party_tax_withholding_details,
-)
+from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import JournalTaxWithholding
 from erpnext.accounts.party import get_party_account
 from erpnext.accounts.utils import (
 	cancel_exchange_gain_loss_journal,
@@ -49,6 +47,7 @@ class JournalEntry(AccountsController):
 		from frappe.types import DF
 
 		from erpnext.accounts.doctype.journal_entry_account.journal_entry_account import JournalEntryAccount
+		from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import TaxWithholdingEntry
 
 		accounts: DF.Table[JournalEntryAccount]
 		amended_from: DF.Link | None
@@ -65,6 +64,7 @@ class JournalEntry(AccountsController):
 		finance_book: DF.Link | None
 		for_all_stock_asset_accounts: DF.Check
 		from_template: DF.Link | None
+		ignore_tax_withholding_threshold: DF.Check
 		inter_company_journal_entry_reference: DF.Link | None
 		is_opening: DF.Literal["No", "Yes"]
 		is_system_generated: DF.Check
@@ -73,6 +73,7 @@ class JournalEntry(AccountsController):
 		multi_currency: DF.Check
 		naming_series: DF.Literal["ACC-JV-.YYYY.-"]
 		party_not_required: DF.Check
+		override_tax_withholding_entries: DF.Check
 		pay_to_recd_from: DF.Data | None
 		payment_order: DF.Link | None
 		periodic_entry_difference_account: DF.Link | None
@@ -84,6 +85,8 @@ class JournalEntry(AccountsController):
 		stock_asset_account: DF.Link | None
 		stock_entry: DF.Link | None
 		tax_withholding_category: DF.Link | None
+		tax_withholding_entries: DF.Table[TaxWithholdingEntry]
+		tax_withholding_group: DF.Link | None
 		title: DF.Data | None
 		total_amount: DF.Currency
 		total_amount_currency: DF.Link | None
@@ -150,8 +153,8 @@ class JournalEntry(AccountsController):
 		self.validate_company_in_accounting_dimension()
 		self.validate_advance_accounts()
 
-		if self.docstatus == 0:
-			self.apply_tax_withholding()
+		JournalTaxWithholding(self).on_validate()
+
 		if self.is_new() or not self.title:
 			self.title = self.get_title()
 
@@ -199,6 +202,7 @@ class JournalEntry(AccountsController):
 		self.update_asset_value()
 		self.update_inter_company_jv()
 		self.update_invoice_discounting()
+		JournalTaxWithholding(self).on_submit()
 
 	@frappe.whitelist()
 	def get_balance_for_periodic_accounting(self):
@@ -282,6 +286,8 @@ class JournalEntry(AccountsController):
 			self.repost_accounting_entries()
 
 	def on_cancel(self):
+		# Cancel tax withholding entries
+
 		# References for this Journal are removed on the `on_cancel` event in accounts_controller
 		super().on_cancel()
 		self.ignore_linked_doctypes = (
@@ -295,8 +301,10 @@ class JournalEntry(AccountsController):
 			"Unreconcile Payment",
 			"Unreconcile Payment Entries",
 			"Advance Payment Ledger Entry",
+			"Tax Withholding Entry",
 		)
 		self.make_gl_entries(1)
+		JournalTaxWithholding(self).on_cancel()
 		self.unlink_advance_entry_reference()
 		self.unlink_asset_reference()
 		self.unlink_inter_company_jv()
@@ -352,6 +360,7 @@ class JournalEntry(AccountsController):
 					StockAccountInvalidTransaction,
 				)
 
+<<<<<<< HEAD
 	def apply_tax_withholding(self):
 		from erpnext.accounts.report.general_ledger.general_ledger import get_account_type_map
 
@@ -441,6 +450,8 @@ class JournalEntry(AccountsController):
 		for d in to_remove:
 			self.remove(d)
 
+=======
+>>>>>>> c66f78c784 (feat: Introduce tax withholding entry)
 	def update_asset_value(self):
 		self.update_asset_on_depreciation()
 		self.update_asset_on_disposal()

erpnext/accounts/doctype/payment_entry/payment_entry.js

@@ -41,6 +41,7 @@ frappe.ui.form.on("Payment Entry", {
 
 		if (frm.is_new()) {
 			set_default_party_type(frm);
+			frm.clear_table("tax_withholding_entries");
 		}
 	},
 
@@ -532,6 +533,7 @@ frappe.ui.form.on("Payment Entry", {
 							},
 							() => frm.set_value("party_name", r.message.party_name),
 							() => frm.clear_table("references"),
+							() => frm.clear_table("tax_withholding_entries"),
 							() => frm.events.hide_unhide_fields(frm),
 							() => frm.events.set_dynamic_labels(frm),
 							() => {
@@ -564,14 +566,15 @@ frappe.ui.form.on("Payment Entry", {
 		}
 	},
 
-	apply_tax_withholding_amount: function (frm) {
-		if (!frm.doc.apply_tax_withholding_amount) {
+	apply_tds: function (frm) {
+		if (!frm.doc.apply_tds) {
 			frm.set_value("tax_withholding_category", "");
-		} else {
-			frappe.db.get_value("Supplier", frm.doc.party, "tax_withholding_category", (values) => {
+		} else if (["Customer", "Supplier"].includes(frm.doc.party_type)) {
+			frappe.db.get_value(frm.doc.party_type, frm.doc.party, "tax_withholding_category", (values) => {
 				frm.set_value("tax_withholding_category", values.tax_withholding_category);
 			});
 		}
+		frm.clear_table("tax_withholding_entries");
 	},
 
 	paid_from: function (frm) {

erpnext/accounts/doctype/payment_entry/payment_entry.json

@@ -21,6 +21,8 @@
   "party_name",
   "book_advance_payments_in_separate_party_account",
   "reconcile_on_advance_payment_date",
+  "apply_tds",
+  "tax_withholding_category",
   "column_break_11",
   "bank_account",
   "party_bank_account",
@@ -60,10 +62,6 @@
   "taxes_and_charges_section",
   "purchase_taxes_and_charges_template",
   "sales_taxes_and_charges_template",
-  "column_break_55",
-  "apply_tax_withholding_amount",
-  "tax_withholding_category",
-  "section_break_56",
   "taxes",
   "section_break_60",
   "base_total_taxes_and_charges",
@@ -71,6 +69,11 @@
   "total_taxes_and_charges",
   "deductions_or_loss_section",
   "deductions",
+  "section_tax_withholding_entry",
+  "tax_withholding_group",
+  "ignore_tax_withholding_threshold",
+  "override_tax_withholding_entries",
+  "tax_withholding_entries",
   "transaction_references",
   "reference_no",
   "column_break_23",
@@ -578,14 +581,15 @@
    "label": "Custom Remarks"
   },
   {
-   "depends_on": "eval:doc.apply_tax_withholding_amount",
+   "depends_on": "eval:doc.apply_tds",
    "fieldname": "tax_withholding_category",
    "fieldtype": "Link",
    "label": "Tax Withholding Category",
-   "mandatory_depends_on": "eval:doc.apply_tax_withholding_amount",
+   "mandatory_depends_on": "eval:doc.apply_tds",
    "options": "Tax Withholding Category"
   },
   {
+<<<<<<< HEAD
    "default": "0",
    "depends_on": "eval:doc.party_type == 'Supplier'",
    "fieldname": "apply_tax_withholding_amount",
@@ -594,6 +598,8 @@
   },
   {
    "collapsible": 1,
+=======
+>>>>>>> c66f78c784 (feat: Introduce tax withholding entry)
    "fieldname": "taxes_and_charges_section",
    "fieldtype": "Section Break",
    "label": "Taxes and Charges"
@@ -648,15 +654,6 @@
    "options": "Company:company:default_currency",
    "read_only": 1
   },
-  {
-   "fieldname": "column_break_55",
-   "fieldtype": "Column Break"
-  },
-  {
-   "fieldname": "section_break_56",
-   "fieldtype": "Section Break",
-   "hide_border": 1
-  },
   {
    "depends_on": "eval:doc.received_amount && doc.payment_type != 'Internal Transfer'",
    "fieldname": "received_amount_after_tax",
@@ -753,6 +750,46 @@
    "options": "No\nYes",
    "print_hide": 1,
    "search_index": 1
+  },
+  {
+   "default": "0",
+   "depends_on": "eval:doc.party_type == 'Supplier'",
+   "fieldname": "apply_tds",
+   "fieldtype": "Check",
+   "label": "Consider for Tax Withholding"
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "eval: doc.apply_tds && doc.docstatus == 0",
+   "depends_on": "eval: doc.apply_tds",
+   "fieldname": "section_tax_withholding_entry",
+   "fieldtype": "Section Break",
+   "label": "Tax Withholding Entry"
+  },
+  {
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group"
+  },
+  {
+   "default": "0",
+   "fieldname": "ignore_tax_withholding_threshold",
+   "fieldtype": "Check",
+   "label": "Ignore Tax Withholding Threshold"
+  },
+  {
+   "fieldname": "tax_withholding_entries",
+   "fieldtype": "Table",
+   "label": "Tax Withholding Entries",
+   "options": "Tax Withholding Entry",
+   "read_only_depends_on": "eval: !doc.override_tax_withholding_entries"
+  },
+  {
+   "default": "0",
+   "fieldname": "override_tax_withholding_entries",
+   "fieldtype": "Check",
+   "label": "Edit Tax Withholding Entries"
   }
  ],
  "grid_page_length": 50,

erpnext/accounts/doctype/payment_entry/payment_entry.py

@@ -30,9 +30,7 @@ from erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger
 	validate_docs_for_deferred_accounting,
 	validate_docs_for_voucher_types,
 )
-from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
-	get_party_tax_withholding_details,
-)
+from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import PaymentTaxWithholding
 from erpnext.accounts.general_ledger import (
 	make_gl_entries,
 	make_reverse_gl_entries,
@@ -80,9 +78,10 @@ class PaymentEntry(AccountsController):
 		from erpnext.accounts.doctype.payment_entry_reference.payment_entry_reference import (
 			PaymentEntryReference,
 		)
+		from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import TaxWithholdingEntry
 
 		amended_from: DF.Link | None
-		apply_tax_withholding_amount: DF.Check
+		apply_tds: DF.Check
 		auto_repeat: DF.Link | None
 		bank: DF.ReadOnly | None
 		bank_account: DF.Link | None
@@ -103,11 +102,13 @@ class PaymentEntry(AccountsController):
 		custom_remarks: DF.Check
 		deductions: DF.Table[PaymentEntryDeduction]
 		difference_amount: DF.Currency
+		ignore_tax_withholding_threshold: DF.Check
 		in_words: DF.SmallText | None
 		is_opening: DF.Literal["No", "Yes"]
 		letter_head: DF.Link | None
 		mode_of_payment: DF.Link | None
 		naming_series: DF.Literal["ACC-PAY-.YYYY.-"]
+		override_tax_withholding_entries: DF.Check
 		paid_amount: DF.Currency
 		paid_amount_after_tax: DF.Currency
 		paid_from: DF.Link
@@ -139,6 +140,8 @@ class PaymentEntry(AccountsController):
 		status: DF.Literal["", "Draft", "Submitted", "Cancelled"]
 		target_exchange_rate: DF.Float
 		tax_withholding_category: DF.Link | None
+		tax_withholding_entries: DF.Table[TaxWithholdingEntry]
+		tax_withholding_group: DF.Link | None
 		taxes: DF.Table[AdvanceTaxesandCharges]
 		title: DF.Data | None
 		total_allocated_amount: DF.Currency
@@ -189,7 +192,7 @@ class PaymentEntry(AccountsController):
 		self.validate_allocated_amount()
 		self.validate_paid_invoices()
 		self.ensure_supplier_is_not_blocked()
-		self.set_tax_withholding()
+		PaymentTaxWithholding(self).on_validate()
 		self.set_status()
 		self.set_total_in_words()
 
@@ -199,6 +202,7 @@ class PaymentEntry(AccountsController):
 	def on_submit(self):
 		if self.difference_amount:
 			frappe.throw(_("Difference Amount must be zero"))
+		PaymentTaxWithholding(self).on_submit()
 		self.update_payment_requests()
 		self.update_payment_schedule()
 		self.make_gl_entries()
@@ -300,8 +304,10 @@ class PaymentEntry(AccountsController):
 			"Unreconcile Payment",
 			"Unreconcile Payment Entries",
 			"Advance Payment Ledger Entry",
+			"Tax Withholding Entry",
 		)
 		super().on_cancel()
+		PaymentTaxWithholding(self).on_cancel()
 		self.update_payment_requests(cancel=True)
 		self.update_payment_schedule(cancel=1)
 		self.make_gl_entries(cancel=1)
@@ -937,93 +943,6 @@ class PaymentEntry(AccountsController):
 		self.base_in_words = money_in_words(base_amount, self.company_currency)
 		self.in_words = money_in_words(amount, currency)
 
-	def set_tax_withholding(self):
-		if self.party_type != "Supplier":
-			return
-
-		if not self.apply_tax_withholding_amount:
-			return
-
-		net_total = self.calculate_tax_withholding_net_total()
-
-		# Adding args as purchase invoice to get TDS amount
-		args = frappe._dict(
-			{
-				"company": self.company,
-				"doctype": "Payment Entry",
-				"supplier": self.party,
-				"posting_date": self.posting_date,
-				"net_total": net_total,
-			}
-		)
-
-		tax_withholding_details = get_party_tax_withholding_details(args, self.tax_withholding_category)
-
-		if not tax_withholding_details:
-			return
-
-		tax_withholding_details.update(
-			{"cost_center": self.cost_center or erpnext.get_default_cost_center(self.company)}
-		)
-
-		accounts = []
-		for d in self.taxes:
-			if d.account_head == tax_withholding_details.get("account_head"):
-				# Preserve user updated included in paid amount
-				if d.included_in_paid_amount:
-					tax_withholding_details.update({"included_in_paid_amount": d.included_in_paid_amount})
-
-				d.update(tax_withholding_details)
-			accounts.append(d.account_head)
-
-		if not accounts or tax_withholding_details.get("account_head") not in accounts:
-			self.append("taxes", tax_withholding_details)
-
-		to_remove = [
-			d
-			for d in self.taxes
-			if not d.tax_amount and d.account_head == tax_withholding_details.get("account_head")
-		]
-
-		for d in to_remove:
-			self.remove(d)
-
-	def calculate_tax_withholding_net_total(self):
-		net_total = 0
-		order_details = self.get_order_wise_tax_withholding_net_total()
-
-		for d in self.references:
-			tax_withholding_net_total = order_details.get(d.reference_name)
-			if not tax_withholding_net_total:
-				continue
-
-			net_taxable_outstanding = max(
-				0, d.outstanding_amount - (d.total_amount - tax_withholding_net_total)
-			)
-
-			net_total += min(net_taxable_outstanding, d.allocated_amount)
-
-		net_total += self.unallocated_amount
-
-		return net_total
-
-	def get_order_wise_tax_withholding_net_total(self):
-		if self.party_type == "Supplier":
-			doctype = "Purchase Order"
-		else:
-			doctype = "Sales Order"
-
-		docnames = [d.reference_name for d in self.references if d.reference_doctype == doctype]
-
-		return frappe._dict(
-			frappe.db.get_all(
-				doctype,
-				filters={"name": ["in", docnames]},
-				fields=["name", "base_tax_withholding_net_total"],
-				as_list=True,
-			)
-		)
-
 	def apply_taxes(self):
 		self.initialize_taxes()
 		self.determine_exclusive_rate()

erpnext/accounts/doctype/payment_entry_deduction/payment_entry_deduction.json

@@ -59,14 +59,15 @@
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-11-05 16:07:47.307971",
+ "modified": "2025-08-13 06:52:46.130142",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Payment Entry Deduction",
  "owner": "Administrator",
  "permissions": [],
  "quick_entry": 1,
+ "row_format": "Dynamic",
  "sort_field": "creation",
  "sort_order": "DESC",
  "states": []
-}
+}

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js

@@ -223,7 +223,6 @@ erpnext.accounts.PurchaseInvoice = class PurchaseInvoice extends erpnext.buying.
 			});
 		}
 
-		this.frm.set_df_property("tax_withholding_category", "hidden", doc.apply_tds ? 0 : 1);
 		erpnext.accounts.unreconcile_payment.add_unreconcile_btn(me.frm);
 	}
 
@@ -363,10 +362,9 @@ erpnext.accounts.PurchaseInvoice = class PurchaseInvoice extends erpnext.buying.
 			},
 			function () {
 				me.apply_pricing_rule();
-				me.frm.doc.apply_tds = me.frm.supplier_tds ? 1 : 0;
-				me.frm.doc.tax_withholding_category = me.frm.supplier_tds;
-				me.frm.set_df_property("apply_tds", "read_only", me.frm.supplier_tds ? 0 : 1);
-				me.frm.set_df_property("tax_withholding_category", "hidden", me.frm.supplier_tds ? 0 : 1);
+				me.frm.doc.apply_tds =
+					me.frm.tax_withholding_category || me.frm.tax_withholding_group ? 1 : 0;
+				me.frm.clear_table("tax_withholding_entries");
 
 				// while duplicating, don't change payment terms
 				if (me.frm.doc.__run_link_triggers === false) {
@@ -379,26 +377,7 @@ erpnext.accounts.PurchaseInvoice = class PurchaseInvoice extends erpnext.buying.
 
 	apply_tds(frm) {
 		var me = this;
-		me.frm.set_value("tax_withheld_vouchers", []);
-		if (!me.frm.doc.apply_tds) {
-			me.frm.set_value("tax_withholding_category", "");
-			me.frm.set_df_property("tax_withholding_category", "hidden", 1);
-		} else {
-			me.frm.set_value("tax_withholding_category", me.frm.supplier_tds);
-			me.frm.set_df_property("tax_withholding_category", "hidden", 0);
-		}
-	}
-
-	tax_withholding_category(frm) {
-		var me = this;
-		let filtered_taxes = (me.frm.doc.taxes || []).filter((row) => !row.is_tax_withholding_account);
-		me.frm.clear_table("taxes");
-
-		filtered_taxes.forEach((row) => {
-			me.frm.add_child("taxes", row);
-		});
-
-		me.frm.refresh_field("taxes");
+		me.frm.clear_table("tax_withholding_entries");
 	}
 
 	credit_to() {
@@ -702,10 +681,7 @@ frappe.ui.form.on("Purchase Invoice", {
 	onload: function (frm) {
 		if (frm.doc.__onload && frm.doc.supplier) {
 			if (frm.is_new()) {
-				frm.doc.apply_tds = frm.doc.__onload.supplier_tds ? 1 : 0;
-			}
-			if (!frm.doc.__onload.supplier_tds) {
-				frm.set_df_property("apply_tds", "read_only", 1);
+				frm.doc.apply_tds = frm.doc.__onload.apply_tds ? 1 : 0;
 			}
 		}
 
@@ -714,7 +690,7 @@ frappe.ui.form.on("Purchase Invoice", {
 		});
 
 		if (frm.is_new()) {
-			frm.clear_table("tax_withheld_vouchers");
+			frm.clear_table("tax_withholding_entries");
 		}
 	},
 
@@ -741,6 +717,7 @@ frappe.ui.form.on("Purchase Invoice", {
 
 	company: function (frm) {
 		erpnext.accounts.dimensions.update_dimension(frm, frm.doctype);
+		frm.clear_table("tax_withholding_entries");
 
 		if (frm.doc.company) {
 			frappe.call({

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json

@@ -27,7 +27,6 @@
   "update_billed_amount_in_purchase_order",
   "update_billed_amount_in_purchase_receipt",
   "apply_tds",
-  "tax_withholding_category",
   "amended_from",
   "supplier_invoice_details",
   "bill_no",
@@ -68,8 +67,6 @@
   "column_break_28",
   "total",
   "net_total",
-  "tax_withholding_net_total",
-  "base_tax_withholding_net_total",
   "taxes_section",
   "tax_category",
   "taxes_and_charges",
@@ -102,14 +99,17 @@
   "total_advance",
   "outstanding_amount",
   "disable_rounded_total",
+  "section_tax_withholding_entry",
+  "tax_withholding_group",
+  "ignore_tax_withholding_threshold",
+  "override_tax_withholding_entries",
+  "tax_withholding_entries",
   "section_break_44",
   "apply_discount_on",
   "base_discount_amount",
   "column_break_46",
   "additional_discount_percentage",
   "discount_amount",
-  "tax_withheld_vouchers_section",
-  "tax_withheld_vouchers",
   "sec_tax_breakup",
   "other_charges_calculation",
   "item_wise_tax_details",
@@ -130,7 +130,6 @@
   "only_include_allocated_payments",
   "get_advances",
   "advances",
-  "advance_tax",
   "write_off",
   "write_off_amount",
   "base_write_off_amount",
@@ -286,7 +285,7 @@
    "default": "0",
    "fieldname": "apply_tds",
    "fieldtype": "Check",
-   "label": "Apply Tax Withholding Amount",
+   "label": "Consider for Tax Withholding",
    "print_hide": 1
   },
   {
@@ -1358,14 +1357,6 @@
    "fieldname": "dimension_col_break",
    "fieldtype": "Column Break"
   },
-  {
-   "fieldname": "tax_withholding_category",
-   "fieldtype": "Link",
-   "hidden": 1,
-   "label": "Tax Withholding Category",
-   "options": "Tax Withholding Category",
-   "print_hide": 1
-  },
   {
    "fieldname": "billing_address",
    "fieldtype": "Link",
@@ -1455,14 +1446,6 @@
    "fieldname": "column_break_147",
    "fieldtype": "Column Break"
   },
-  {
-   "fieldname": "advance_tax",
-   "fieldtype": "Table",
-   "hidden": 1,
-   "label": "Advance Tax",
-   "options": "Advance Tax",
-   "read_only": 1
-  },
   {
    "fieldname": "subscription",
    "fieldtype": "Link",
@@ -1477,42 +1460,6 @@
    "label": "Is Old Subcontracting Flow",
    "read_only": 1
   },
-  {
-   "default": "0",
-   "depends_on": "apply_tds",
-   "fieldname": "tax_withholding_net_total",
-   "fieldtype": "Currency",
-   "hidden": 1,
-   "label": "Tax Withholding Net Total",
-   "no_copy": 1,
-   "options": "currency",
-   "read_only": 1
-  },
-  {
-   "depends_on": "apply_tds",
-   "fieldname": "base_tax_withholding_net_total",
-   "fieldtype": "Currency",
-   "hidden": 1,
-   "label": "Base Tax Withholding Net Total",
-   "no_copy": 1,
-   "options": "Company:company:default_currency",
-   "print_hide": 1,
-   "read_only": 1
-  },
-  {
-   "collapsible_depends_on": "tax_withheld_vouchers",
-   "fieldname": "tax_withheld_vouchers_section",
-   "fieldtype": "Section Break",
-   "label": "Tax Withheld Vouchers"
-  },
-  {
-   "fieldname": "tax_withheld_vouchers",
-   "fieldtype": "Table",
-   "label": "Tax Withheld Vouchers",
-   "no_copy": 1,
-   "options": "Tax Withheld Vouchers",
-   "read_only": 1
-  },
   {
    "fieldname": "payments_tab",
    "fieldtype": "Tab Break",
@@ -1662,7 +1609,7 @@
    "fieldtype": "Data",
    "is_virtual": 1,
    "label": "Last Scanned Warehouse"
-   },
+  },
   {
    "fieldname": "claimed_landed_cost_amount",
    "fieldtype": "Currency",
@@ -1679,6 +1626,40 @@
    "label": "Item Wise Tax Details",
    "no_copy": 1,
    "options": "Item Wise Tax Detail"
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "eval: doc.apply_tds && doc.docstatus == 0",
+   "depends_on": "eval: doc.apply_tds",
+   "fieldname": "section_tax_withholding_entry",
+   "fieldtype": "Section Break",
+   "label": "Tax Withholding Entry"
+  },
+  {
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "tax_withholding_entries",
+   "fieldtype": "Table",
+   "label": "Tax Withholding Entries",
+   "options": "Tax Withholding Entry",
+   "read_only_depends_on": "eval: !doc.override_tax_withholding_entries"
+  },
+  {
+   "default": "0",
+   "fieldname": "ignore_tax_withholding_threshold",
+   "fieldtype": "Check",
+   "label": "Ignore Tax Withholding Threshold"
+  },
+  {
+   "default": "0",
+   "fieldname": "override_tax_withholding_entries",
+   "fieldtype": "Check",
+   "label": "Edit Tax Withholding Entries"
   }
  ],
  "grid_page_length": 50,
@@ -1686,7 +1667,7 @@
  "idx": 204,
  "is_submittable": 1,
  "links": [],
- "modified": "2025-08-04 19:19:11.380664",
+ "modified": "2025-12-15 06:41:38.237728",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Invoice",

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -24,9 +24,7 @@ from erpnext.accounts.doctype.sales_invoice.sales_invoice import (
 	update_linked_doc,
 	validate_inter_company_party,
 )
-from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
-	get_party_tax_withholding_details,
-)
+from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import PurchaseTaxWithholding
 from erpnext.accounts.general_ledger import (
 	get_round_off_account_and_cost_center,
 	make_gl_entries,
@@ -61,7 +59,6 @@ class PurchaseInvoice(BuyingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF
 
-		from erpnext.accounts.doctype.advance_tax.advance_tax import AdvanceTax
 		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.payment_schedule.payment_schedule import PaymentSchedule
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
@@ -72,14 +69,13 @@ class PurchaseInvoice(BuyingController):
 		from erpnext.accounts.doctype.purchase_taxes_and_charges.purchase_taxes_and_charges import (
 			PurchaseTaxesandCharges,
 		)
-		from erpnext.accounts.doctype.tax_withheld_vouchers.tax_withheld_vouchers import TaxWithheldVouchers
+		from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import TaxWithholdingEntry
 		from erpnext.buying.doctype.purchase_receipt_item_supplied.purchase_receipt_item_supplied import (
 			PurchaseReceiptItemSupplied,
 		)
 
 		additional_discount_percentage: DF.Float
 		address_display: DF.TextEditor | None
-		advance_tax: DF.Table[AdvanceTax]
 		advances: DF.Table[PurchaseInvoiceAdvance]
 		against_expense_account: DF.SmallText | None
 		allocate_advances_automatically: DF.Check
@@ -94,7 +90,6 @@ class PurchaseInvoice(BuyingController):
 		base_paid_amount: DF.Currency
 		base_rounded_total: DF.Currency
 		base_rounding_adjustment: DF.Currency
-		base_tax_withholding_net_total: DF.Currency
 		base_taxes_and_charges_added: DF.Currency
 		base_taxes_and_charges_deducted: DF.Currency
 		base_total: DF.Currency
@@ -128,6 +123,7 @@ class PurchaseInvoice(BuyingController):
 		hold_comment: DF.SmallText | None
 		ignore_default_payment_terms_template: DF.Check
 		ignore_pricing_rule: DF.Check
+		ignore_tax_withholding_threshold: DF.Check
 		in_words: DF.Data | None
 		incoterm: DF.Link | None
 		inter_company_invoice_reference: DF.Link | None
@@ -149,6 +145,7 @@ class PurchaseInvoice(BuyingController):
 		only_include_allocated_payments: DF.Check
 		other_charges_calculation: DF.TextEditor | None
 		outstanding_amount: DF.Currency
+		override_tax_withholding_entries: DF.Check
 		paid_amount: DF.Currency
 		party_account_currency: DF.Link | None
 		payment_schedule: DF.Table[PaymentSchedule]
@@ -198,9 +195,8 @@ class PurchaseInvoice(BuyingController):
 		supplier_warehouse: DF.Link | None
 		tax_category: DF.Link | None
 		tax_id: DF.ReadOnly | None
-		tax_withheld_vouchers: DF.Table[TaxWithheldVouchers]
-		tax_withholding_category: DF.Link | None
-		tax_withholding_net_total: DF.Currency
+		tax_withholding_entries: DF.Table[TaxWithholdingEntry]
+		tax_withholding_group: DF.Link | None
 		taxes: DF.Table[PurchaseTaxesandCharges]
 		taxes_and_charges: DF.Link | None
 		taxes_and_charges_added: DF.Currency
@@ -245,11 +241,14 @@ class PurchaseInvoice(BuyingController):
 
 	def onload(self):
 		super().onload()
-		supplier_tds = frappe.db.get_value("Supplier", self.supplier, "tax_withholding_category")
-		self.set_onload("supplier_tds", supplier_tds)
+		if self.supplier:
+			tax_withholding_category, tax_withholding_group = frappe.get_cached_value(
+				"Supplier", self.supplier, ["tax_withholding_category", "tax_withholding_group"]
+			)
+			self.set_onload("apply_tds", tax_withholding_category or tax_withholding_group)
 
 		if self.is_new():
-			self.set("tax_withheld_vouchers", [])
+			self.set("tax_withholding_entries", [])
 
 	def before_save(self):
 		if not self.on_hold:
@@ -300,6 +299,7 @@ class PurchaseInvoice(BuyingController):
 		self.reset_default_field_value("set_warehouse", "items", "warehouse")
 		self.reset_default_field_value("rejected_warehouse", "items", "rejected_warehouse")
 		self.reset_default_field_value("set_from_warehouse", "items", "from_warehouse")
+		PurchaseTaxWithholding(self).on_validate()
 		self.set_percentage_received()
 
 	def set_percentage_received(self):
@@ -352,11 +352,13 @@ class PurchaseInvoice(BuyingController):
 				template_name=self.payment_terms_template,
 			)
 
-		tds_category = frappe.db.get_value("Supplier", self.supplier, "tax_withholding_category")
-		if tds_category and not for_validate:
-			self.apply_tds = 1
-			self.tax_withholding_category = tds_category
-			self.set_onload("supplier_tds", tds_category)
+		if self.supplier:
+			tax_withholding_category, tax_withholding_group = frappe.get_cached_value(
+				"Supplier", self.supplier, ["tax_withholding_category", "tax_withholding_group"]
+			)
+			if not for_validate:
+				if tax_withholding_category or tax_withholding_group:
+					self.apply_tds = 1
 
 		super().set_missing_values(for_validate)
 
@@ -747,6 +749,7 @@ class PurchaseInvoice(BuyingController):
 
 	def on_submit(self):
 		super().on_submit()
+		PurchaseTaxWithholding(self).on_submit()
 
 		self.check_prev_docstatus()
 
@@ -788,7 +791,6 @@ class PurchaseInvoice(BuyingController):
 			self.update_project()
 
 		update_linked_doc(self.doctype, self.name, self.inter_company_invoice_reference)
-		self.update_advance_tax_references()
 
 		self.process_common_party_accounting()
 
@@ -1672,6 +1674,7 @@ class PurchaseInvoice(BuyingController):
 		check_if_return_invoice_linked_with_payment_entry(self)
 
 		super().on_cancel()
+		PurchaseTaxWithholding(self).on_cancel()
 
 		self.check_on_hold_or_closed_status()
 
@@ -1718,10 +1721,9 @@ class PurchaseInvoice(BuyingController):
 			"Unreconcile Payment",
 			"Unreconcile Payment Entries",
 			"Payment Ledger Entry",
-			"Tax Withheld Vouchers",
 			"Serial and Batch Bundle",
+			"Tax Withholding Entry",
 		)
-		self.update_advance_tax_references(cancel=1)
 
 	def update_project(self):
 		projects = frappe._dict()
@@ -1844,102 +1846,6 @@ class PurchaseInvoice(BuyingController):
 		self.db_set("on_hold", 0)
 		self.db_set("release_date", None)
 
-	def set_tax_withholding(self):
-		self.set("advance_tax", [])
-		self.set("tax_withheld_vouchers", [])
-
-		if not self.apply_tds:
-			return
-
-		if self.apply_tds and not self.get("tax_withholding_category"):
-			self.tax_withholding_category = frappe.db.get_value(
-				"Supplier", self.supplier, "tax_withholding_category"
-			)
-
-		if not self.tax_withholding_category:
-			return
-
-		tax_withholding_details, advance_taxes, voucher_wise_amount = get_party_tax_withholding_details(
-			self, self.tax_withholding_category
-		)
-
-		# Adjust TDS paid on advances
-		self.allocate_advance_tds(tax_withholding_details, advance_taxes)
-
-		if not tax_withholding_details:
-			return
-
-		accounts = []
-		for d in self.taxes:
-			if d.account_head == tax_withholding_details.get("account_head"):
-				d.update(tax_withholding_details)
-
-			accounts.append(d.account_head)
-
-		if not accounts or tax_withholding_details.get("account_head") not in accounts:
-			self.append("taxes", tax_withholding_details)
-
-		to_remove = [
-			d
-			for d in self.taxes
-			if not d.tax_amount and d.account_head == tax_withholding_details.get("account_head")
-		]
-
-		for d in to_remove:
-			self.remove(d)
-
-		## Add pending vouchers on which tax was withheld
-		for row in voucher_wise_amount:
-			self.append(
-				"tax_withheld_vouchers",
-				{
-					"voucher_name": row.voucher_name,
-					"voucher_type": row.voucher_type,
-					"taxable_amount": row.taxable_amount,
-				},
-			)
-
-		# calculate totals again after applying TDS
-		self.calculate_taxes_and_totals()
-
-	def allocate_advance_tds(self, tax_withholding_details, advance_taxes):
-		for tax in advance_taxes:
-			allocated_amount = 0
-			pending_amount = flt(tax.tax_amount - tax.allocated_amount)
-			if flt(tax_withholding_details.get("tax_amount")) >= pending_amount:
-				tax_withholding_details["tax_amount"] -= pending_amount
-				allocated_amount = pending_amount
-			elif (
-				flt(tax_withholding_details.get("tax_amount"))
-				and flt(tax_withholding_details.get("tax_amount")) < pending_amount
-			):
-				allocated_amount = tax_withholding_details["tax_amount"]
-				tax_withholding_details["tax_amount"] = 0
-
-			self.append(
-				"advance_tax",
-				{
-					"reference_type": "Payment Entry",
-					"reference_name": tax.parent,
-					"reference_detail": tax.name,
-					"account_head": tax.account_head,
-					"allocated_amount": allocated_amount,
-				},
-			)
-
-	def update_advance_tax_references(self, cancel=0):
-		for tax in self.get("advance_tax"):
-			at = frappe.qb.DocType("Advance Taxes and Charges").as_("at")
-
-			if cancel:
-				frappe.qb.update(at).set(
-					at.allocated_amount, at.allocated_amount - tax.allocated_amount
-				).where(at.name == tax.reference_detail).run()
-			else:
-				frappe.qb.update(at).set(
-					at.allocated_amount, at.allocated_amount + tax.allocated_amount
-				).where(at.name == tax.reference_detail).run()
-
 	def set_status(self, update=False, status=None, update_modified=True):
 		if self.is_new():
 			if self.get("amended_from"):

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -1538,7 +1538,7 @@ class TestPurchaseInvoice(IntegrationTestCase, StockTestMixin):
 		# Create Payment Entry Against the order
 		payment_entry = get_payment_entry(dt="Purchase Order", dn=po.name)
 		payment_entry.paid_from = "Cash - _TC"
-		payment_entry.apply_tax_withholding_amount = 1
+		payment_entry.apply_tds = 1
 		payment_entry.tax_withholding_category = tax_withholding_category
 		payment_entry.save()
 		payment_entry.submit()
@@ -1591,12 +1591,26 @@ class TestPurchaseInvoice(IntegrationTestCase, StockTestMixin):
 			self.assertEqual(expected_gle[i][1], gle.amount)
 
 		payment_entry.load_from_db()
-		self.assertEqual(payment_entry.taxes[0].allocated_amount, 3000)
+		tax_allocated = sum(
+			[
+				entry.withholding_amount
+				for entry in payment_entry.get("tax_withholding_entries", [])
+				if entry.taxable_name
+			]
+		)
+		self.assertEqual(tax_allocated, 3000)
 
 		purchase_invoice.cancel()
 
 		payment_entry.load_from_db()
-		self.assertEqual(payment_entry.taxes[0].allocated_amount, 0)
+		tax_allocated = sum(
+			[
+				entry.withholding_amount
+				for entry in payment_entry.get("tax_withholding_entries", [])
+				if entry.taxable_name
+			]
+		)
+		self.assertEqual(tax_allocated, 0)
 
 	def test_purchase_gl_with_tax_withholding_tax(self):
 		company = "_Test Company"
@@ -1631,7 +1645,6 @@ class TestPurchaseInvoice(IntegrationTestCase, StockTestMixin):
 			do_not_submit=1,
 		)
 		pi.apply_tds = 1
-		pi.tax_withholding_category = tax_withholding_category
 		pi.save()
 		pi.submit()
 

erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json

@@ -44,6 +44,7 @@
   "rate",
   "amount",
   "item_tax_template",
+  "tax_withholding_category",
   "col_break4",
   "base_rate",
   "base_amount",
@@ -893,7 +894,7 @@
    "default": "1",
    "fieldname": "apply_tds",
    "fieldtype": "Check",
-   "label": "Apply TDS"
+   "label": "Consider for Tax Withholding"
   },
   {
    "depends_on": "eval:parent.update_stock == 1 && (doc.use_serial_batch_fields === 0 || doc.docstatus === 1)",
@@ -979,6 +980,13 @@
    "fieldtype": "Currency",
    "label": "Distributed Discount Amount",
    "options": "currency"
+  },
+  {
+   "fieldname": "tax_withholding_category",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Category",
+   "options": "Tax Withholding Category",
+   "print_hide": 1
   }
  ],
  "grid_page_length": 50,

erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.py

@@ -90,6 +90,7 @@ class PurchaseInvoiceItem(Document):
 		stock_qty: DF.Float
 		stock_uom: DF.Link | None
 		stock_uom_rate: DF.Currency
+		tax_withholding_category: DF.Link | None
 		total_weight: DF.Float
 		uom: DF.Link
 		use_serial_batch_fields: DF.Check

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json

@@ -34,7 +34,8 @@
   "base_net_amount",
   "base_tax_amount",
   "base_total",
-  "base_tax_amount_after_discount_amount"
+  "base_tax_amount_after_discount_amount",
+  "dont_recompute_tax"
  ],
  "fields": [
   {
@@ -205,11 +206,11 @@
    "fieldtype": "Column Break"
   },
   {
-    "allow_on_submit": 1,
-    "fieldname": "project",
-    "fieldtype": "Link",
-    "label": "Project",
-    "options": "Project"
+   "allow_on_submit": 1,
+   "fieldname": "project",
+   "fieldtype": "Link",
+   "label": "Project",
+   "options": "Project"
   },
   {
    "default": "0",
@@ -262,13 +263,22 @@
    "print_hide": 1,
    "read_only": 1,
    "report_hide": 1
+  },
+  {
+   "default": "0",
+   "fieldname": "dont_recompute_tax",
+   "fieldtype": "Check",
+   "hidden": 1,
+   "label": "Don't Recompute Tax",
+   "print_hide": 1,
+   "read_only": 1
   }
  ],
  "grid_page_length": 50,
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-07-24 15:08:44.433022",
+ "modified": "2025-11-24 18:22:56.886010",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Taxes and Charges",

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.py

@@ -32,6 +32,7 @@ class PurchaseTaxesandCharges(Document):
 		]
 		cost_center: DF.Link | None
 		description: DF.SmallText
+		dont_recompute_tax: DF.Check
 		included_in_paid_amount: DF.Check
 		included_in_print_rate: DF.Check
 		is_tax_withholding_account: DF.Check
@@ -39,6 +40,7 @@ class PurchaseTaxesandCharges(Document):
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data
+		project: DF.Link | None
 		rate: DF.Float
 		row_id: DF.Data | None
 		set_by_item_tax_template: DF.Check

erpnext/accounts/doctype/sales_invoice/sales_invoice.js

@@ -24,6 +24,7 @@ erpnext.accounts.SalesInvoiceController = class SalesInvoiceController extends (
 	company() {
 		super.company();
 		erpnext.accounts.dimensions.update_dimension(this.frm, this.frm.doctype);
+		this.frm.clear_table("tax_withholding_entries");
 	}
 	onload() {
 		var me = this;
@@ -381,6 +382,9 @@ erpnext.accounts.SalesInvoiceController = class SalesInvoiceController extends (
 				),
 			},
 			function () {
+				me.frm.doc.apply_tds =
+					me.frm.tax_withholding_category || me.frm.tax_withholding_group ? 1 : 0;
+				me.frm.clear_table("tax_withholding_entries");
 				me.apply_pricing_rule();
 			}
 		);
@@ -597,6 +601,10 @@ erpnext.accounts.SalesInvoiceController = class SalesInvoiceController extends (
 
 		this.calculate_taxes_and_totals();
 	}
+
+	apply_tds(frm) {
+		this.frm.clear_table("tax_withholding_entries");
+	}
 };
 
 // for backward compatibility: combine new and previous states
@@ -817,6 +825,16 @@ frappe.ui.form.on("Sales Invoice", {
 	},
 	onload: function (frm) {
 		frm.redemption_conversion_factor = null;
+
+		if (frm.doc.__onload && frm.doc.customer) {
+			if (frm.is_new()) {
+				frm.doc.apply_tds = frm.doc.__onload.apply_tds ? 1 : 0;
+			}
+		}
+
+		if (frm.is_new()) {
+			frm.clear_table("tax_withholding_entries");
+		}
 	},
 
 	update_stock: function (frm, dt, dn) {

erpnext/accounts/doctype/sales_invoice/sales_invoice.json

@@ -28,6 +28,7 @@
   "update_billed_amount_in_sales_order",
   "update_billed_amount_in_delivery_note",
   "is_debit_note",
+  "apply_tds",
   "amended_from",
   "is_created_using_pos",
   "pos_closing_entry",
@@ -90,6 +91,11 @@
   "total_advance",
   "outstanding_amount",
   "disable_rounded_total",
+  "section_tax_withholding_entry",
+  "tax_withholding_group",
+  "ignore_tax_withholding_threshold",
+  "override_tax_withholding_entries",
+  "tax_withholding_entries",
   "section_break_49",
   "apply_discount_on",
   "base_discount_amount",
@@ -2247,6 +2253,46 @@
    "label": "Item Wise Tax Details",
    "no_copy": 1,
    "options": "Item Wise Tax Detail"
+  },
+  {
+   "default": "0",
+   "fieldname": "apply_tds",
+   "fieldtype": "Check",
+   "label": "Consider for Tax Withholding",
+   "print_hide": 1
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "eval: doc.apply_tds && doc.docstatus == 0",
+   "depends_on": "eval: doc.apply_tds",
+   "fieldname": "section_tax_withholding_entry",
+   "fieldtype": "Section Break",
+   "label": "Tax Withholding Entry"
+  },
+  {
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group"
+  },
+  {
+   "fieldname": "tax_withholding_entries",
+   "fieldtype": "Table",
+   "label": "Tax Withholding Entries",
+   "options": "Tax Withholding Entry",
+   "read_only_depends_on": "eval: !doc.override_tax_withholding_entries"
+  },
+  {
+   "default": "0",
+   "fieldname": "ignore_tax_withholding_threshold",
+   "fieldtype": "Check",
+   "label": "Ignore Tax Withholding Threshold"
+  },
+  {
+   "default": "0",
+   "fieldname": "override_tax_withholding_entries",
+   "fieldtype": "Check",
+   "label": "Edit Tax Withholding Entries"
   }
  ],
  "grid_page_length": 50,

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -26,9 +26,7 @@ from erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger
 	validate_docs_for_deferred_accounting,
 	validate_docs_for_voucher_types,
 )
-from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
-	get_party_tax_withholding_details,
-)
+from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import SalesTaxWithholding
 from erpnext.accounts.general_ledger import get_round_off_account_and_cost_center
 from erpnext.accounts.party import get_due_date, get_party_account, get_party_details
 from erpnext.accounts.utils import (
@@ -77,6 +75,7 @@ class SalesInvoice(SellingController):
 		from erpnext.accounts.doctype.sales_taxes_and_charges.sales_taxes_and_charges import (
 			SalesTaxesandCharges,
 		)
+		from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import TaxWithholdingEntry
 		from erpnext.selling.doctype.sales_team.sales_team import SalesTeam
 		from erpnext.stock.doctype.packed_item.packed_item import PackedItem
 
@@ -90,6 +89,7 @@ class SalesInvoice(SellingController):
 		amended_from: DF.Link | None
 		amount_eligible_for_commission: DF.Currency
 		apply_discount_on: DF.Literal["", "Grand Total", "Net Total"]
+		apply_tds: DF.Check
 		auto_repeat: DF.Link | None
 		base_change_amount: DF.Currency
 		base_discount_amount: DF.Currency
@@ -135,6 +135,7 @@ class SalesInvoice(SellingController):
 		has_subcontracted: DF.Check
 		ignore_default_payment_terms_template: DF.Check
 		ignore_pricing_rule: DF.Check
+		ignore_tax_withholding_threshold: DF.Check
 		in_words: DF.SmallText | None
 		incoterm: DF.Link | None
 		inter_company_invoice_reference: DF.Link | None
@@ -162,6 +163,7 @@ class SalesInvoice(SellingController):
 		only_include_allocated_payments: DF.Check
 		other_charges_calculation: DF.TextEditor | None
 		outstanding_amount: DF.Currency
+		override_tax_withholding_entries: DF.Check
 		packed_items: DF.Table[PackedItem]
 		paid_amount: DF.Currency
 		party_account_currency: DF.Link | None
@@ -214,6 +216,8 @@ class SalesInvoice(SellingController):
 		subscription: DF.Link | None
 		tax_category: DF.Link | None
 		tax_id: DF.Data | None
+		tax_withholding_entries: DF.Table[TaxWithholdingEntry]
+		tax_withholding_group: DF.Link | None
 		taxes: DF.Table[SalesTaxesandCharges]
 		taxes_and_charges: DF.Link | None
 		tc_name: DF.Link | None
@@ -282,6 +286,7 @@ class SalesInvoice(SellingController):
 			self.indicator_color = "green"
 			self.indicator_title = _("Paid")
 
+<<<<<<< HEAD
 	def before_print(self, settings=None):
 		from frappe.contacts.doctype.address.address import get_address_display_list
 
@@ -334,6 +339,15 @@ class SalesInvoice(SellingController):
 				},
 				user=frappe.session.user,
 			)
+=======
+	def onload(self):
+		super().onload()
+		if self.customer:
+			tax_withholding_category, tax_withholding_group = frappe.get_cached_value(
+				"Customer", self.customer, ["tax_withholding_category", "tax_withholding_group"]
+			)
+			self.set_onload("apply_tds", tax_withholding_category or tax_withholding_group)
+>>>>>>> c66f78c784 (feat: Introduce tax withholding entry)
 
 	def validate(self):
 		self.validate_auto_set_posting_time()
@@ -344,7 +358,7 @@ class SalesInvoice(SellingController):
 		if not (self.is_pos or self.is_debit_note):
 			self.so_dn_required()
 
-		self.set_tax_withholding()
+		SalesTaxWithholding(self).on_validate()
 
 		self.validate_proj_cust()
 		self.validate_pos_return()
@@ -466,38 +480,6 @@ class SalesInvoice(SellingController):
 		for item in self.get("items"):
 			validate_account_head(item.idx, item.income_account, self.company, _("Income"))
 
-	def set_tax_withholding(self):
-		if self.get("is_opening") == "Yes":
-			return
-
-		tax_withholding_details = get_party_tax_withholding_details(self)
-
-		if not tax_withholding_details:
-			return
-
-		accounts = []
-		tax_withholding_account = tax_withholding_details.get("account_head")
-
-		for d in self.taxes:
-			if d.account_head == tax_withholding_account:
-				d.update(tax_withholding_details)
-			accounts.append(d.account_head)
-
-		if not accounts or tax_withholding_account not in accounts:
-			self.append("taxes", tax_withholding_details)
-
-		to_remove = [
-			d
-			for d in self.taxes
-			if not d.tax_amount and d.charge_type == "Actual" and d.account_head == tax_withholding_account
-		]
-
-		for d in to_remove:
-			self.remove(d)
-
-		# calculate totals again after applying TDS
-		self.calculate_taxes_and_totals()
-
 	def before_save(self):
 		self.set_account_for_mode_of_payment()
 		self.set_paid_amount()
@@ -519,6 +501,8 @@ class SalesInvoice(SellingController):
 			# NOTE status updating bypassed for is_return
 			self.status_updater = []
 
+		SalesTaxWithholding(self).on_submit()
+
 		self.update_status_updater_args()
 		self.update_prevdoc_status()
 
@@ -658,6 +642,7 @@ class SalesInvoice(SellingController):
 
 		# Updating stock ledger should always be called after updating prevdoc status,
 		# because updating reserved qty in bin depends upon updated delivered qty in SO
+		SalesTaxWithholding(self).on_cancel()
 		if self.update_stock == 1:
 			self.update_stock_ledger()
 
@@ -699,6 +684,7 @@ class SalesInvoice(SellingController):
 			"Unreconcile Payment Entries",
 			"Payment Ledger Entry",
 			"Serial and Batch Bundle",
+			"Tax Withholding Entry",
 		)
 
 		self.delete_auto_created_batches()

erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json

@@ -43,12 +43,14 @@
   "rate",
   "amount",
   "item_tax_template",
+  "tax_withholding_category",
   "col_break3",
   "base_rate",
   "base_amount",
   "pricing_rules",
   "stock_uom_rate",
   "is_free_item",
+  "apply_tds",
   "grant_commission",
   "section_break_21",
   "net_rate",
@@ -986,6 +988,21 @@
    "hidden": 1,
    "label": "SCIO Detail",
    "read_only": 1
+  },
+  {
+   "fieldname": "tax_withholding_category",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Category",
+   "options": "Tax Withholding Category",
+   "print_hide": 1
+  },
+  {
+   "default": "1",
+   "fieldname": "apply_tds",
+   "fieldtype": "Check",
+   "label": "Consider for Tax Withholding",
+   "print_hide": 1,
+   "read_only": 1
   }
  ],
  "grid_page_length": 50,

erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.py

@@ -24,6 +24,7 @@ class SalesInvoiceItem(Document):
 		actual_qty: DF.Float
 		allow_zero_valuation_rate: DF.Check
 		amount: DF.Currency
+		apply_tds: DF.Check
 		asset: DF.Link | None
 		barcode: DF.Data | None
 		base_amount: DF.Currency
@@ -95,6 +96,7 @@ class SalesInvoiceItem(Document):
 		stock_uom: DF.Link | None
 		stock_uom_rate: DF.Currency
 		target_warehouse: DF.Link | None
+		tax_withholding_category: DF.Link | None
 		total_weight: DF.Float
 		uom: DF.Link
 		use_serial_batch_fields: DF.Check

erpnext/accounts/doctype/sales_taxes_and_charges/sales_taxes_and_charges.json

@@ -14,6 +14,7 @@
   "included_in_print_rate",
   "included_in_paid_amount",
   "set_by_item_tax_template",
+  "is_tax_withholding_account",
   "accounting_dimensions_section",
   "cost_center",
   "dimension_col_break",
@@ -202,7 +203,7 @@
    "fieldname": "dont_recompute_tax",
    "fieldtype": "Check",
    "hidden": 1,
-   "label": "Dont Recompute tax",
+   "label": "Don't Recompute Tax",
    "print_hide": 1,
    "read_only": 1
   },
@@ -241,6 +242,13 @@
    "print_hide": 1,
    "read_only": 1,
    "report_hide": 1
+  },
+  {
+   "default": "0",
+   "fieldname": "is_tax_withholding_account",
+   "fieldtype": "Check",
+   "label": "Is Tax Withholding Account",
+   "read_only": 1
   }
  ],
  "idx": 1,

erpnext/accounts/doctype/sales_taxes_and_charges/sales_taxes_and_charges.py

@@ -33,6 +33,8 @@ class SalesTaxesandCharges(Document):
 		dont_recompute_tax: DF.Check
 		included_in_paid_amount: DF.Check
 		included_in_print_rate: DF.Check
+		is_tax_withholding_account: DF.Check
+		item_wise_tax_detail: DF.Code | None
 		net_amount: DF.Currency
 		parent: DF.Data
 		parentfield: DF.Data

erpnext/accounts/doctype/subscription/subscription.py

@@ -411,7 +411,10 @@ class Subscription(Document):
 			invoice.customer = self.party
 		else:
 			invoice.supplier = self.party
-			if frappe.db.get_value("Supplier", self.party, "tax_withholding_category"):
+			tax_withholding_category, tax_withholding_group = frappe.get_cached_value(
+				"Supplier", self.party, ["tax_withholding_category", "tax_withholding_group"]
+			)
+			if tax_withholding_category or tax_withholding_group:
 				invoice.apply_tds = 1
 
 		# Add currency to invoice

erpnext/accounts/doctype/tax_withheld_vouchers/tax_withheld_vouchers.json

@@ -1,47 +0,0 @@
-{
- "actions": [],
- "autoname": "hash",
- "creation": "2022-09-13 16:18:59.404842",
- "doctype": "DocType",
- "editable_grid": 1,
- "engine": "InnoDB",
- "field_order": [
-  "voucher_type",
-  "voucher_name",
-  "taxable_amount"
- ],
- "fields": [
-  {
-   "fieldname": "voucher_type",
-   "fieldtype": "Data",
-   "in_list_view": 1,
-   "label": "Voucher Type"
-  },
-  {
-   "fieldname": "voucher_name",
-   "fieldtype": "Data",
-   "in_list_view": 1,
-   "label": "Voucher Name"
-  },
-  {
-   "fieldname": "taxable_amount",
-   "fieldtype": "Currency",
-   "in_list_view": 1,
-   "label": "Taxable Amount",
-   "options": "Company:company:default_currency"
-  }
- ],
- "index_web_pages_for_search": 1,
- "istable": 1,
- "links": [],
- "modified": "2025-02-05 16:39:14.863698",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Tax Withheld Vouchers",
- "naming_rule": "Random",
- "owner": "Administrator",
- "permissions": [],
- "sort_field": "creation",
- "sort_order": "DESC",
- "states": []
-}

erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.js

@@ -16,4 +16,54 @@ frappe.ui.form.on("Tax Withholding Category", {
 			}
 		});
 	},
+
+	refresh: function (frm) {
+		update_rates_read_only_state(frm);
+	},
+
+	disable_cumulative_threshold: function (frm) {
+		toggle_threshold_settings(frm, "disable_cumulative_threshold");
+		if (frm.doc.disable_cumulative_threshold) {
+			reset_rates_column(frm, "cumulative_threshold");
+		}
+		update_rates_read_only_state(frm);
+	},
+
+	disable_transaction_threshold: function (frm) {
+		toggle_threshold_settings(frm, "disable_transaction_threshold");
+		if (frm.doc.disable_transaction_threshold) {
+			reset_rates_column(frm, "single_threshold");
+		}
+		update_rates_read_only_state(frm);
+	},
 });
+
+function toggle_threshold_settings(frm, field_name) {
+	if (frm.doc[field_name]) {
+		const other_field =
+			field_name === "disable_cumulative_threshold"
+				? "disable_transaction_threshold"
+				: "disable_cumulative_threshold";
+		frm.set_value(other_field, 0);
+	}
+}
+
+function update_rates_read_only_state(frm) {
+	frm.fields_dict["rates"].grid.update_docfield_property(
+		"cumulative_threshold",
+		"read_only",
+		frm.doc.disable_cumulative_threshold
+	);
+	frm.fields_dict["rates"].grid.update_docfield_property(
+		"single_threshold",
+		"read_only",
+		frm.doc.disable_transaction_threshold
+	);
+}
+
+function reset_rates_column(frm, field_name) {
+	$.each(frm.doc.rates || [], function (i, row) {
+		row[field_name] = 0;
+	});
+	frm.refresh_field("rates");
+}

erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.json

@@ -10,10 +10,12 @@
  "field_order": [
   "category_details_section",
   "category_name",
-  "round_off_tax_amount",
+  "tax_deduction_basis",
   "column_break_2",
-  "consider_party_ledger_amount",
+  "round_off_tax_amount",
   "tax_on_excess_amount",
+  "disable_cumulative_threshold",
+  "disable_transaction_threshold",
   "section_break_8",
   "rates",
   "section_break_7",
@@ -61,14 +63,7 @@
   },
   {
    "default": "0",
-   "description": "Only payment entries with apply tax withholding unchecked will be considered for checking cumulative threshold breach",
-   "fieldname": "consider_party_ledger_amount",
-   "fieldtype": "Check",
-   "label": "Consider Entire Party Ledger Amount"
-  },
-  {
-   "default": "0",
-   "description": "Tax will be withheld only for amount exceeding the cumulative threshold",
+   "description": "Tax withheld only for amount exceeding cumulative threshold",
    "fieldname": "tax_on_excess_amount",
    "fieldtype": "Check",
    "label": "Only Deduct Tax On Excess Amount "
@@ -79,6 +74,28 @@
    "fieldname": "round_off_tax_amount",
    "fieldtype": "Check",
    "label": "Round Off Tax Amount"
+  },
+  {
+   "default": "Net Total",
+   "fieldname": "tax_deduction_basis",
+   "fieldtype": "Select",
+   "label": "Deduct Tax On Basis",
+   "options": "\nGross Total\nNet Total",
+   "reqd": 1
+  },
+  {
+   "default": "0",
+   "description": "When checked, only transaction threshold will be applied for transaction individually",
+   "fieldname": "disable_cumulative_threshold",
+   "fieldtype": "Check",
+   "label": "Disable Cumulative Threshold"
+  },
+  {
+   "default": "0",
+   "description": "When checked, only cumulative threshold will be applied",
+   "fieldname": "disable_transaction_threshold",
+   "fieldtype": "Check",
+   "label": "Disable Transaction Threshold"
   }
  ],
  "index_web_pages_for_search": 1,

erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py

@@ -1,14 +1,15 @@
 # Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and contributors
 # For license information, please see license.txt
 
+from collections import defaultdict
 
 import frappe
-from frappe import _, qb
+from frappe import _
 from frappe.model.document import Document
-from frappe.query_builder import Criterion
-from frappe.query_builder.functions import Abs, Sum
-from frappe.utils import cint, flt, getdate
+from frappe.query_builder.functions import Sum
+from frappe.utils import getdate
 
+from erpnext import allow_regional
 from erpnext.controllers.accounts_controller import validate_account_head
 
 
@@ -28,30 +29,41 @@ class TaxWithholdingCategory(Document):
 
 		accounts: DF.Table[TaxWithholdingAccount]
 		category_name: DF.Data | None
-		consider_party_ledger_amount: DF.Check
+		disable_cumulative_threshold: DF.Check
+		disable_transaction_threshold: DF.Check
 		rates: DF.Table[TaxWithholdingRate]
 		round_off_tax_amount: DF.Check
+		tax_deduction_basis: DF.Literal["", "Gross Total", "Net Total"]
 		tax_on_excess_amount: DF.Check
 	# end: auto-generated types
 
 	def validate(self):
+		# TODO: Disable single threshold if tax on excess is enabled
 		self.validate_dates()
 		self.validate_companies_and_accounts()
 		self.validate_thresholds()
 
 	def validate_dates(self):
-		last_to_date = None
-		rates = sorted(self.get("rates"), key=lambda d: getdate(d.from_date))
-
-		for d in rates:
+		group_rates = defaultdict(list)
+		for d in self.get("rates"):
 			if getdate(d.from_date) >= getdate(d.to_date):
 				frappe.throw(_("Row #{0}: From Date cannot be before To Date").format(d.idx))
+			group_rates[d.tax_withholding_group].append(d)
 
-			# validate overlapping of dates
-			if last_to_date and getdate(d.from_date) < getdate(last_to_date):
-				frappe.throw(_("Row #{0}: Dates overlapping with other row").format(d.idx))
+		# Validate overlapping dates within each group
+		for group, rates in group_rates.items():
+			rates = sorted(rates, key=lambda d: getdate(d.from_date))
+			last_to_date = None
 
-			last_to_date = d.to_date
+			for d in rates:
+				if last_to_date and getdate(d.from_date) < getdate(last_to_date):
+					frappe.throw(
+						_("Row #{0}: Dates overlapping with other row in group {1}").format(
+							d.idx, group or "Default"
+						)
+					)
+
+				last_to_date = d.to_date
 
 	def validate_companies_and_accounts(self):
 		existing_accounts = set()
@@ -78,74 +90,32 @@ class TaxWithholdingCategory(Document):
 					).format(d.idx)
 				)
 
+	def get_applicable_tax_row(self, posting_date, tax_withholding_group):
+		for row in self.rates:
+			if (
+				getdate(row.from_date) <= getdate(posting_date) <= getdate(row.to_date)
+				and row.tax_withholding_group == tax_withholding_group
+			):
+				return row
 
-def get_party_details(inv):
-	party_type, party = "", ""
+		frappe.throw(_("No Tax Withholding data found for the current posting date."))
 
+<<<<<<< HEAD
 	if inv.doctype == "Sales Invoice":
 		party_type = "Customer"
 		party = inv.customer
 	else:
 		party_type = "Supplier"
 		party = inv.supplier
+=======
+	def get_company_account(self, company):
+		for row in self.accounts:
+			if company == row.company:
+				return row.account
+>>>>>>> c66f78c784 (feat: Introduce tax withholding entry)
 
-	if not party:
-		frappe.throw(_("Please select {0} first").format(party_type))
-
-	return party_type, party
-
-
-def get_party_tax_withholding_details(inv, tax_withholding_category=None):
-	if inv.doctype == "Payment Entry":
-		inv.tax_withholding_net_total = inv.net_total
-		inv.base_tax_withholding_net_total = inv.net_total
-
-	pan_no = ""
-	parties = []
-	party_type, party = get_party_details(inv)
-	has_pan_field = frappe.get_meta(party_type).has_field("pan")
-
-	if not tax_withholding_category:
-		if has_pan_field:
-			fields = ["tax_withholding_category", "pan"]
-		else:
-			fields = ["tax_withholding_category"]
-
-		tax_withholding_details = frappe.db.get_value(party_type, party, fields, as_dict=1)
-
-		tax_withholding_category = tax_withholding_details.get("tax_withholding_category")
-		pan_no = tax_withholding_details.get("pan")
-
-	if not tax_withholding_category:
-		return
-
-	# if tax_withholding_category passed as an argument but not pan_no
-	if not pan_no and has_pan_field:
-		pan_no = frappe.db.get_value(party_type, party, "pan")
-
-	# Get others suppliers with the same PAN No
-	if pan_no:
-		parties = frappe.get_all(party_type, filters={"pan": pan_no}, pluck="name")
-
-	if not parties:
-		parties.append(party)
-
-	posting_date = inv.get("posting_date") or inv.get("transaction_date")
-	tax_details = get_tax_withholding_details(tax_withholding_category, posting_date, inv.company)
-
-	if not tax_details:
-		frappe.msgprint(
-			_(
-				"Skipping Tax Withholding Category {0} as there is no associated account set for Company {1} in it."
-			).format(tax_withholding_category, inv.company)
-		)
-		if inv.doctype == "Purchase Invoice":
-			return {}, [], {}
-		return {}
-
-	if party_type == "Customer" and not tax_details.cumulative_threshold:
-		# TCS is only chargeable on sum of invoiced value
 		frappe.throw(
+<<<<<<< HEAD
 			_(
 				"Tax Withholding Category {} against Company {} for Customer {} should have Cumulative Threshold value."
 			).format(tax_withholding_category, inv.company, party)
@@ -404,244 +374,155 @@ def get_invoice_vouchers(parties, tax_details, company, party_type="Supplier"):
 	if doctype != "Sales Invoice":
 		filters.update(
 			{"apply_tds": 1, "tax_withholding_category": tax_details.get("tax_withholding_category")}
+=======
+			_("No Tax withholding account set for Company {0} in Tax Withholding Category {1}.").format(
+				frappe.bold(company), frappe.bold(self.name)
+			)
+>>>>>>> c66f78c784 (feat: Introduce tax withholding entry)
 		)
 
-	invoices_details = frappe.get_all(doctype, filters=filters, fields=field)
 
-	for d in invoices_details:
-		d = frappe._dict(
-			{
-				"voucher_name": d.name,
-				"voucher_type": doctype,
-				"taxable_amount": d.base_net_total,
-				"grand_total": d.grand_total,
-				"posting_date": d.posting_date,
-			}
-		)
+class TaxWithholdingDetails:
+	def __init__(
+		self,
+		tax_withholding_categories: list[str],
+		tax_withholding_group: str,
+		posting_date: str,
+		party_type: str,
+		party: str,
+		company: str,
+	):
+		self.tax_withholding_categories = tax_withholding_categories
+		self.tax_withholding_group = tax_withholding_group
+		self.posting_date = posting_date
+		self.party_type = party_type
+		self.party = party
+		self.company = company
 
-		if ldc := [x for x in ldcs if d.posting_date >= x.valid_from and d.posting_date <= x.valid_upto]:
-			if ldc[0].supplier in parties and ldc[0].rate == 0:
-				d.update({"taxable_amount": 0})
-
-		vouchers.append(d.voucher_name)
-		voucher_wise_amount.append(d)
-
-	journal_entries_details = frappe.db.sql(
+	def get(self) -> list:
 		"""
-		SELECT j.name, ja.credit - ja.debit AS amount, ja.reference_type
-			FROM `tabJournal Entry` j, `tabJournal Entry Account` ja
-		WHERE
-			j.name = ja.parent
-			AND j.docstatus = 1
-			AND j.is_opening = 'No'
-			AND j.posting_date between %s and %s
-			AND ja.party in %s
-			AND j.apply_tds = 1
-			AND j.tax_withholding_category = %s
-			AND j.company = %s
-	""",
-		(
-			tax_details.from_date,
-			tax_details.to_date,
-			tuple(parties),
-			tax_details.get("tax_withholding_category"),
-			company,
-		),
-		as_dict=1,
-	)
+		Fetches tax withholding categories based on the provided parameters.
+		"""
+		category_details = frappe._dict()
+		if not self.tax_withholding_categories:
+			return category_details
 
-	for d in journal_entries_details:
-		vouchers.append(d.name)
-		voucher_wise_amount.append(
-			frappe._dict(
-				{
-					"voucher_name": d.name,
-					"voucher_type": "Journal Entry",
-					"taxable_amount": d.amount,
-					"reference_type": d.reference_type,
-				}
+		ldc_details = self.get_ldc_details()
+
+		for category_name in self.tax_withholding_categories:
+			doc: TaxWithholdingCategory = frappe.get_cached_doc("Tax Withholding Category", category_name)
+			row = doc.get_applicable_tax_row(self.posting_date, self.tax_withholding_group)
+			account_head = doc.get_company_account(self.company)
+
+			category_detail = frappe._dict(
+				name=category_name,
+				description=doc.category_name,
+				account_head=account_head,
+				# rates
+				tax_rate=row.tax_withholding_rate,
+				from_date=row.from_date,
+				to_date=row.to_date,
+				single_threshold=row.single_threshold,
+				cumulative_threshold=row.cumulative_threshold,
+				# settings
+				tax_deduction_basis=doc.tax_deduction_basis,
+				round_off_tax_amount=doc.round_off_tax_amount,
+				tax_on_excess_amount=doc.tax_on_excess_amount,
+				disable_cumulative_threshold=doc.disable_cumulative_threshold,
+				disable_transaction_threshold=doc.disable_transaction_threshold,
+				taxable_amount=0,
+			)
+
+			# ldc (only if valid based on posting date)
+			if ldc_detail := ldc_details.get(category_name):
+				category_detail.update(ldc_detail)
+
+			category_details[category_name] = category_detail
+
+		return category_details
+
+	def get_ldc_details(self):
+		"""
+		Fetches the Lower Deduction Certificate (LDC) details for the given party.
+		Assumes that only one LDC per category can be valid at a time.
+		"""
+		ldc_details = {}
+
+		if self.party_type != "Supplier":
+			return ldc_details
+
+		# NOTE: This can be a configurable option
+		# To check if filter by tax_id is needed
+		tax_id = get_tax_id_for_party(self.party_type, self.party)
+
+		# ldc details
+		ldc_records = self.get_valid_ldc_records(tax_id)
+		if not ldc_records:
+			return ldc_details
+
+		ldc_names = [ldc.name for ldc in ldc_records]
+		ldc_utilization_map = self.get_ldc_utilization_by_category(ldc_names, tax_id)
+
+		# map
+		for ldc in ldc_records:
+			category_name = ldc.tax_withholding_category
+
+			unutilized_amount = ldc.certificate_limit - (ldc_utilization_map.get(ldc.name) or 0)
+			if not unutilized_amount:
+				continue
+
+			ldc_details[category_name] = dict(
+				ldc_certificate=ldc.name,
+				ldc_unutilized_amount=unutilized_amount,
+				ldc_rate=ldc.rate,
+			)
+
+		return ldc_details
+
+	def get_valid_ldc_records(self, tax_id):
+		ldc = frappe.qb.DocType("Lower Deduction Certificate")
+		query = (
+			frappe.qb.from_(ldc)
+			.select(
+				ldc.name,
+				ldc.tax_withholding_category,
+				ldc.rate,
+				ldc.certificate_limit,
+			)
+			.where(
+				(ldc.valid_from <= self.posting_date)
+				& (ldc.valid_upto >= self.posting_date)
+				& (ldc.company == self.company)
+				& ldc.tax_withholding_category.isin(self.tax_withholding_categories)
 			)
 		)
 
-	return vouchers, voucher_wise_amount
+		query = query.where(ldc.pan_no == tax_id) if tax_id else query.where(ldc.supplier == self.party)
 
+		return query.run(as_dict=True)
 
-def get_payment_entry_vouchers(parties, tax_details, company, party_type="Supplier"):
-	payment_entry_filters = {
-		"party_type": party_type,
-		"party": ("in", parties),
-		"docstatus": 1,
-		"apply_tax_withholding_amount": 1,
-		"posting_date": ["between", (tax_details.from_date, tax_details.to_date)],
-		"tax_withholding_category": tax_details.get("tax_withholding_category"),
-		"company": company,
-	}
-
-	return frappe.db.get_all("Payment Entry", filters=payment_entry_filters, pluck="name")
-
-
-def get_advance_vouchers(parties, company=None, from_date=None, to_date=None, party_type="Supplier"):
-	"""
-	Use Payment Ledger to fetch unallocated Advance Payments
-	"""
-
-	if party_type == "Supplier":
-		return []
-
-	ple = qb.DocType("Payment Ledger Entry")
-
-	conditions = []
-
-	conditions.append(ple.amount.lt(0))
-	conditions.append(ple.delinked == 0)
-	conditions.append(ple.party_type == party_type)
-	conditions.append(ple.party.isin(parties))
-	conditions.append(ple.voucher_no == ple.against_voucher_no)
-
-	if company:
-		conditions.append(ple.company == company)
-
-	if from_date and to_date:
-		conditions.append(ple.posting_date[from_date:to_date])
-
-	advances = qb.from_(ple).select(ple.voucher_no).distinct().where(Criterion.all(conditions)).run(as_list=1)
-	if advances:
-		advances = [x[0] for x in advances]
-
-	return advances
-
-
-def get_taxes_deducted_on_advances_allocated(inv, tax_details):
-	tax_info = []
-
-	if inv.get("advances"):
-		advances = [d.reference_name for d in inv.get("advances")]
-
-		if advances:
-			pe = frappe.qb.DocType("Payment Entry").as_("pe")
-			at = frappe.qb.DocType("Advance Taxes and Charges").as_("at")
-
-			tax_info = (
-				frappe.qb.from_(at)
-				.inner_join(pe)
-				.on(pe.name == at.parent)
-				.select(pe.posting_date, at.parent, at.name, at.tax_amount, at.allocated_amount)
-				.where(pe.tax_withholding_category == tax_details.get("tax_withholding_category"))
-				.where(at.parent.isin(advances))
-				.where(at.account_head == tax_details.account_head)
-				.run(as_dict=True)
-			)
-
-	return tax_info
-
-
-def get_deducted_tax(taxable_vouchers, tax_details):
-	# check if TDS / TCS account is already charged on taxable vouchers
-	filters = {
-		"is_cancelled": 0,
-		"credit": [">", 0],
-		"posting_date": ["between", (tax_details.from_date, tax_details.to_date)],
-		"account": tax_details.account_head,
-		"voucher_no": ["in", taxable_vouchers],
-	}
-	field = "credit"
-
-	entries = frappe.db.get_all("GL Entry", filters, pluck=field)
-	return sum(entries)
-
-
-def get_advance_tax_across_fiscal_year(tax_deducted_on_advances, tax_details):
-	"""
-	Only applies for Taxes deducted on Advance Payments
-	"""
-	advance_tax_from_across_fiscal_year = sum(
-		[adv.tax_amount for adv in tax_deducted_on_advances if adv.posting_date < tax_details.from_date]
-	)
-	return advance_tax_from_across_fiscal_year
-
-
-def get_tds_amount(ldc, parties, inv, tax_details, voucher_wise_amount):
-	tds_amount = 0
-
-	pi_grand_total = 0
-	pi_base_net_total = 0
-	jv_credit_amt = 0
-	pe_credit_amt = 0
-
-	for row in voucher_wise_amount:
-		if row.voucher_type == "Purchase Invoice":
-			pi_grand_total += row.get("grand_total", 0)
-			pi_base_net_total += row.get("taxable_amount", 0)
-
-		if row.voucher_type == "Journal Entry" and row.reference_type != "Purchase Invoice":
-			jv_credit_amt += row.get("taxable_amount", 0)
-
-	## for TDS to be deducted on advances
-	pe_filters = {
-		"party_type": "Supplier",
-		"party": ("in", parties),
-		"docstatus": 1,
-		"apply_tax_withholding_amount": 1,
-		"unallocated_amount": (">", 0),
-		"posting_date": ["between", (tax_details.from_date, tax_details.to_date)],
-		"tax_withholding_category": tax_details.get("tax_withholding_category"),
-		"company": inv.company,
-	}
-
-	consider_party_ledger_amt = cint(tax_details.consider_party_ledger_amount)
-
-	if consider_party_ledger_amt:
-		pe_filters.pop("apply_tax_withholding_amount", None)
-		pe_filters.pop("tax_withholding_category", None)
-
-	# Get Amount via payment entry
-	payment_entries = frappe.db.get_all(
-		"Payment Entry",
-		filters=pe_filters,
-		fields=["name", "unallocated_amount as taxable_amount", "payment_type"],
-	)
-
-	for row in payment_entries:
-		value = row.taxable_amount if row.payment_type == "Pay" else -1 * row.taxable_amount
-		pe_credit_amt += value
-		voucher_wise_amount.append(
-			frappe._dict(
-				{
-					"voucher_name": row.name,
-					"voucher_type": "Payment Entry",
-					"taxable_amount": value,
-				}
+	def get_ldc_utilization_by_category(self, ldc_names, tax_id):
+		twe = frappe.qb.DocType("Tax Withholding Entry")
+		query = (
+			frappe.qb.from_(twe)
+			.select(twe.lower_deduction_certificate, Sum(twe.taxable_amount).as_("limit_consumed"))
+			.where(
+				(twe.company == self.company)
+				& (twe.party_type == self.party_type)
+				& (twe.tax_withholding_category.isin(self.tax_withholding_categories))
+				& (twe.lower_deduction_certificate.isin(ldc_names))
+				& (twe.docstatus == 1)
+				& (twe.status.isin(["Settled", "Over Withheld"]))
 			)
+			.groupby(twe.lower_deduction_certificate)
 		)
 
-	threshold = tax_details.get("threshold", 0)
-	cumulative_threshold = tax_details.get("cumulative_threshold", 0)
-	supp_credit_amt = jv_credit_amt + pe_credit_amt + inv.get("tax_withholding_net_total", 0)
-	tax_withholding_net_total = inv.get("base_tax_withholding_net_total", 0)
+		query = query.where(twe.tax_id == tax_id) if tax_id else query.where(twe.party == self.party)
 
-	# if consider_party_ledger_amount is checked, then threshold will be based on grand total
-	amt_for_threshold = pi_grand_total if consider_party_ledger_amt else pi_base_net_total
-
-	cumulative_threshold_breached = (
-		cumulative_threshold and (supp_credit_amt + amt_for_threshold) >= cumulative_threshold
-	)
-
-	if (threshold and tax_withholding_net_total >= threshold) or (cumulative_threshold_breached):
-		supp_credit_amt += pi_base_net_total
-
-		if cumulative_threshold_breached and cint(tax_details.tax_on_excess_amount):
-			supp_credit_amt = pi_base_net_total + tax_withholding_net_total - cumulative_threshold
-
-		if ldc and is_valid_certificate(ldc, inv.get("posting_date") or inv.get("transaction_date"), 0):
-			tds_amount = get_lower_deduction_amount(
-				supp_credit_amt, 0, ldc.certificate_limit, ldc.rate, tax_details
-			)
-		else:
-			tds_amount = supp_credit_amt * tax_details.rate / 100 if supp_credit_amt > 0 else 0
-
-	return tds_amount
+		return frappe._dict(query.run())
 
 
+<<<<<<< HEAD
 def get_tcs_amount(parties, inv, tax_details, vouchers, adv_vouchers):
 	tcs_amount = 0
 	ple = qb.DocType("Payment Ledger Entry")
@@ -774,3 +655,8 @@ def normal_round(number):
 	number = int(number) + decimal_part
 
 	return number
+=======
+@allow_regional
+def get_tax_id_for_party(party_type, party):
+	return None
+>>>>>>> c66f78c784 (feat: Introduce tax withholding entry)

erpnext/accounts/doctype/tax_withholding_entry/tax_withholding_entry.json

@@ -0,0 +1,237 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "creation": "2025-06-20 04:55:28.583171",
+ "doctype": "DocType",
+ "engine": "InnoDB",
+ "field_order": [
+  "section_break_krko",
+  "company",
+  "party_type",
+  "party",
+  "tax_id",
+  "column_break_egzm",
+  "tax_withholding_category",
+  "tax_withholding_group",
+  "taxable_amount",
+  "tax_rate",
+  "withholding_amount",
+  "target_section",
+  "taxable_doctype",
+  "taxable_name",
+  "taxable_date",
+  "currency",
+  "conversion_rate",
+  "column_break_fqoe",
+  "under_withheld_reason",
+  "lower_deduction_certificate",
+  "source_section",
+  "withholding_doctype",
+  "withholding_name",
+  "withholding_date",
+  "column_break_dahw",
+  "section_break_ggna",
+  "status",
+  "column_break_jfjf",
+  "created_by_migration"
+ ],
+ "fields": [
+  {
+   "fieldname": "section_break_krko",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "party_type",
+   "fieldtype": "Link",
+   "label": "Party Type",
+   "options": "DocType",
+   "read_only": 1
+  },
+  {
+   "fieldname": "party",
+   "fieldtype": "Dynamic Link",
+   "label": "Party",
+   "options": "party_type",
+   "read_only": 1
+  },
+  {
+   "fieldname": "tax_id",
+   "fieldtype": "Data",
+   "label": "Tax ID",
+   "read_only": 1
+  },
+  {
+   "fieldname": "tax_withholding_category",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Tax Withholding Category",
+   "options": "Tax Withholding Category",
+   "read_only": 1
+  },
+  {
+   "fieldname": "column_break_egzm",
+   "fieldtype": "Column Break"
+  },
+  {
+   "columns": 1,
+   "fieldname": "tax_rate",
+   "fieldtype": "Percent",
+   "in_list_view": 1,
+   "label": "Tax Rate"
+  },
+  {
+   "columns": 1,
+   "fieldname": "taxable_amount",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Base Taxable Amount",
+   "options": "Company:company:default_currency"
+  },
+  {
+   "description": "Transaction from which tax is withheld",
+   "fieldname": "source_section",
+   "fieldtype": "Section Break",
+   "label": "Deducted From"
+  },
+  {
+   "fieldname": "column_break_dahw",
+   "fieldtype": "Column Break"
+  },
+  {
+   "description": "Transaction for which tax is withheld",
+   "fieldname": "target_section",
+   "fieldtype": "Section Break",
+   "label": "Applicable For"
+  },
+  {
+   "fieldname": "column_break_fqoe",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "section_break_ggna",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "column_break_jfjf",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "lower_deduction_certificate",
+   "fieldtype": "Link",
+   "label": "Lower Deduction Certificate",
+   "options": "Lower Deduction Certificate",
+   "read_only": 1
+  },
+  {
+   "fieldname": "status",
+   "fieldtype": "Select",
+   "label": "Status",
+   "options": "\nSettled\nUnder Withheld\nOver Withheld\nDuplicate\nCancelled",
+   "read_only": 1
+  },
+  {
+   "fieldname": "currency",
+   "fieldtype": "Link",
+   "label": "Currency",
+   "options": "Currency",
+   "read_only": 1
+  },
+  {
+   "fieldname": "conversion_rate",
+   "fieldtype": "Float",
+   "label": "Exchange Rate",
+   "precision": "9",
+   "read_only": 1
+  },
+  {
+   "fieldname": "withholding_doctype",
+   "fieldtype": "Link",
+   "label": "Withholding Document Type",
+   "options": "DocType"
+  },
+  {
+   "fieldname": "withholding_name",
+   "fieldtype": "Dynamic Link",
+   "label": "Withholding Document Name",
+   "options": "withholding_doctype"
+  },
+  {
+   "fieldname": "taxable_doctype",
+   "fieldtype": "Link",
+   "label": "Taxable Document Type",
+   "options": "DocType"
+  },
+  {
+   "fieldname": "taxable_name",
+   "fieldtype": "Dynamic Link",
+   "in_list_view": 1,
+   "label": "Taxable Document Name",
+   "options": "taxable_doctype"
+  },
+  {
+   "fieldname": "taxable_date",
+   "fieldtype": "Date",
+   "label": "Taxable Date",
+   "read_only": 1
+  },
+  {
+   "fieldname": "withholding_date",
+   "fieldtype": "Date",
+   "label": "Withholding Date",
+   "read_only": 1
+  },
+  {
+   "fieldname": "under_withheld_reason",
+   "fieldtype": "Select",
+   "label": "Under Withheld Reason",
+   "options": "\nThreshold Exemption\nLower Deduction Certificate",
+   "read_only": 1
+  },
+  {
+   "columns": 1,
+   "fieldname": "withholding_amount",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Base Tax Withheld",
+   "options": "Company:company:default_currency",
+   "read_only": 1
+  },
+  {
+   "columns": 1,
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group",
+   "read_only": 1
+  },
+  {
+   "fieldname": "company",
+   "fieldtype": "Link",
+   "label": "Company",
+   "options": "Company"
+  },
+  {
+   "default": "0",
+   "fieldname": "created_by_migration",
+   "fieldtype": "Check",
+   "hidden": 1,
+   "label": "Created By Migration",
+   "read_only": 1
+  }
+ ],
+ "grid_page_length": 50,
+ "index_web_pages_for_search": 1,
+ "istable": 1,
+ "links": [],
+ "modified": "2025-12-22 09:07:26.701207",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Tax Withholding Entry",
+ "owner": "Administrator",
+ "permissions": [],
+ "row_format": "Dynamic",
+ "sort_field": "creation",
+ "sort_order": "DESC",
+ "states": []
+}

erpnext/accounts/doctype/tax_withholding_entry/test_tax_withholding_entry.py

@@ -0,0 +1,20 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+# import frappe
+from frappe.tests import IntegrationTestCase
+
+# On IntegrationTestCase, the doctype test records and all
+# link-field test record dependencies are recursively loaded
+# Use these module variables to add/remove to/from that list
+EXTRA_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+IGNORE_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+
+
+class IntegrationTestTaxWithholdingEntry(IntegrationTestCase):
+	"""
+	Integration tests for TaxWithholdingEntry.
+	Use this class for testing interactions between multiple components.
+	"""
+
+	pass

erpnext/accounts/doctype/tax_withholding_group/tax_withholding_group.js

@@ -0,0 +1,8 @@
+// Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+// frappe.ui.form.on("Tax Withholding Group", {
+// 	refresh(frm) {
+
+// 	},
+// });

erpnext/accounts/doctype/tax_withholding_group/tax_withholding_group.json

@@ -0,0 +1,48 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "autoname": "field:group_name",
+ "creation": "2025-06-29 05:24:51.819891",
+ "doctype": "DocType",
+ "engine": "InnoDB",
+ "field_order": [
+  "group_name"
+ ],
+ "fields": [
+  {
+   "fieldname": "group_name",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Group Name",
+   "reqd": 1,
+   "unique": 1
+  }
+ ],
+ "grid_page_length": 50,
+ "index_web_pages_for_search": 1,
+ "links": [],
+ "modified": "2025-06-29 05:25:50.243710",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Tax Withholding Group",
+ "naming_rule": "By fieldname",
+ "owner": "Administrator",
+ "permissions": [
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "System Manager",
+   "share": 1,
+   "write": 1
+  }
+ ],
+ "row_format": "Dynamic",
+ "sort_field": "creation",
+ "sort_order": "DESC",
+ "states": []
+}

erpnext/accounts/doctype/tax_withholding_group/tax_withholding_group.py

@@ -1,11 +1,11 @@
-# Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and contributors
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
 # For license information, please see license.txt
 
 # import frappe
 from frappe.model.document import Document
 
 
-class TaxWithheldVouchers(Document):
+class TaxWithholdingGroup(Document):
 	# begin: auto-generated types
 	# This code is auto-generated. Do not modify anything in this block.
 
@@ -14,12 +14,7 @@ class TaxWithheldVouchers(Document):
 	if TYPE_CHECKING:
 		from frappe.types import DF
 
-		parent: DF.Data
-		parentfield: DF.Data
-		parenttype: DF.Data
-		taxable_amount: DF.Currency
-		voucher_name: DF.Data | None
-		voucher_type: DF.Data | None
+		group_name: DF.Data
 	# end: auto-generated types
 
 	pass

erpnext/accounts/doctype/tax_withholding_group/test_tax_withholding_group.py

@@ -0,0 +1,20 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+# import frappe
+from frappe.tests import IntegrationTestCase
+
+# On IntegrationTestCase, the doctype test records and all
+# link-field test record dependencies are recursively loaded
+# Use these module variables to add/remove to/from that list
+EXTRA_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+IGNORE_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+
+
+class IntegrationTestTaxWithholdingGroup(IntegrationTestCase):
+	"""
+	Integration tests for TaxWithholdingGroup.
+	Use this class for testing interactions between multiple components.
+	"""
+
+	pass

erpnext/accounts/doctype/tax_withholding_rate/tax_withholding_rate.json

@@ -7,10 +7,11 @@
  "field_order": [
   "from_date",
   "to_date",
-  "tax_withholding_rate",
+  "tax_withholding_group",
   "column_break_3",
-  "single_threshold",
-  "cumulative_threshold"
+  "tax_withholding_rate",
+  "cumulative_threshold",
+  "single_threshold"
  ],
  "fields": [
   {
@@ -30,14 +31,14 @@
    "fieldname": "single_threshold",
    "fieldtype": "Float",
    "in_list_view": 1,
-   "label": "Single Transaction Threshold"
+   "label": "Transaction Threshold"
   },
   {
    "columns": 3,
    "fieldname": "cumulative_threshold",
    "fieldtype": "Float",
    "in_list_view": 1,
-   "label": "Cumulative Transaction Threshold"
+   "label": "Cumulative Threshold"
   },
   {
    "columns": 2,
@@ -54,20 +55,28 @@
    "in_list_view": 1,
    "label": "To Date",
    "reqd": 1
+  },
+  {
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group"
   }
  ],
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-03-27 13:10:52.708165",
+ "modified": "2025-06-29 05:31:05.120377",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Tax Withholding Rate",
  "owner": "Administrator",
  "permissions": [],
  "quick_entry": 1,
+ "row_format": "Dynamic",
  "sort_field": "creation",
  "sort_order": "DESC",
  "states": [],
  "track_changes": 1
-}
+}

erpnext/accounts/doctype/tax_withholding_rate/tax_withholding_rate.py

@@ -20,6 +20,7 @@ class TaxWithholdingRate(Document):
 		parentfield: DF.Data
 		parenttype: DF.Data
 		single_threshold: DF.Float
+		tax_withholding_group: DF.Link | None
 		tax_withholding_rate: DF.Float
 		to_date: DF.Date
 	# end: auto-generated types

erpnext/accounts/general_ledger.py

@@ -301,7 +301,9 @@ def merge_similar_entries(gl_map, precision=None):
 	company_currency = erpnext.get_company_currency(company)
 
 	if not precision:
-		precision = get_field_precision(frappe.get_meta("GL Entry").get_field("debit"), company_currency)
+		precision = get_field_precision(
+			frappe.get_meta("GL Entry").get_field("debit"), currency=company_currency
+		)
 
 	# filter zero debit and credit entries
 	merged_gl_map = filter(

erpnext/accounts/party.py

@@ -176,10 +176,6 @@ def _get_party_details(
 			for d in party.get("sales_team")
 		]
 
-	# supplier tax withholding category
-	if party_type == "Supplier" and party:
-		party_details["supplier_tds"] = frappe.get_value(party_type, party.name, "tax_withholding_category")
-
 	if not party_details.get("tax_category") and pos_profile:
 		party_details["tax_category"] = frappe.get_value("POS Profile", pos_profile, "tax_category")
 
@@ -352,10 +348,13 @@ def set_contact_details(party_details, party, party_type):
 
 def set_other_values(party_details, party, party_type):
 	# copy
+	to_copy = ["tax_withholding_category", "tax_withholding_group", "language"]
+
 	if party_type == "Customer":
-		to_copy = ["customer_name", "customer_group", "territory", "language"]
+		to_copy.extend(["customer_name", "customer_group", "territory"])
 	else:
-		to_copy = ["supplier_name", "supplier_group", "language"]
+		to_copy.extend(["supplier_name", "supplier_group"])
+
 	for f in to_copy:
 		party_details[f] = party.get(f)
 

erpnext/accounts/report/accounts_payable_summary/accounts_payable_summary.js

@@ -102,6 +102,11 @@ frappe.query_reports["Accounts Payable Summary"] = {
 			label: __("Revaluation Journals"),
 			fieldtype: "Check",
 		},
+		{
+			fieldname: "show_gl_balance",
+			label: __("Show GL Balance"),
+			fieldtype: "Check",
+		},
 	],
 
 	onload: function (report) {

erpnext/accounts/report/accounts_receivable_summary/accounts_receivable_summary.py

@@ -53,7 +53,7 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 		)
 
 		if self.filters.show_gl_balance:
-			gl_balance_map = get_gl_balance(self.filters.report_date, self.filters.company)
+			gl_balance_map = get_gl_balance(self.filters.report_date, self.filters.company, self.account_type)
 
 		for party, party_dict in self.party_total.items():
 			if flt(party_dict.outstanding, self.currency_precision) == 0:
@@ -206,11 +206,15 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 		)
 
 
-def get_gl_balance(report_date, company):
+def get_gl_balance(report_date, company, account_type):
+	if account_type == "Payable":
+		balance_calc_fields = ["party", {"SUM": [{"SUB": ["credit", "debit"]}], "as": "balance"}]
+	else:
+		balance_calc_fields = ["party", {"SUM": [{"SUB": ["debit", "credit"]}], "as": "balance"}]
 	return frappe._dict(
 		frappe.db.get_all(
 			"GL Entry",
-			fields=["party", {"SUM": [{"SUB": ["debit", "credit"]}], "as": "balance"}],
+			fields=balance_calc_fields,
 			filters={"posting_date": ("<=", report_date), "is_cancelled": 0, "company": company},
 			group_by="party",
 			as_list=1,

erpnext/accounts/report/general_ledger/general_ledger.py

@@ -500,7 +500,7 @@ def get_accountwise_gle(filters, accounting_dimensions, gl_entries, gle_map):
 
 	immutable_ledger = frappe.get_single_value("Accounts Settings", "enable_immutable_ledger")
 
-	def update_value_in_dict(data, key, gle):
+	def update_value_in_dict(data, key, gle, show_net_values=False):
 		data[key].debit += gle.debit
 		data[key].credit += gle.credit
 
@@ -511,10 +511,14 @@ def get_accountwise_gle(filters, accounting_dimensions, gl_entries, gle_map):
 			data[key].debit_in_transaction_currency += gle.debit_in_transaction_currency
 			data[key].credit_in_transaction_currency += gle.credit_in_transaction_currency
 
-		if filters.get("show_net_values_in_party_account") and account_type_map.get(data[key].account) in (
-			"Receivable",
-			"Payable",
-		):
+		if (
+			filters.get("show_net_values_in_party_account")
+			and account_type_map.get(data[key].account)
+			in (
+				"Receivable",
+				"Payable",
+			)
+		) or show_net_values:
 			net_value = data[key].debit - data[key].credit
 			net_value_in_account_currency = (
 				data[key].debit_in_account_currency - data[key].credit_in_account_currency
@@ -548,11 +552,11 @@ def get_accountwise_gle(filters, accounting_dimensions, gl_entries, gle_map):
 
 		if gle.posting_date < from_date or (cstr(gle.is_opening) == "Yes" and not show_opening_entries):
 			if not group_by_voucher_consolidated:
-				update_value_in_dict(gle_map[group_by_value].totals, "opening", gle)
-				update_value_in_dict(gle_map[group_by_value].totals, "closing", gle)
+				update_value_in_dict(gle_map[group_by_value].totals, "opening", gle, True)
+				update_value_in_dict(gle_map[group_by_value].totals, "closing", gle, True)
 
-			update_value_in_dict(totals, "opening", gle)
-			update_value_in_dict(totals, "closing", gle)
+			update_value_in_dict(totals, "opening", gle, True)
+			update_value_in_dict(totals, "closing", gle, True)
 
 		elif gle.posting_date <= to_date or (cstr(gle.is_opening) == "Yes" and show_opening_entries):
 			if not group_by_voucher_consolidated:

erpnext/accounts/report/tax_withholding_details/tax_withholding_details.js

@@ -14,9 +14,8 @@ frappe.query_reports["Tax Withholding Details"] = {
 			fieldname: "party_type",
 			label: __("Party Type"),
 			fieldtype: "Select",
-			options: ["Supplier", "Customer"],
-			reqd: 1,
-			default: "Supplier",
+			options: ["", "Supplier", "Customer"],
+			default: "",
 			on_change: function () {
 				frappe.query_report.set_filter_value("party", "");
 			},

erpnext/accounts/report/tax_withholding_details/tax_withholding_details.py

@@ -1,194 +1,112 @@
 # Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
 # For license information, please see license.txt
 
-
 import frappe
 from frappe import _
-from frappe.utils import flt, getdate
-
-from erpnext.accounts.utils import get_currency_precision
+from frappe.query_builder.functions import IfNull
 
 
 def execute(filters=None):
-	if filters.get("party_type") == "Customer":
-		party_naming_by = frappe.get_single_value("Selling Settings", "cust_master_name")
-	else:
-		party_naming_by = frappe.db.get_single_value("Buying Settings", "supp_master_name")
-
-	filters["naming_series"] = party_naming_by
-
+	"""Generate Tax Withholding Details report"""
 	validate_filters(filters)
-	(
-		tds_docs,
-		tds_accounts,
-		tax_category_map,
-		journal_entry_party_map,
-		net_total_map,
-	) = get_tds_docs(filters)
 
+	# Process and format data
+	data = get_tax_withholding_data(filters)
 	columns = get_columns(filters)
 
-	res = get_result(
-		filters, tds_docs, tds_accounts, tax_category_map, journal_entry_party_map, net_total_map
-	)
-	return columns, res
+	return columns, data
 
 
 def validate_filters(filters):
-	"""Validate if dates are properly set"""
+	"""Validate report filters"""
 	filters = frappe._dict(filters or {})
+
+	if not filters.from_date or not filters.to_date:
+		frappe.throw(_("From Date and To Date are required"))
+
 	if filters.from_date > filters.to_date:
 		frappe.throw(_("From Date must be before To Date"))
 
 
-def get_result(filters, tds_docs, tds_accounts, tax_category_map, journal_entry_party_map, net_total_map):
-	party_map = get_party_pan_map(filters.get("party_type"))
-	tax_rate_map = get_tax_rate_map(filters)
-	gle_map = get_gle_map(tds_docs)
-	precision = get_currency_precision()
+def get_tax_withholding_data(filters):
+	"""Process entries into final report format"""
+	data = []
+	entries = get_tax_withholding_entries(filters)
+	if not entries:
+		return data
 
-	out = []
-	entries = {}
-	for name, details in gle_map.items():
-		for entry in details:
-			tax_amount, total_amount, grand_total, base_total = 0, 0, 0, 0
-			tax_withholding_category, rate = None, None
-			bill_no, bill_date = "", ""
-			party = entry.party or entry.against
-			posting_date = entry.posting_date
-			voucher_type = entry.voucher_type
+	doc_info = get_additional_doc_info(entries)
+	party_details = get_party_details(entries)
 
-			if voucher_type == "Journal Entry":
-				party_list = journal_entry_party_map.get(name)
-				if party_list:
-					party = party_list[0]
+	for entry in entries:
+		doc_details = frappe._dict()
+		if entry.taxable_name:
+			doc_details = doc_info.get((entry.taxable_doctype, entry.taxable_name), {})
 
-			if entry.account in tds_accounts.keys():
-				tax_amount += entry.credit - entry.debit
-				# infer tax withholding category from the account if it's the single account for this category
-				tax_withholding_category = tds_accounts.get(entry.account)
-				# or else the consolidated value from the voucher document
-				if not tax_withholding_category:
-					tax_withholding_category = tax_category_map.get((voucher_type, name))
-				# or else from the party default
-				if not tax_withholding_category:
-					tax_withholding_category = party_map.get(party, {}).get("tax_withholding_category")
+		party_info = party_details.get((entry.party_type, entry.party), {})
 
-				rate = get_tax_withholding_rates(tax_rate_map.get(tax_withholding_category, []), posting_date)
+		row = {
+			"section_code": entry.tax_withholding_category,
+			"entity_type": party_info.get("entity_type"),
+			"rate": entry.tax_rate,
+			"total_amount": entry.taxable_amount,
+			"grand_total": doc_details.get("grand_total", 0),
+			"base_total": doc_details.get("base_total", 0),
+			"tax_amount": entry.withholding_amount,
+			"transaction_date": entry.withholding_date,
+			"transaction_type": entry.taxable_doctype,
+			"ref_no": entry.taxable_name,
+			"taxable_date": entry.taxable_date,
+			"supplier_invoice_no": doc_details.get("bill_no"),
+			"supplier_invoice_date": doc_details.get("bill_date"),
+			"withholding_doctype": entry.withholding_doctype,
+			"withholding_name": entry.withholding_name,
+			"party_name": party_info.get("party_name"),
+			"tax_id": entry.tax_id,
+			"party": entry.party,
+			"party_type": entry.party_type,
+		}
+		data.append(row)
 
-			values = net_total_map.get((voucher_type, name))
-
-			if values:
-				if voucher_type == "Journal Entry" and tax_amount and rate:
-					# back calculate total amount from rate and tax_amount
-					base_total = min(flt(tax_amount / (rate / 100), precision=precision), values[0])
-					total_amount = grand_total = base_total
-
-				else:
-					if tax_amount and rate:
-						# back calculate total amount from rate and tax_amount
-						total_amount = flt((tax_amount * 100) / rate, precision=precision)
-					else:
-						total_amount = values[0]
-
-					grand_total = values[1]
-					base_total = values[2]
-
-					if voucher_type == "Purchase Invoice":
-						bill_no = values[3]
-						bill_date = values[4]
-			else:
-				total_amount += entry.credit
-
-			if tax_amount:
-				if party_map.get(party, {}).get("party_type") == "Supplier":
-					party_name = "supplier_name"
-					party_type = "supplier_type"
-				else:
-					party_name = "customer_name"
-					party_type = "customer_type"
-
-				row = {
-					"pan" if frappe.db.has_column(filters.party_type, "pan") else "tax_id": party_map.get(
-						party, {}
-					).get("pan"),
-					"party": party_map.get(party, {}).get("name"),
-				}
-
-				if filters.naming_series == "Naming Series":
-					row["party_name"] = party_map.get(party, {}).get(party_name)
-
-				row.update(
-					{
-						"section_code": tax_withholding_category or "",
-						"entity_type": party_map.get(party, {}).get(party_type),
-						"rate": rate,
-						"total_amount": total_amount,
-						"grand_total": grand_total,
-						"base_total": base_total,
-						"tax_amount": tax_amount,
-						"transaction_date": posting_date,
-						"transaction_type": voucher_type,
-						"ref_no": name,
-						"supplier_invoice_no": bill_no,
-						"supplier_invoice_date": bill_date,
-					}
-				)
-
-				key = entry.voucher_no
-				if key in entries:
-					entries[key]["tax_amount"] += tax_amount
-				else:
-					entries[key] = row
-	out = list(entries.values())
-	out.sort(key=lambda x: (x["section_code"], x["transaction_date"]))
-
-	return out
+	# Sort by section code and transaction date
+	data.sort(key=lambda x: (x["section_code"] or "", x["transaction_date"] or ""))
+	return data
 
 
-def get_party_pan_map(party_type):
+def get_party_details(entries):
+	"""Fetch party details in batch for all entries"""
 	party_map = frappe._dict()
+	parties_by_type = {"Customer": set(), "Supplier": set()}
 
-	fields = ["name", "tax_withholding_category"]
-	if party_type == "Supplier":
-		fields += ["supplier_type", "supplier_name"]
-	else:
-		fields += ["customer_type", "customer_name"]
+	# Group parties by type
+	for entry in entries:
+		if entry.party_type in parties_by_type and entry.party:
+			parties_by_type[entry.party_type].add(entry.party)
 
-	if frappe.db.has_column(party_type, "pan"):
-		fields.append("pan")
+	# Batch fetch for each party type
+	for party_type, party_set in parties_by_type.items():
+		if not party_type or not party_set:
+			continue
 
-	party_details = frappe.db.get_all(party_type, fields=fields)
+		doctype = frappe.qb.DocType(party_type)
+		fields = [doctype.name]
 
-	for party in party_details:
-		party.party_type = party_type
-		party_map[party.name] = party
+		if party_type == "Supplier":
+			fields.extend([doctype.supplier_type.as_("entity_type"), doctype.supplier_name.as_("party_name")])
+		elif party_type == "Customer":
+			fields.extend([doctype.customer_type.as_("entity_type"), doctype.customer_name.as_("party_name")])
+
+		query = frappe.qb.from_(doctype).select(*fields).where(doctype.name.isin(party_set))
+		party_details = query.run(as_dict=True)
+
+		for party in party_details:
+			party_map[(party_type, party.name)] = party
 
 	return party_map
 
 
-def get_gle_map(documents):
-	# create gle_map of the form
-	# {"purchase_invoice": list of dict of all gle created for this invoice}
-	gle_map = {}
-
-	gle = frappe.db.get_all(
-		"GL Entry",
-		{"voucher_no": ["in", documents], "is_cancelled": 0},
-		["credit", "debit", "account", "voucher_no", "posting_date", "voucher_type", "against", "party"],
-	)
-
-	for d in gle:
-		if d.voucher_no not in gle_map:
-			gle_map[d.voucher_no] = [d]
-		else:
-			gle_map[d.voucher_no].append(d)
-
-	return gle_map
-
-
 def get_columns(filters):
-	pan = "pan" if frappe.db.has_column(filters.party_type, "pan") else "tax_id"
+	"""Generate report columns based on filters"""
 	columns = [
 		{
 			"label": _("Section Code"),
@@ -197,286 +115,190 @@ def get_columns(filters):
 			"fieldtype": "Link",
 			"width": 90,
 		},
-		{"label": _(frappe.unscrub(pan)), "fieldname": pan, "fieldtype": "Data", "width": 60},
+		{"label": _("Tax Id"), "fieldname": "tax_id", "fieldtype": "Data", "width": 60},
+		{
+			"label": _(f"{filters.get('party_type', 'Party')} Name"),
+			"fieldname": "party_name",
+			"fieldtype": "Data",
+			"width": 180,
+		},
+		{
+			"label": _(filters.get("party_type", "Party")),
+			"fieldname": "party",
+			"fieldtype": "Dynamic Link",
+			"options": "party_type",
+			"width": 180,
+		},
+		{
+			"label": _("Entity Type"),
+			"fieldname": "entity_type",
+			"fieldtype": "Data",
+			"width": 100,
+		},
+		{
+			"label": _("Supplier Invoice No"),
+			"fieldname": "supplier_invoice_no",
+			"fieldtype": "Data",
+			"width": 120,
+		},
+		{
+			"label": _("Supplier Invoice Date"),
+			"fieldname": "supplier_invoice_date",
+			"fieldtype": "Date",
+			"width": 120,
+		},
+		{
+			"label": _("Tax Rate %"),
+			"fieldname": "rate",
+			"fieldtype": "Percent",
+			"width": 60,
+		},
+		{
+			"label": _("Total Amount"),
+			"fieldname": "total_amount",
+			"fieldtype": "Currency",
+			"width": 120,
+		},
+		{
+			"label": _("Base Total"),
+			"fieldname": "base_total",
+			"fieldtype": "Currency",
+			"width": 120,
+		},
+		{
+			"label": _("Tax Amount"),
+			"fieldname": "tax_amount",
+			"fieldtype": "Currency",
+			"width": 120,
+		},
+		{
+			"label": _("Grand Total"),
+			"fieldname": "grand_total",
+			"fieldtype": "Currency",
+			"width": 120,
+		},
+		{
+			"label": _("Reference Date"),
+			"fieldname": "taxable_date",
+			"fieldtype": "Date",
+			"width": 100,
+		},
+		{
+			"label": _("Transaction Type"),
+			"fieldname": "transaction_type",
+			"fieldtype": "Data",
+			"width": 130,
+		},
+		{
+			"label": _("Reference No."),
+			"fieldname": "ref_no",
+			"fieldtype": "Dynamic Link",
+			"options": "transaction_type",
+			"width": 180,
+		},
+		{
+			"label": _("Date of Transaction"),
+			"fieldname": "transaction_date",
+			"fieldtype": "Date",
+			"width": 100,
+		},
+		{
+			"label": _("Withholding Document"),
+			"fieldname": "withholding_name",
+			"fieldtype": "Dynamic Link",
+			"options": "withholding_doctype",
+			"width": 150,
+		},
 	]
 
-	if filters.naming_series == "Naming Series":
-		columns.append(
-			{
-				"label": _(filters.party_type + " Name"),
-				"fieldname": "party_name",
-				"fieldtype": "Data",
-				"width": 180,
-			}
-		)
-	else:
-		columns.append(
-			{
-				"label": _(filters.get("party_type")),
-				"fieldname": "party",
-				"fieldtype": "Dynamic Link",
-				"options": "party_type",
-				"width": 180,
-			}
-		)
-
-	columns.extend(
-		[
-			{"label": _("Entity Type"), "fieldname": "entity_type", "fieldtype": "Data", "width": 100},
-		]
-	)
-	if filters.party_type == "Supplier":
-		columns.extend(
-			[
-				{
-					"label": _("Supplier Invoice No"),
-					"fieldname": "supplier_invoice_no",
-					"fieldtype": "Data",
-					"width": 120,
-				},
-				{
-					"label": _("Supplier Invoice Date"),
-					"fieldname": "supplier_invoice_date",
-					"fieldtype": "Date",
-					"width": 120,
-				},
-			]
-		)
-
-	columns.extend(
-		[
-			{
-				"label": _("TDS Rate %") if filters.get("party_type") == "Supplier" else _("TCS Rate %"),
-				"fieldname": "rate",
-				"fieldtype": "Percent",
-				"width": 60,
-			},
-			{
-				"label": _("Total Amount"),
-				"fieldname": "total_amount",
-				"fieldtype": "Float",
-				"width": 120,
-			},
-			{
-				"label": _("Base Total"),
-				"fieldname": "base_total",
-				"fieldtype": "Float",
-				"width": 120,
-			},
-			{
-				"label": _("TDS Amount") if filters.get("party_type") == "Supplier" else _("TCS Amount"),
-				"fieldname": "tax_amount",
-				"fieldtype": "Float",
-				"width": 120,
-			},
-			{
-				"label": _("Grand Total"),
-				"fieldname": "grand_total",
-				"fieldtype": "Float",
-				"width": 120,
-			},
-			{"label": _("Transaction Type"), "fieldname": "transaction_type", "width": 130},
-			{
-				"label": _("Reference No."),
-				"fieldname": "ref_no",
-				"fieldtype": "Dynamic Link",
-				"options": "transaction_type",
-				"width": 180,
-			},
-			{
-				"label": _("Date of Transaction"),
-				"fieldname": "transaction_date",
-				"fieldtype": "Date",
-				"width": 100,
-			},
-		]
-	)
-
 	return columns
 
 
-def get_tds_docs(filters):
-	tds_documents = []
-	purchase_invoices = []
-	sales_invoices = []
-	payment_entries = []
-	journal_entries = []
-	tax_category_map = frappe._dict()
-	net_total_map = frappe._dict()
-	journal_entry_party_map = frappe._dict()
-	bank_accounts = frappe.get_all("Account", {"is_group": 0, "account_type": "Bank"}, pluck="name")
-
-	_tds_accounts = frappe.get_all(
-		"Tax Withholding Account",
-		{"company": filters.get("company")},
-		["account", "parent"],
-	)
-	tds_accounts = {}
-	for tds_acc in _tds_accounts:
-		# if it turns out not to be the only tax withholding category, then don't include in the map
-		if tds_acc["account"] in tds_accounts:
-			tds_accounts[tds_acc["account"]] = None
-		else:
-			tds_accounts[tds_acc["account"]] = tds_acc["parent"]
-
-	tds_docs = get_tds_docs_query(filters, bank_accounts, list(tds_accounts.keys())).run(as_dict=True)
-
-	for d in tds_docs:
-		if d.voucher_type == "Purchase Invoice":
-			purchase_invoices.append(d.voucher_no)
-		if d.voucher_type == "Sales Invoice":
-			sales_invoices.append(d.voucher_no)
-		elif d.voucher_type == "Payment Entry":
-			payment_entries.append(d.voucher_no)
-		elif d.voucher_type == "Journal Entry":
-			journal_entries.append(d.voucher_no)
-
-		tds_documents.append(d.voucher_no)
-
-	if purchase_invoices:
-		get_doc_info(purchase_invoices, "Purchase Invoice", tax_category_map, net_total_map)
-
-	if sales_invoices:
-		get_doc_info(sales_invoices, "Sales Invoice", tax_category_map, net_total_map)
-
-	if payment_entries:
-		get_doc_info(payment_entries, "Payment Entry", tax_category_map, net_total_map)
-
-	if journal_entries:
-		journal_entry_party_map = get_journal_entry_party_map(journal_entries)
-		get_doc_info(journal_entries, "Journal Entry", tax_category_map, net_total_map)
-
-	return (
-		tds_documents,
-		tds_accounts,
-		tax_category_map,
-		journal_entry_party_map,
-		net_total_map,
-	)
-
-
-def get_tds_docs_query(filters, bank_accounts, tds_accounts):
-	if not tds_accounts:
-		frappe.throw(
-			_("No {0} Accounts found for this company.").format(frappe.bold(_("Tax Withholding"))),
-			title=_("Accounts Missing Error"),
-		)
-	gle = frappe.qb.DocType("GL Entry")
+def get_tax_withholding_entries(filters):
+	twe = frappe.qb.DocType("Tax Withholding Entry")
 	query = (
-		frappe.qb.from_(gle)
-		.select("voucher_no", "voucher_type", "against", "party")
-		.where(gle.is_cancelled == 0)
+		frappe.qb.from_(twe)
+		.select(
+			twe.company,
+			twe.party_type,
+			twe.party,
+			IfNull(twe.tax_id, "").as_("tax_id"),
+			twe.tax_withholding_category,
+			IfNull(twe.tax_withholding_group, "").as_("tax_withholding_group"),
+			twe.taxable_amount,
+			twe.tax_rate,
+			twe.withholding_amount,
+			IfNull(twe.taxable_doctype, "").as_("taxable_doctype"),
+			IfNull(twe.taxable_name, "").as_("taxable_name"),
+			twe.taxable_date,
+			IfNull(twe.under_withheld_reason, "").as_("under_withheld_reason"),
+			IfNull(twe.lower_deduction_certificate, "").as_("lower_deduction_certificate"),
+			IfNull(twe.withholding_doctype, "").as_("withholding_doctype"),
+			IfNull(twe.withholding_name, "").as_("withholding_name"),
+			twe.withholding_date,
+			twe.status,
+		)
+		.where(twe.docstatus == 1)
+		.where(twe.withholding_date >= filters.from_date)
+		.where(twe.withholding_date <= filters.to_date)
+		.where(IfNull(twe.withholding_name, "") != "")
+		.where(twe.status != "Duplicate")
 	)
 
-	if filters.get("from_date"):
-		query = query.where(gle.posting_date >= filters.get("from_date"))
-	if filters.get("to_date"):
-		query = query.where(gle.posting_date <= filters.get("to_date"))
+	if filters.get("company"):
+		query = query.where(twe.company == filters.get("company"))
+
+	if filters.get("party_type"):
+		query = query.where(twe.party_type == filters.get("party_type"))
 
 	if filters.get("party"):
-		party = [filters.get("party")]
-		jv_condition = gle.against.isin(party) | (
-			(gle.voucher_type == "Journal Entry") & (gle.party == filters.get("party"))
-		)
-	else:
-		party = frappe.get_all(filters.get("party_type"), pluck="name")
-		jv_condition = gle.against.isin(party) | (
-			(gle.voucher_type == "Journal Entry")
-			& ((gle.party_type == filters.get("party_type")) | (gle.party_type == ""))
-		)
+		query = query.where(twe.party == filters.get("party"))
 
-	query.where((gle.account.isin(tds_accounts) & jv_condition) | gle.party.isin(party))
-	if bank_accounts:
-		query = query.where(
-			gle.against.notin(bank_accounts) & (gle.account.isin(tds_accounts) & jv_condition)
-			| gle.party.isin(party)
-		)
-
-	return query
+	return query.run(as_dict=True)
 
 
-def get_journal_entry_party_map(journal_entries):
-	journal_entry_party_map = {}
-	for d in frappe.db.get_all(
-		"Journal Entry Account",
-		{
-			"parent": ("in", journal_entries),
-			"party_type": ("in", ("Supplier", "Customer")),
-			"party": ("is", "set"),
-		},
-		["parent", "party"],
-	):
-		if d.parent not in journal_entry_party_map:
-			journal_entry_party_map[d.parent] = []
-		journal_entry_party_map[d.parent].append(d.party)
-
-	return journal_entry_party_map
-
-
-def get_doc_info(vouchers, doctype, tax_category_map, net_total_map=None):
-	common_fields = ["name"]
-	fields_dict = {
-		"Purchase Invoice": [
-			"tax_withholding_category",
-			"base_tax_withholding_net_total",
-			"grand_total",
-			"base_total",
-			"bill_no",
-			"bill_date",
-		],
-		"Sales Invoice": ["base_net_total", "grand_total", "base_total"],
-		"Payment Entry": [
-			"tax_withholding_category",
-			"paid_amount",
-			"paid_amount_after_tax",
-			"base_paid_amount",
-		],
-		"Journal Entry": ["tax_withholding_category", "total_debit"],
+def get_additional_doc_info(entries):
+	"""Fetch additional document information in batch"""
+	doc_info = {}
+	docs_by_type = {
+		"Purchase Invoice": set(),
+		"Sales Invoice": set(),
+		"Payment Entry": set(),
+		"Journal Entry": set(),
 	}
 
-	entries = frappe.get_all(
-		doctype, filters={"name": ("in", vouchers)}, fields=common_fields + fields_dict[doctype]
-	)
+	# Group documents by type
+	for entry in entries:
+		if entry.taxable_name and entry.taxable_doctype in docs_by_type:
+			docs_by_type[entry.taxable_doctype].add(entry.taxable_name)
+
+	for doctype_name, voucher_set in docs_by_type.items():
+		if voucher_set:
+			_fetch_doc_info(doctype_name, voucher_set, doc_info)
+
+	return doc_info
+
+
+def _fetch_doc_info(doctype_name, voucher_set, doc_info):
+	doctype = frappe.qb.DocType(doctype_name)
+	fields = [doctype.name]
+
+	# Add doctype-specific fields
+	if doctype_name == "Purchase Invoice":
+		fields.extend([doctype.grand_total, doctype.base_total, doctype.bill_no, doctype.bill_date])
+	elif doctype_name == "Sales Invoice":
+		fields.extend([doctype.grand_total, doctype.base_total])
+	elif doctype_name == "Payment Entry":
+		fields.extend(
+			[doctype.paid_amount_after_tax.as_("grand_total"), doctype.base_paid_amount.as_("base_total")]
+		)
+	elif doctype_name == "Journal Entry":
+		fields.extend([doctype.total_debit.as_("grand_total"), doctype.total_debit.as_("base_total")])
+	else:
+		return
+
+	query = frappe.qb.from_(doctype).select(*fields).where(doctype.name.isin(voucher_set))
+	entries = query.run(as_dict=True)
 
 	for entry in entries:
-		tax_category_map[(doctype, entry.name)] = entry.tax_withholding_category
-		if doctype == "Purchase Invoice":
-			value = [
-				entry.base_tax_withholding_net_total,
-				entry.grand_total,
-				entry.base_total,
-				entry.bill_no,
-				entry.bill_date,
-			]
-		elif doctype == "Sales Invoice":
-			value = [entry.base_net_total, entry.grand_total, entry.base_total]
-		elif doctype == "Payment Entry":
-			value = [entry.paid_amount, entry.paid_amount_after_tax, entry.base_paid_amount]
-		else:
-			value = [entry.total_debit] * 3
-
-		net_total_map[(doctype, entry.name)] = value
-
-
-def get_tax_rate_map(filters):
-	rate_map = frappe.get_all(
-		"Tax Withholding Rate",
-		filters={"from_date": ("<=", filters.to_date), "to_date": (">=", filters.from_date)},
-		fields=["parent", "tax_withholding_rate", "from_date", "to_date"],
-	)
-
-	rate_list = frappe._dict()
-
-	for rate in rate_map:
-		rate_list.setdefault(rate.parent, []).append(frappe._dict(rate))
-
-	return rate_list
-
-
-def get_tax_withholding_rates(tax_withholding, posting_date):
-	# returns the row that matches with the fiscal year from posting date
-	for rate in tax_withholding:
-		if getdate(rate.from_date) <= getdate(posting_date) <= getdate(rate.to_date):
-			return rate.tax_withholding_rate
-
-	return 0
+		doc_info[(doctype_name, entry.name)] = entry

erpnext/accounts/report/tds_computation_summary/tds_computation_summary.py

@@ -2,35 +2,18 @@ import frappe
 from frappe import _
 
 from erpnext.accounts.report.tax_withholding_details.tax_withholding_details import (
-	get_result,
-	get_tds_docs,
+	get_tax_withholding_data,
 )
 from erpnext.accounts.utils import get_fiscal_year
 
 
 def execute(filters=None):
-	if filters.get("party_type") == "Customer":
-		party_naming_by = frappe.get_single_value("Selling Settings", "cust_master_name")
-	else:
-		party_naming_by = frappe.db.get_single_value("Buying Settings", "supp_master_name")
-
-	filters.update({"naming_series": party_naming_by})
-
 	validate_filters(filters)
 
+	data = get_tax_withholding_data(filters)
 	columns = get_columns(filters)
-	(
-		tds_docs,
-		tds_accounts,
-		tax_category_map,
-		journal_entry_party_map,
-		invoice_total_map,
-	) = get_tds_docs(filters)
 
-	res = get_result(
-		filters, tds_docs, tds_accounts, tax_category_map, journal_entry_party_map, invoice_total_map
-	)
-	final_result = group_by_party_and_category(res, filters)
+	final_result = group_by_party_and_category(data, filters)
 
 	return columns, final_result
 
@@ -55,7 +38,6 @@ def group_by_party_and_category(data, filters):
 		party_category_wise_map.setdefault(
 			(row.get("party"), row.get("section_code")),
 			{
-				"pan": row.get("pan"),
 				"tax_id": row.get("tax_id"),
 				"party": row.get("party"),
 				"party_name": row.get("party_name"),
@@ -89,9 +71,8 @@ def get_final_result(party_category_wise_map):
 
 
 def get_columns(filters):
-	pan = "pan" if frappe.db.has_column(filters.party_type, "pan") else "tax_id"
 	columns = [
-		{"label": _(frappe.unscrub(pan)), "fieldname": pan, "fieldtype": "Data", "width": 90},
+		{"label": _("Tax Id"), "fieldname": "tax_id", "fieldtype": "Data", "width": 90},
 		{
 			"label": _(filters.get("party_type")),
 			"fieldname": "party",
@@ -99,47 +80,43 @@ def get_columns(filters):
 			"options": "party_type",
 			"width": 180,
 		},
+		{
+			"label": _(f"{filters.get('party_type', 'Party')} Name"),
+			"fieldname": "party_name",
+			"fieldtype": "Data",
+			"width": 180,
+		},
+		{
+			"label": _("Section Code"),
+			"options": "Tax Withholding Category",
+			"fieldname": "section_code",
+			"fieldtype": "Link",
+			"width": 180,
+		},
+		{
+			"label": _("Entity Type"),
+			"fieldname": "entity_type",
+			"fieldtype": "Data",
+			"width": 180,
+		},
+		{
+			"label": _("Tax Rate %"),
+			"fieldname": "rate",
+			"fieldtype": "Percent",
+			"width": 120,
+		},
+		{
+			"label": _("Total Amount"),
+			"fieldname": "total_amount",
+			"fieldtype": "Float",
+			"width": 120,
+		},
+		{
+			"label": _("Tax Amount"),
+			"fieldname": "tax_amount",
+			"fieldtype": "Float",
+			"width": 120,
+		},
 	]
 
-	if filters.naming_series == "Naming Series":
-		columns.append(
-			{
-				"label": _(filters.party_type + " Name"),
-				"fieldname": "party_name",
-				"fieldtype": "Data",
-				"width": 180,
-			}
-		)
-
-	columns.extend(
-		[
-			{
-				"label": _("Section Code"),
-				"options": "Tax Withholding Category",
-				"fieldname": "section_code",
-				"fieldtype": "Link",
-				"width": 180,
-			},
-			{"label": _("Entity Type"), "fieldname": "entity_type", "fieldtype": "Data", "width": 180},
-			{
-				"label": _("TDS Rate %") if filters.get("party_type") == "Supplier" else _("TCS Rate %"),
-				"fieldname": "rate",
-				"fieldtype": "Percent",
-				"width": 120,
-			},
-			{
-				"label": _("Total Amount"),
-				"fieldname": "total_amount",
-				"fieldtype": "Float",
-				"width": 120,
-			},
-			{
-				"label": _("Tax Amount"),
-				"fieldname": "tax_amount",
-				"fieldtype": "Float",
-				"width": 120,
-			},
-		]
-	)
-
 	return columns

erpnext/assets/doctype/asset_repair/asset_repair.js

@@ -73,14 +73,7 @@ frappe.ui.form.on("Asset Repair", {
 	},
 
 	refresh: function (frm) {
-		if (frm.doc.docstatus) {
-			frm.add_custom_button(__("View General Ledger"), function () {
-				frappe.route_options = {
-					voucher_no: frm.doc.name,
-				};
-				frappe.set_route("query-report", "General Ledger");
-			});
-		}
+		frm.events.show_general_ledger(frm);
 
 		let sbb_field = frm.get_docfield("stock_items", "serial_and_batch_bundle");
 		if (sbb_field) {
@@ -124,24 +117,71 @@ frappe.ui.form.on("Asset Repair", {
 			frm.refresh_field("stock_items");
 		}
 	},
+});
 
-	purchase_invoice: function (frm) {
-		if (frm.doc.purchase_invoice) {
-			frappe.call({
-				method: "frappe.client.get_value",
-				args: {
-					doctype: "Purchase Invoice",
-					fieldname: "base_net_total",
-					filters: { name: frm.doc.purchase_invoice },
-				},
-				callback: function (r) {
-					if (r.message) {
-						frm.set_value("repair_cost", r.message.base_net_total);
+frappe.ui.form.on("Asset Repair Purchase Invoice", {
+	purchase_invoice: function (frm, cdt, cdn) {
+		frappe.model.set_value(cdt, cdn, {
+			expense_account: "",
+			repair_cost: 0,
+		});
+	},
+
+	expense_account: function (frm, cdt, cdn) {
+		let row = locals[cdt][cdn];
+
+		if (!row.purchase_invoice || !row.expense_account) {
+			frappe.model.set_value(cdt, cdn, "repair_cost", 0);
+			return;
+		}
+
+		frappe.call({
+			method: "erpnext.assets.doctype.asset_repair.asset_repair.get_unallocated_repair_cost",
+			args: {
+				purchase_invoice: row.purchase_invoice,
+				expense_account: row.expense_account,
+			},
+			callback: function (r) {
+				if (r.message !== undefined) {
+					if (r.message > 0) {
+						frappe.model.set_value(cdt, cdn, "repair_cost", r.message);
+					} else {
+						frappe.model.set_value(cdt, cdn, "repair_cost", 0);
+						let pi_link = frappe.utils.get_form_link(
+							"Purchase Invoice",
+							row.purchase_invoice,
+							true
+						);
+						frappe.msgprint({
+							message: __(
+								"Row {0}: The entire expense amount for account {1} in {2} has already been allocated.",
+								[row.idx, row.expense_account.bold(), pi_link]
+							),
+							indicator: "orange",
+						});
 					}
+				}
+			},
+		});
+	},
+
+	show_general_ledger: (frm) => {
+		if (frm.doc.docstatus > 0) {
+			frm.add_custom_button(
+				__("Accounting Ledger"),
+				function () {
+					frappe.route_options = {
+						voucher_no: frm.doc.name,
+						from_date: frm.doc.posting_date,
+						to_date: moment(frm.doc.modified).format("YYYY-MM-DD"),
+						company: frm.doc.company,
+						categorize_by: "",
+						show_cancelled_entries: frm.doc.docstatus === 2,
+					};
+					frappe.set_route("query-report", "General Ledger");
 				},
-			});
-		} else {
-			frm.set_value("repair_cost", 0);
+				__("View")
+			);
 		}
 	},
 });

erpnext/assets/doctype/asset_repair/asset_repair.json

@@ -260,8 +260,13 @@
  ],
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
- "links": [],
- "modified": "2025-11-04 23:06:43.644846",
+ "links": [
+  {
+   "link_doctype": "Stock Entry",
+   "link_fieldname": "asset_repair"
+  }
+ ],
+ "modified": "2025-11-28 13:04:34.921098",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Repair",

erpnext/assets/doctype/asset_repair/asset_repair.py

@@ -4,14 +4,17 @@
 import frappe
 from frappe import _
 from frappe.query_builder import DocType
+from frappe.query_builder.functions import Sum
 from frappe.utils import cint, flt, get_link_to_form, getdate, time_diff_in_hours
 
 import erpnext
+from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
+	get_accounting_dimensions,
+)
 from erpnext.accounts.general_ledger import make_gl_entries
 from erpnext.assets.doctype.asset.asset import get_asset_account
 from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activity
 from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
-	get_depr_schedule,
 	reschedule_depreciation,
 )
 from erpnext.controllers.accounts_controller import AccountsController
@@ -56,7 +59,7 @@ class AssetRepair(AccountsController):
 	# end: auto-generated types
 
 	def validate(self):
-		self.asset_doc = frappe.get_doc("Asset", self.asset)
+		self.asset_doc = frappe.get_lazy_doc("Asset", self.asset)
 		self.validate_asset()
 		self.validate_dates()
 		self.validate_purchase_invoices()
@@ -81,60 +84,91 @@ class AssetRepair(AccountsController):
 			)
 
 	def validate_purchase_invoices(self):
+		self.validate_duplicate_purchase_invoices()
+		self.validate_purchase_invoice_status()
+
 		for d in self.invoices:
-			self.validate_purchase_invoice_status(d.purchase_invoice)
-			invoice_items = self.get_invoice_items(d.purchase_invoice)
-			self.validate_service_purchase_invoice(d.purchase_invoice, invoice_items)
-			self.validate_expense_account(d, invoice_items)
-			self.validate_purchase_invoice_repair_cost(d, invoice_items)
+			self.validate_expense_account(d)
+			self.validate_purchase_invoice_repair_cost(d)
 
-	def validate_purchase_invoice_status(self, purchase_invoice):
-		docstatus = frappe.db.get_value("Purchase Invoice", purchase_invoice, "docstatus")
-		if docstatus == 0:
-			frappe.throw(
-				_("{0} is still in Draft. Please submit it before saving the Asset Repair.").format(
-					get_link_to_form("Purchase Invoice", purchase_invoice)
-				)
+	def validate_duplicate_purchase_invoices(self):
+		# account wise duplicate check
+		purchase_invoices = set()
+		duplicates = []
+		for row in self.invoices:
+			key = (row.purchase_invoice, row.expense_account)
+			if key in purchase_invoices:
+				duplicates.append((row.idx, row.purchase_invoice, row.expense_account))
+			else:
+				purchase_invoices.add(key)
+
+		if duplicates:
+			duplicate_links = "".join(
+				[
+					f"<li>{_('Row #{0}:').format(idx)} {get_link_to_form('Purchase Invoice', pi)} - {frappe.bold(account)}</li>"
+					for idx, pi, account in duplicates
+				]
 			)
+			msg = _("The following rows are duplicates:") + f"<br><ul>{duplicate_links}</ul>"
+			frappe.throw(msg)
 
-	def get_invoice_items(self, pi):
-		invoice_items = frappe.get_all(
-			"Purchase Invoice Item",
-			filters={"parent": pi},
-			fields=["item_code", "expense_account", "base_net_amount"],
+	def validate_purchase_invoice_status(self):
+		pi_names = [row.purchase_invoice for row in self.invoices]
+		docstatus = frappe._dict(
+			frappe.db.get_all(
+				"Purchase Invoice",
+				filters={"name": ["in", pi_names]},
+				fields=["name", "docstatus"],
+				as_list=True,
+			)
 		)
 
-		return invoice_items
+		invalid_invoice = []
+		for row in self.invoices:
+			if docstatus.get(row.purchase_invoice) != 1:
+				invalid_invoice.append((row.idx, row.purchase_invoice))
 
-	def validate_service_purchase_invoice(self, purchase_invoice, invoice_items):
-		service_item_exists = False
-		for item in invoice_items:
-			if frappe.db.get_value("Item", item.item_code, "is_stock_item") == 0:
-				service_item_exists = True
-				break
+		if invalid_invoice:
+			invoice_links = "".join(
+				[
+					f"<li>{_('Row #{0}:').format(idx)} {get_link_to_form('Purchase Invoice', pi)}</li>"
+					for idx, pi in invalid_invoice
+				]
+			)
+			msg = _("The following Purchase Invoices are not submitted:") + f"<br><ul>{invoice_links}</ul>"
+			frappe.throw(msg)
 
-		if not service_item_exists:
+	def validate_expense_account(self, row):
+		"""Validate that the expense account exists in the purchase invoice for non-stock items."""
+		valid_accounts = _get_expense_accounts_for_purchase_invoice(row.purchase_invoice)
+		if row.expense_account not in valid_accounts:
 			frappe.throw(
-				_("Service item not present in Purchase Invoice {0}").format(
-					get_link_to_form("Purchase Invoice", purchase_invoice)
+				_(
+					"Row #{0}: Expense account {1} is not valid for Purchase Invoice {2}. "
+					"Only expense accounts from non-stock items are allowed."
+				).format(
+					row.idx,
+					frappe.bold(row.expense_account),
+					get_link_to_form("Purchase Invoice", row.purchase_invoice),
 				)
 			)
 
-	def validate_expense_account(self, row, invoice_items):
-		pi_expense_accounts = set([item.expense_account for item in invoice_items])
-		if row.expense_account not in pi_expense_accounts:
-			frappe.throw(
-				_("Expense account {0} not present in Purchase Invoice {1}").format(
-					row.expense_account, get_link_to_form("Purchase Invoice", row.purchase_invoice)
-				)
-			)
+	def validate_purchase_invoice_repair_cost(self, row):
+		"""Validate that repair cost doesn't exceed available amount."""
+		available_amount = get_unallocated_repair_cost(
+			row.purchase_invoice, row.expense_account, exclude_asset_repair=self.name
+		)
 
-	def validate_purchase_invoice_repair_cost(self, row, invoice_items):
-		pi_net_total = sum([flt(item.base_net_amount) for item in invoice_items])
-		if flt(row.repair_cost) > pi_net_total:
+		if flt(row.repair_cost) > available_amount:
 			frappe.throw(
-				_("Repair cost cannot be greater than purchase invoice base net total {0}").format(
-					pi_net_total
+				_(
+					"Row #{0}: Repair cost {1} exceeds available amount {2} for Purchase Invoice {3} and Account {4}"
+				).format(
+					row.idx,
+					frappe.bold(frappe.format_value(row.repair_cost, {"fieldtype": "Currency"})),
+					frappe.bold(frappe.format_value(available_amount, {"fieldtype": "Currency"})),
+					get_link_to_form("Purchase Invoice", row.purchase_invoice),
+					frappe.bold(row.expense_account),
 				)
 			)
 
@@ -196,7 +230,7 @@ class AssetRepair(AccountsController):
 		self.cancel_sabb()
 
 	def after_delete(self):
-		frappe.get_doc("Asset", self.asset).set_status()
+		frappe.get_lazy_doc("Asset", self.asset).set_status()
 
 	def check_repair_status(self):
 		if self.repair_status == "Pending" and self.docstatus == 1:
@@ -231,6 +265,12 @@ class AssetRepair(AccountsController):
 			}
 		)
 
+		accounting_dimensions = {
+			"cost_center": self.cost_center,
+			"project": self.project,
+			**{dimension: self.get(dimension) for dimension in get_accounting_dimensions()},
+		}
+
 		for stock_item in self.get("stock_items"):
 			self.validate_serial_no(stock_item)
 
@@ -242,8 +282,7 @@ class AssetRepair(AccountsController):
 					"qty": stock_item.consumed_quantity,
 					"basic_rate": stock_item.valuation_rate,
 					"serial_and_batch_bundle": stock_item.serial_and_batch_bundle,
-					"cost_center": self.cost_center,
-					"project": self.project,
+					**accounting_dimensions,
 				},
 			)
 
@@ -320,7 +359,8 @@ class AssetRepair(AccountsController):
 					"voucher_no": self.name,
 					"cost_center": self.cost_center,
 					"posting_date": self.completion_date,
-					"against_voucher_type": "Purchase Invoice",
+					"against_voucher_type": "Asset",
+					"against_voucher": self.asset,
 					"company": self.company,
 				},
 				item=self,
@@ -332,7 +372,10 @@ class AssetRepair(AccountsController):
 			return
 
 		# creating GL Entries for each row in Stock Items based on the Stock Entry created for it
-		stock_entry = frappe.get_doc("Stock Entry", {"asset_repair": self.name})
+		stock_entry_name = frappe.db.get_value("Stock Entry", {"asset_repair": self.name}, "name")
+		stock_entry_items = frappe.get_all(
+			"Stock Entry Detail", filters={"parent": stock_entry_name}, fields=["expense_account", "amount"]
+		)
 
 		default_expense_account = None
 		if not erpnext.is_perpetual_inventory_enabled(self.company):
@@ -342,7 +385,7 @@ class AssetRepair(AccountsController):
 			if not default_expense_account:
 				frappe.throw(_("Please set default Expense Account in Company {0}").format(self.company))
 
-		for item in stock_entry.items:
+		for item in stock_entry_items:
 			if flt(item.amount) > 0:
 				gl_entries.append(
 					self.get_gl_dict(
@@ -373,7 +416,7 @@ class AssetRepair(AccountsController):
 							"cost_center": self.cost_center,
 							"posting_date": self.completion_date,
 							"against_voucher_type": "Stock Entry",
-							"against_voucher": stock_entry.name,
+							"against_voucher": stock_entry_name,
 							"company": self.company,
 						},
 						item=self,
@@ -411,33 +454,152 @@ def get_downtime(failure_date, completion_date):
 
 
 @frappe.whitelist()
+@frappe.validate_and_sanitize_search_inputs
 def get_purchase_invoice(doctype, txt, searchfield, start, page_len, filters):
-	PurchaseInvoice = DocType("Purchase Invoice")
-	PurchaseInvoiceItem = DocType("Purchase Invoice Item")
-	Item = DocType("Item")
+	"""
+	Get Purchase Invoices that have expense accounts for non-stock items.
+	Only returns invoices with at least one non-stock, non-fixed-asset item with an expense account.
+	"""
+	pi = DocType("Purchase Invoice")
+	pi_item = DocType("Purchase Invoice Item")
+	item = DocType("Item")
 
-	return (
-		frappe.qb.from_(PurchaseInvoice)
-		.join(PurchaseInvoiceItem)
-		.on(PurchaseInvoiceItem.parent == PurchaseInvoice.name)
-		.join(Item)
-		.on(Item.name == PurchaseInvoiceItem.item_code)
-		.select(PurchaseInvoice.name)
+	query = (
+		frappe.qb.from_(pi)
+		.join(pi_item)
+		.on(pi_item.parent == pi.name)
+		.left_join(item)
+		.on(item.name == pi_item.item_code)
+		.select(pi.name)
+		.distinct()
 		.where(
-			(Item.is_stock_item == 0)
-			& (Item.is_fixed_asset == 0)
-			& (PurchaseInvoice.company == filters.get("company"))
-			& (PurchaseInvoice.docstatus == 1)
+			(pi.company == filters.get("company"))
+			& (pi.docstatus == 1)
+			& (pi_item.is_fixed_asset == 0)
+			& (pi_item.expense_account.isnotnull())
+			& (pi_item.expense_account != "")
+			& ((pi_item.item_code.isnull()) | (item.is_stock_item == 0))
 		)
-	).run(as_list=1)
+	)
+
+	if txt:
+		query = query.where(pi.name.like(f"%{txt}%"))
+
+	return query.run(as_list=1)
 
 
 @frappe.whitelist()
+@frappe.validate_and_sanitize_search_inputs
 def get_expense_accounts(doctype, txt, searchfield, start, page_len, filters):
-	PurchaseInvoiceItem = DocType("Purchase Invoice Item")
-	return (
-		frappe.qb.from_(PurchaseInvoiceItem)
-		.select(PurchaseInvoiceItem.expense_account)
-		.distinct()
-		.where(PurchaseInvoiceItem.parent == filters.get("purchase_invoice"))
-	).run(as_list=1)
+	"""
+	Get expense accounts for non-stock (service) items from the purchase invoice.
+	Used as a query function for link fields.
+	"""
+	purchase_invoice = filters.get("purchase_invoice")
+	if not purchase_invoice:
+		return []
+
+	expense_accounts = _get_expense_accounts_for_purchase_invoice(purchase_invoice)
+
+	return [[account] for account in expense_accounts]
+
+
+def _get_expense_accounts_for_purchase_invoice(purchase_invoice: str) -> list[str]:
+	"""
+	Get expense accounts for non-stock items from the purchase invoice.
+	"""
+	pi_items = frappe.db.get_all(
+		"Purchase Invoice Item",
+		filters={"parent": purchase_invoice},
+		fields=["item_code", "expense_account", "is_fixed_asset"],
+	)
+
+	if not pi_items:
+		return []
+
+	# Get list of stock item codes from the invoice
+	item_codes = {item.item_code for item in pi_items if item.item_code}
+	stock_items = set()
+	if item_codes:
+		stock_items = set(
+			frappe.db.get_all(
+				"Item", filters={"name": ["in", list(item_codes)], "is_stock_item": 1}, pluck="name"
+			)
+		)
+
+	expense_accounts = set()
+
+	for item in pi_items:
+		# Skip stock items - they use warehouse accounts
+		if item.item_code and item.item_code in stock_items:
+			continue
+
+		# Skip fixed assets - they use asset accounts
+		if item.is_fixed_asset:
+			continue
+
+		# Use expense account from Purchase Invoice Item
+		if item.expense_account:
+			expense_accounts.add(item.expense_account)
+
+	return list(expense_accounts)
+
+
+@frappe.whitelist()
+def get_unallocated_repair_cost(
+	purchase_invoice: str, expense_account: str, exclude_asset_repair: str | None = None
+) -> float:
+	"""
+	Calculate the unused repair cost for a purchase invoice and expense account.
+	"""
+	if not purchase_invoice or not expense_account:
+		return 0.0
+
+	frappe.has_permission("Purchase Invoice", "read", purchase_invoice, throw=True)
+
+	used_amount = get_allocated_repair_cost(purchase_invoice, expense_account, exclude_asset_repair)
+	total_amount = get_total_expense_amount(purchase_invoice, expense_account)
+
+	return flt(total_amount - used_amount)
+
+
+def get_allocated_repair_cost(
+	purchase_invoice: str, expense_account: str, exclude_asset_repair: str | None = None
+) -> float:
+	"""Get the total repair cost already allocated from submitted Asset Repairs."""
+	asset_repair_pi = DocType("Asset Repair Purchase Invoice")
+
+	query = (
+		frappe.qb.from_(asset_repair_pi)
+		.select(Sum(asset_repair_pi.repair_cost).as_("total"))
+		.where(
+			(asset_repair_pi.purchase_invoice == purchase_invoice)
+			& (asset_repair_pi.expense_account == expense_account)
+			& (asset_repair_pi.docstatus == 1)
+		)
+	)
+
+	if exclude_asset_repair:
+		query = query.where(asset_repair_pi.parent != exclude_asset_repair)
+
+	result = query.run(as_dict=True)
+
+	return flt(result[0].total) if result else 0.0
+
+
+def get_total_expense_amount(purchase_invoice: str, expense_account: str) -> float:
+	"""Get the total expense amount from GL entries for a purchase invoice and account."""
+	gl_entry = DocType("GL Entry")
+
+	result = (
+		frappe.qb.from_(gl_entry)
+		.select((Sum(gl_entry.debit) - Sum(gl_entry.credit)).as_("total"))
+		.where(
+			(gl_entry.voucher_type == "Purchase Invoice")
+			& (gl_entry.voucher_no == purchase_invoice)
+			& (gl_entry.account == expense_account)
+			& (gl_entry.is_cancelled == 0)
+		)
+	).run(as_dict=True)
+
+	return flt(result[0].total) if result else 0.0

erpnext/assets/doctype/asset_repair/test_asset_repair.py

@@ -3,6 +3,8 @@
 import unittest
 
 import frappe
+from frappe import qb
+from frappe.query_builder.functions import Sum
 from frappe.tests import IntegrationTestCase
 from frappe.utils import add_days, add_months, flt, get_first_day, nowdate, nowtime, today
 
@@ -173,6 +175,39 @@ class TestAssetRepair(IntegrationTestCase):
 		)
 		self.assertTrue(asset_repair.invoices)
 
+	def test_repair_cost_exceeds_available_amount(self):
+		"""Test that repair cost cannot exceed available amount from Purchase Invoice."""
+		asset_repair1 = create_asset_repair(
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			submit=1,
+		)
+
+		pi_name = asset_repair1.invoices[0].purchase_invoice
+		expense_account = asset_repair1.invoices[0].expense_account
+
+		asset_repair2 = frappe.new_doc("Asset Repair")
+		asset_repair2.update(
+			{
+				"asset": asset_repair1.asset,
+				"asset_name": asset_repair1.asset_name,
+				"failure_date": nowdate(),
+				"description": "Second Repair",
+				"company": asset_repair1.company,
+				"capitalize_repair_cost": 1,
+			}
+		)
+		asset_repair2.append(
+			"invoices",
+			{
+				"purchase_invoice": pi_name,
+				"expense_account": expense_account,
+				"repair_cost": 10,  # PI already fully used, so this should fail
+			},
+		)
+
+		self.assertRaises(frappe.ValidationError, asset_repair2.save)
+
 	def test_gl_entries_with_perpetual_inventory(self):
 		set_depreciation_settings_in_company(company="_Test Company with perpetual inventory")
 
@@ -322,6 +357,31 @@ class TestAssetRepair(IntegrationTestCase):
 		stock_entry = frappe.get_last_doc("Stock Entry")
 		self.assertEqual(stock_entry.asset_repair, asset_repair.name)
 
+	def test_gl_entries_with_capitalized_asset_repair(self):
+		asset = create_asset(is_existing_asset=1, calculate_depreciation=1, submit=1)
+		asset_repair = create_asset_repair(
+			asset=asset, capitalize_repair_cost=1, item="_Test Non Stock Item", submit=1
+		)
+		asset.reload()
+
+		GLEntry = qb.DocType("GL Entry")
+		res = (
+			qb.from_(GLEntry)
+			.select(Sum(GLEntry.debit_in_account_currency).as_("total_debit"))
+			.where(
+				(GLEntry.voucher_type == "Asset Repair")
+				& (GLEntry.voucher_no == asset_repair.name)
+				& (GLEntry.against_voucher_type == "Asset")
+				& (GLEntry.against_voucher == asset.name)
+				& (GLEntry.company == asset.company)
+				& (GLEntry.is_cancelled == 0)
+			)
+		).run(as_dict=True)
+		booked_value = res[0].total_debit if res else 0
+
+		self.assertEqual(asset.additional_asset_cost, asset_repair.repair_cost)
+		self.assertEqual(booked_value, asset_repair.repair_cost)
+
 
 def num_of_depreciations(asset):
 	return asset.finance_books[0].total_number_of_depreciations + (

erpnext/buying/doctype/purchase_order/purchase_order.js

@@ -90,31 +90,6 @@ frappe.ui.form.on("Purchase Order", {
 		prevent_past_schedule_dates(frm);
 	},
 
-	supplier: function (frm) {
-		// Do not update if inter company reference is there as the details will already be updated
-		if (frm.updating_party_details || frm.doc.inter_company_invoice_reference) return;
-
-		if (frm.doc.__onload && frm.doc.__onload.load_after_mapping) return;
-
-		erpnext.utils.get_party_details(
-			frm,
-			"erpnext.accounts.party.get_party_details",
-			{
-				posting_date: frm.doc.transaction_date,
-				bill_date: frm.doc.bill_date,
-				party: frm.doc.supplier,
-				party_type: "Supplier",
-				account: frm.doc.credit_to,
-				price_list: frm.doc.buying_price_list,
-				fetch_payment_terms_template: cint(!frm.doc.ignore_default_payment_terms_template),
-			},
-			function () {
-				frm.set_df_property("apply_tds", "read_only", frm.supplier_tds ? 0 : 1);
-				frm.set_df_property("tax_withholding_category", "hidden", frm.supplier_tds ? 0 : 1);
-			}
-		);
-	},
-
 	get_materials_from_supplier: function (frm) {
 		let po_details = [];
 
@@ -162,15 +137,6 @@ frappe.ui.form.on("Purchase Order", {
 			frm.set_value("transaction_date", frappe.datetime.get_today());
 		}
 
-		if (frm.doc.__onload && frm.doc.supplier) {
-			if (frm.is_new()) {
-				frm.doc.apply_tds = frm.doc.__onload.supplier_tds ? 1 : 0;
-			}
-			if (!frm.doc.__onload.supplier_tds) {
-				frm.set_df_property("apply_tds", "read_only", 1);
-			}
-		}
-
 		erpnext.queries.setup_queries(frm, "Warehouse", function () {
 			return erpnext.queries.warehouse(frm.doc);
 		});
@@ -181,14 +147,6 @@ frappe.ui.form.on("Purchase Order", {
 		}
 	},
 
-	apply_tds: function (frm) {
-		if (!frm.doc.apply_tds) {
-			frm.set_value("tax_withholding_category", "");
-		} else {
-			frm.set_value("tax_withholding_category", frm.supplier_tds);
-		}
-	},
-
 	get_subcontracting_boms_for_finished_goods: function (fg_item) {
 		return frappe.call({
 			method: "erpnext.subcontracting.doctype.subcontracting_bom.subcontracting_bom.get_subcontracting_boms_for_finished_goods",

erpnext/buying/doctype/purchase_order/purchase_order.json

@@ -22,8 +22,6 @@
   "schedule_date",
   "column_break1",
   "company",
-  "apply_tds",
-  "tax_withholding_category",
   "is_subcontracted",
   "has_unit_price_items",
   "supplier_warehouse",
@@ -57,8 +55,6 @@
   "column_break_26",
   "total",
   "net_total",
-  "tax_withholding_net_total",
-  "base_tax_withholding_net_total",
   "section_break_48",
   "pricing_rules",
   "raw_material_details",
@@ -1134,19 +1130,6 @@
    "options": "Company",
    "read_only": 1
   },
-  {
-   "default": "0",
-   "fieldname": "apply_tds",
-   "fieldtype": "Check",
-   "label": "Apply Tax Withholding Amount"
-  },
-  {
-   "depends_on": "eval: doc.apply_tds",
-   "fieldname": "tax_withholding_category",
-   "fieldtype": "Link",
-   "label": "Tax Withholding Category",
-   "options": "Tax Withholding Category"
-  },
   {
    "collapsible": 1,
    "fieldname": "accounting_dimensions_section",
@@ -1224,28 +1207,6 @@
    "label": "Additional Info",
    "oldfieldtype": "Section Break"
   },
-  {
-   "default": "0",
-   "depends_on": "apply_tds",
-   "fieldname": "tax_withholding_net_total",
-   "fieldtype": "Currency",
-   "hidden": 1,
-   "label": "Tax Withholding Net Total",
-   "no_copy": 1,
-   "options": "currency",
-   "read_only": 1
-  },
-  {
-   "depends_on": "apply_tds",
-   "fieldname": "base_tax_withholding_net_total",
-   "fieldtype": "Currency",
-   "hidden": 1,
-   "label": "Base Tax Withholding Net Total",
-   "no_copy": 1,
-   "options": "Company:company:default_currency",
-   "print_hide": 1,
-   "read_only": 1
-  },
   {
    "fieldname": "column_break_99",
    "fieldtype": "Column Break"

erpnext/buying/doctype/purchase_order/purchase_order.py

@@ -15,9 +15,6 @@ from erpnext.accounts.doctype.sales_invoice.sales_invoice import (
 	update_linked_doc,
 	validate_inter_company_party,
 )
-from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
-	get_party_tax_withholding_details,
-)
 from erpnext.accounts.party import get_party_account, get_party_account_currency
 from erpnext.buying.utils import check_on_hold_or_closed_status, validate_for_items
 from erpnext.controllers.buying_controller import BuyingController
@@ -61,7 +58,6 @@ class PurchaseOrder(BuyingController):
 		advance_payment_status: DF.Literal["Not Initiated", "Initiated", "Partially Paid", "Fully Paid"]
 		amended_from: DF.Link | None
 		apply_discount_on: DF.Literal["", "Grand Total", "Net Total"]
-		apply_tds: DF.Check
 		auto_repeat: DF.Link | None
 		base_discount_amount: DF.Currency
 		base_grand_total: DF.Currency
@@ -69,7 +65,6 @@ class PurchaseOrder(BuyingController):
 		base_net_total: DF.Currency
 		base_rounded_total: DF.Currency
 		base_rounding_adjustment: DF.Currency
-		base_tax_withholding_net_total: DF.Currency
 		base_taxes_and_charges_added: DF.Currency
 		base_taxes_and_charges_deducted: DF.Currency
 		base_total: DF.Currency
@@ -157,8 +152,6 @@ class PurchaseOrder(BuyingController):
 		supplier_name: DF.Data | None
 		supplier_warehouse: DF.Link | None
 		tax_category: DF.Link | None
-		tax_withholding_category: DF.Link | None
-		tax_withholding_net_total: DF.Currency
 		taxes: DF.Table[PurchaseTaxesandCharges]
 		taxes_and_charges: DF.Link | None
 		taxes_and_charges_added: DF.Currency
@@ -191,8 +184,6 @@ class PurchaseOrder(BuyingController):
 		]
 
 	def onload(self):
-		supplier_tds = frappe.db.get_value("Supplier", self.supplier, "tax_withholding_category")
-		self.set_onload("supplier_tds", supplier_tds)
 		self.set_onload("can_update_items", self.can_update_items())
 
 	def before_validate(self):
@@ -204,9 +195,6 @@ class PurchaseOrder(BuyingController):
 
 		self.set_status()
 
-		# apply tax withholding only if checked and applicable
-		self.set_tax_withholding()
-
 		self.validate_supplier()
 		self.validate_schedule_date()
 		validate_for_items(self)
@@ -284,36 +272,6 @@ class PurchaseOrder(BuyingController):
 				[["Supplier Quotation", "supplier_quotation", "supplier_quotation_item"]]
 			)
 
-	def set_tax_withholding(self):
-		if not self.apply_tds:
-			return
-
-		tax_withholding_details = get_party_tax_withholding_details(self, self.tax_withholding_category)
-
-		if not tax_withholding_details:
-			return
-
-		accounts = []
-		for d in self.taxes:
-			if d.account_head == tax_withholding_details.get("account_head"):
-				d.update(tax_withholding_details)
-			accounts.append(d.account_head)
-
-		if not accounts or tax_withholding_details.get("account_head") not in accounts:
-			self.append("taxes", tax_withholding_details)
-
-		to_remove = [
-			d
-			for d in self.taxes
-			if not d.tax_amount and d.account_head == tax_withholding_details.get("account_head")
-		]
-
-		for d in to_remove:
-			self.remove(d)
-
-		# calculate totals again after applying TDS
-		self.calculate_taxes_and_totals()
-
 	def validate_supplier(self):
 		prevent_po = frappe.db.get_value("Supplier", self.supplier, "prevent_pos")
 		if prevent_po:
@@ -695,13 +653,6 @@ class PurchaseOrder(BuyingController):
 			if sco:
 				update_sco_status(sco, "Closed" if self.status == "Closed" else None)
 
-	def set_missing_values(self, for_validate=False):
-		tds_category = frappe.db.get_value("Supplier", self.supplier, "tax_withholding_category")
-		if tds_category and not for_validate:
-			self.set_onload("supplier_tds", tds_category)
-
-		super().set_missing_values(for_validate)
-
 
 @frappe.request_cache
 def item_last_purchase_rate(name, conversion_rate, item_code, conversion_factor=1.0):
@@ -839,10 +790,6 @@ def get_mapped_purchase_invoice(source_name, target_doc=None, ignore_permissions
 		target.flags.ignore_permissions = ignore_permissions
 		set_missing_values(source, target)
 
-		# set tax_withholding_category from Purchase Order
-		if source.apply_tds and source.tax_withholding_category and target.apply_tds:
-			target.tax_withholding_category = source.tax_withholding_category
-
 		# Get the advance paid Journal Entries in Purchase Invoice Advance
 		if target.get("allocate_advances_automatically"):
 			target.set_advances()

erpnext/buying/doctype/purchase_order_item/purchase_order_item.json

@@ -55,7 +55,6 @@
   "pricing_rules",
   "stock_uom_rate",
   "is_free_item",
-  "apply_tds",
   "section_break_29",
   "net_rate",
   "net_amount",
@@ -899,12 +898,6 @@
    "fieldname": "column_break_54",
    "fieldtype": "Column Break"
   },
-  {
-   "default": "1",
-   "fieldname": "apply_tds",
-   "fieldtype": "Check",
-   "label": "Apply TDS"
-  },
   {
    "fieldname": "wip_composite_asset",
    "fieldtype": "Link",

erpnext/buying/doctype/purchase_order_item/purchase_order_item.py

@@ -18,7 +18,6 @@ class PurchaseOrderItem(Document):
 		actual_qty: DF.Float
 		against_blanket_order: DF.Check
 		amount: DF.Currency
-		apply_tds: DF.Check
 		base_amount: DF.Currency
 		base_net_amount: DF.Currency
 		base_net_rate: DF.Currency

erpnext/buying/doctype/supplier/supplier.json

@@ -37,9 +37,10 @@
   "dashboard_tab",
   "tax_tab",
   "tax_id",
-  "column_break_27",
   "tax_category",
+  "column_break_27",
   "tax_withholding_category",
+  "tax_withholding_group",
   "contact_and_address_tab",
   "address_contacts",
   "address_html",
@@ -480,6 +481,12 @@
    "fieldtype": "Table",
    "label": "Customer Numbers",
    "options": "Customer Number At Supplier"
+  },
+  {
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group"
   }
  ],
  "grid_page_length": 50,
@@ -493,7 +500,7 @@
    "link_fieldname": "party"
   }
  ],
- "modified": "2025-04-27 12:07:10.859758",
+ "modified": "2025-06-29 05:30:50.398653",
  "modified_by": "Administrator",
  "module": "Buying",
  "name": "Supplier",

erpnext/buying/doctype/supplier/supplier.py

@@ -73,6 +73,7 @@ class Supplier(TransactionBase):
 		tax_category: DF.Link | None
 		tax_id: DF.Data | None
 		tax_withholding_category: DF.Link | None
+		tax_withholding_group: DF.Link | None
 		warn_pos: DF.Check
 		warn_rfqs: DF.Check
 		website: DF.Data | None

erpnext/controllers/accounts_controller.py

@@ -296,8 +296,6 @@ class AccountsController(TransactionBase):
 
 		if self.doctype == "Purchase Invoice":
 			self.calculate_paid_amount()
-			# apply tax withholding only if checked and applicable
-			self.set_tax_withholding()
 
 		with temporary_flag("company", self.company):
 			validate_regional(self)
@@ -1034,6 +1032,12 @@ class AccountsController(TransactionBase):
 					):
 						item.set("is_fixed_asset", ret.get("is_fixed_asset", 0))
 
+					if self.doctype in ["Purchase Invoice", "Sales Invoice"] and item.meta.get_field(
+						"tax_withholding_category",
+					):
+						if not item.get("tax_withholding_category") and ret.get("tax_withholding_category"):
+							item.set("tax_withholding_category", ret.get("tax_withholding_category"))
+
 					# Double check for cost center
 					# Items add via promotional scheme may not have cost center set
 					if hasattr(item, "cost_center") and not item.get("cost_center"):

erpnext/controllers/sales_and_purchase_return.py

@@ -186,7 +186,7 @@ def validate_quantity(doc, key, args, ref, valid_items, already_returned_items):
 		frappe.get_meta(doc.doctype + " Item").get_field(
 			"stock_qty" if doc.get("update_stock", "") else "qty"
 		),
-		company_currency,
+		currency=company_currency,
 	)
 
 	for column in fields:
@@ -393,12 +393,14 @@ def make_return_doc(doctype: str, source_name: str, target_doc=None, return_agai
 		elif doctype == "Purchase Invoice":
 			# look for Print Heading "Debit Note"
 			doc.select_print_heading = frappe.get_cached_value("Print Heading", _("Debit Note"))
-			if source.tax_withholding_category:
-				doc.set_onload("supplier_tds", source.tax_withholding_category)
 		elif doctype == "Delivery Note":
 			# manual additions to the return should hit the return warehous, too
 			doc.set_warehouse = default_warehouse_for_sales_return
 
+		if doc.doctype in ["Sales Invoice", "Purchase Invoice"]:
+			doc.tax_withholding_group = source.tax_withholding_group
+			doc.ignore_tax_withholding_threshold = source.ignore_tax_withholding_threshold
+
 		for tax in doc.get("taxes") or []:
 			if tax.charge_type == "Actual":
 				tax.tax_amount = -1 * tax.tax_amount
@@ -455,6 +457,7 @@ def make_return_doc(doctype: str, source_name: str, target_doc=None, return_agai
 	def update_item(source_doc, target_doc, source_parent):
 		target_doc.qty = -1 * source_doc.qty
 		target_doc.pricing_rules = None
+
 		if doctype in ["Purchase Receipt", "Subcontracting Receipt"]:
 			returned_qty_map = get_returned_qty_map_for_row(
 				source_parent.name, source_parent.supplier, source_doc.name, doctype
@@ -525,6 +528,8 @@ def make_return_doc(doctype: str, source_name: str, target_doc=None, return_agai
 			target_doc.po_detail = source_doc.po_detail
 			target_doc.pr_detail = source_doc.pr_detail
 			target_doc.purchase_invoice_item = source_doc.name
+			target_doc.tax_withholding_category = source_doc.tax_withholding_category
+			target_doc.apply_tds = source_doc.apply_tds
 
 		elif doctype == "Delivery Note":
 			returned_qty_map = get_returned_qty_map_for_row(
@@ -556,6 +561,8 @@ def make_return_doc(doctype: str, source_name: str, target_doc=None, return_agai
 
 			if doctype == "Sales Invoice":
 				target_doc.sales_invoice_item = source_doc.name
+				target_doc.tax_withholding_category = source_doc.tax_withholding_category
+				target_doc.apply_tds = source_doc.apply_tds
 			else:
 				target_doc.pos_invoice_item = source_doc.name
 

erpnext/controllers/taxes_and_totals.py

@@ -29,11 +29,6 @@ class calculate_taxes_and_totals:
 		frappe.flags.round_off_applicable_accounts = []
 		frappe.flags.round_row_wise_tax = frappe.get_single_value("Accounts Settings", "round_row_wise_tax")
 
-		if doc.get("round_off_applicable_accounts_for_tax_withholding"):
-			frappe.flags.round_off_applicable_accounts.append(
-				doc.round_off_applicable_accounts_for_tax_withholding
-			)
-
 		self._items = self.filter_rows() if self.doc.doctype == "Quotation" else self.doc.get("items")
 		get_round_off_applicable_accounts(self.doc.company, frappe.flags.round_off_applicable_accounts)
 		self.calculate()
@@ -77,24 +72,11 @@ class calculate_taxes_and_totals:
 		self.initialize_taxes()
 		self.determine_exclusive_rate()
 		self.calculate_net_total()
-		self.calculate_tax_withholding_net_total()
 		self.calculate_taxes()
 		self.adjust_grand_total_for_inclusive_tax()
 		self.calculate_totals()
 		self.calculate_total_net_weight()
 
-	def calculate_tax_withholding_net_total(self):
-		if hasattr(self.doc, "tax_withholding_net_total"):
-			sum_net_amount = 0
-			sum_base_net_amount = 0
-			for item in self._items:
-				if hasattr(item, "apply_tds") and item.apply_tds:
-					sum_net_amount += item.net_amount
-					sum_base_net_amount += item.base_net_amount
-
-			self.doc.tax_withholding_net_total = sum_net_amount
-			self.doc.base_tax_withholding_net_total = sum_base_net_amount
-
 	def validate_item_tax_template(self):
 		if self.doc.get("is_return") and self.doc.get("return_against"):
 			return
@@ -397,6 +379,9 @@ class calculate_taxes_and_totals:
 			self._calculate()
 
 	def calculate_taxes(self):
+		# reset value from earlier calculations
+		self.grand_total_diff = 0
+
 		doc = self.doc
 		if not doc.get("taxes"):
 			return
@@ -574,16 +559,7 @@ class calculate_taxes_and_totals:
 			current_net_amount = item.net_amount
 			# distribute the tax amount proportionally to each item row
 			actual = flt(tax.tax_amount, tax.precision("tax_amount"))
-
-			if tax.get("is_tax_withholding_account") and item.meta.get_field("apply_tds"):
-				if not item.get("apply_tds") or not self.doc.tax_withholding_net_total:
-					current_tax_amount = 0.0
-				else:
-					current_tax_amount = item.net_amount * actual / self.doc.tax_withholding_net_total
-			else:
-				current_tax_amount = (
-					item.net_amount * actual / self.doc.net_total if self.doc.net_total else 0.0
-				)
+			current_tax_amount = item.net_amount * actual / self.doc.net_total if self.doc.net_total else 0.0
 
 		elif tax.charge_type == "On Net Total":
 			if tax.account_head in item_tax_map:
@@ -683,7 +659,7 @@ class calculate_taxes_and_totals:
 				self.grand_total_diff = 0
 
 	def calculate_totals(self):
-		grand_total_diff = getattr(self, "grand_total_diff", 0)
+		grand_total_diff = self.grand_total_diff
 
 		if self.doc.get("taxes"):
 			self.doc.grand_total = flt(self.doc.get("taxes")[-1].total) + grand_total_diff
@@ -924,12 +900,11 @@ class calculate_taxes_and_totals:
 					)
 				)
 
-			if self.doc.docstatus.is_draft():
-				if self.doc.get("write_off_outstanding_amount_automatically"):
-					self.doc.write_off_amount = 0
+			if self.doc.get("write_off_outstanding_amount_automatically"):
+				self.doc.write_off_amount = 0
 
-				self.calculate_outstanding_amount()
-				self.calculate_write_off_amount()
+			self.calculate_outstanding_amount()
+			self.calculate_write_off_amount()
 
 	def is_internal_invoice(self):
 		"""

erpnext/hooks.py

@@ -647,6 +647,10 @@ global_search_doctypes = {
 	],
 }
 
+ignore_links_on_delete = [
+	"Tax Withholding Entry",
+]
+
 additional_timeline_content = {"*": ["erpnext.telephony.doctype.call_log.call_log.get_linked_call_logs"]}
 
 

erpnext/manufacturing/doctype/bom/bom.py

@@ -1478,6 +1478,10 @@ def add_non_stock_items_cost(stock_entry, work_order, expense_account, job_card=
 
 	items = {}
 	for d in bom.get(table):
+		# Phantom item is exploded, so its cost is considered via its components
+		if d.get("is_phantom_item"):
+			continue
+
 		items.setdefault(d.item_code, d.amount)
 
 	non_stock_items = frappe.get_all(

erpnext/manufacturing/doctype/bom_creator/bom_creator.py

@@ -7,6 +7,7 @@ import frappe
 from frappe import _
 from frappe.model.document import Document
 from frappe.utils import cint, flt, sbool
+from pypika.terms import ValueWrapper
 
 from erpnext.manufacturing.doctype.bom.bom import get_bom_item_rate
 
@@ -373,7 +374,7 @@ def get_children(doctype=None, parent=None, **kwargs):
 		"parent as parent_id",
 		"qty",
 		"idx",
-		"'BOM Creator Item' as doctype",
+		ValueWrapper("BOM Creator Item").as_("doctype"),
 		"name",
 		"uom",
 		"rate",

erpnext/manufacturing/doctype/work_order/test_work_order.py

@@ -3271,6 +3271,199 @@ class TestWorkOrder(IntegrationTestCase):
 		)
 		frappe.db.set_single_value("Stock Settings", "auto_reserve_serial_and_batch", original_auto_reserve)
 
+	def test_phantom_bom_item_not_in_additional_cost(self):
+		"""Test that phantom BOMs are not added to additional costs,
+		but regular non-stock items in the FG BOM are added."""
+
+		from erpnext.stock.doctype.item.test_item import make_item
+
+		# Create items:
+		# - FG Item (stock item)
+		# - Phantom sub-assembly (non-stock item to be phantom)
+		# - Phantom RM (stock item - component of phantom BOM)
+		# - Packing Material (non-stock item - directly in FG BOM)
+		# - Regular RM (stock item - directly in FG BOM)
+
+		fg_item = make_item(
+			"Test FG Item For Phantom Non Stock",
+			{"is_stock_item": 1, "valuation_rate": 100},
+		).name
+
+		phantom_item = make_item(
+			"Test Phantom Sub Assembly Non Stock",
+			{"is_stock_item": 0, "valuation_rate": 0},
+		).name
+
+		phantom_rm = make_item(
+			"Test Phantom RM Item",
+			{"is_stock_item": 1, "valuation_rate": 200},
+		).name
+
+		packing_material = make_item(
+			"Test Packing Material Non Stock",
+			{"is_stock_item": 0, "valuation_rate": 150},
+		).name
+
+		regular_rm = make_item(
+			"Test Regular RM Stock Item",
+			{"is_stock_item": 1, "valuation_rate": 100},
+		).name
+
+		# Create price list entries for non-stock items
+		price_list = "_Test Price List India"
+		for item_code, rate in [
+			(phantom_item, 500),
+			(phantom_rm, 200),
+			(packing_material, 150),
+		]:
+			if not frappe.db.get_value("Item Price", {"item_code": item_code, "price_list": price_list}):
+				frappe.get_doc(
+					{
+						"doctype": "Item Price",
+						"item_code": item_code,
+						"price_list_rate": rate,
+						"price_list": price_list,
+					}
+				).insert(ignore_permissions=True)
+
+		# Create Phantom BOM (for the phantom sub-assembly)
+		phantom_bom = frappe.get_doc(
+			{
+				"doctype": "BOM",
+				"item": phantom_item,
+				"is_default": 1,
+				"is_active": 1,
+				"is_phantom_bom": 1,  # Mark as phantom BOM
+				"currency": "INR",
+				"quantity": 1,
+				"company": "_Test Company",
+				"rm_cost_as_per": "Price List",
+				"buying_price_list": price_list,
+			}
+		)
+		phantom_bom.append(
+			"items",
+			{
+				"item_code": phantom_rm,
+				"qty": 1,
+				"rate": 200,
+			},
+		)
+		phantom_bom.insert()
+		phantom_bom.submit()
+
+		# Create FG BOM with phantom item, packing material, and regular RM
+		fg_bom = frappe.get_doc(
+			{
+				"doctype": "BOM",
+				"item": fg_item,
+				"is_default": 1,
+				"is_active": 1,
+				"currency": "INR",
+				"quantity": 1,
+				"company": "_Test Company",
+				"rm_cost_as_per": "Price List",
+				"buying_price_list": price_list,
+			}
+		)
+
+		# Add phantom item (will be marked as is_phantom_item based on is_phantom_bom)
+		fg_bom.append(
+			"items",
+			{
+				"item_code": phantom_item,
+				"qty": 1,
+				"rate": 200,
+				"bom_no": phantom_bom.name,
+			},
+		)
+
+		# Add packing material (non-stock, directly in FG BOM)
+		fg_bom.append(
+			"items",
+			{
+				"item_code": packing_material,
+				"qty": 1,
+				"rate": 150,
+			},
+		)
+
+		# Add regular RM (stock item)
+		fg_bom.append(
+			"items",
+			{
+				"item_code": regular_rm,
+				"qty": 1,
+				"rate": 100,
+			},
+		)
+
+		fg_bom.insert()
+		fg_bom.submit()
+
+		# Ensure stock
+		test_stock_entry.make_stock_entry(
+			item_code=regular_rm,
+			target="_Test Warehouse - _TC",
+			qty=10,
+			basic_rate=100,
+		)
+
+		test_stock_entry.make_stock_entry(
+			item_code=phantom_rm,
+			target="_Test Warehouse - _TC",
+			qty=10,
+			basic_rate=200,
+		)
+
+		# Create work order
+		wo = make_wo_order_test_record(
+			production_item=fg_item,
+			bom_no=fg_bom.name,
+			qty=1,
+			source_warehouse="_Test Warehouse - _TC",
+		)
+
+		# Transfer materials
+		se_transfer = frappe.get_doc(make_stock_entry(wo.name, "Material Transfer for Manufacture", 1))
+		se_transfer.insert()
+		se_transfer.submit()
+
+		# Manufacture
+		se_manufacture = frappe.get_doc(make_stock_entry(wo.name, "Manufacture", 1))
+		se_manufacture.insert()
+
+		# Verify additional costs
+		self.assertTrue(se_manufacture.additional_costs, "Additional costs should not be empty")
+		total_additional_cost = sum(row.amount for row in se_manufacture.additional_costs)
+
+		self.assertEqual(
+			total_additional_cost,
+			150,  # only packing material; phantom RM excluded
+			f"Additional cost should be 150 (packing material only), got {total_additional_cost}",
+		)
+
+		self.assertEqual(
+			se_manufacture.total_outgoing_value,
+			300,  # 100 (regular RM) + 200 (phantom RM)
+			f"Total outgoing value should be 300, got {se_manufacture.total_outgoing_value}",
+		)
+
+		self.assertEqual(
+			se_manufacture.total_incoming_value,
+			450,  # 300 (RM total) + 150 (packing material)
+			f"Total incoming value should be 450, got {se_manufacture.total_incoming_value}",
+		)
+
+		# Clean up
+		se_manufacture.submit()
+		se_manufacture.cancel()
+		se_transfer.cancel()
+		wo.reload()
+		wo.cancel()
+		fg_bom.cancel()
+		phantom_bom.cancel()
+
 	def test_phantom_bom_explosion(self):
 		from erpnext.manufacturing.doctype.bom.test_bom import create_tree_for_phantom_bom_tests
 

erpnext/patches.txt

@@ -306,7 +306,6 @@ erpnext.patches.v14_0.create_accounting_dimensions_in_subcontracting_doctypes
 erpnext.patches.v14_0.fix_subcontracting_receipt_gl_entries
 erpnext.patches.v13_0.drop_unused_sle_index_parts
 erpnext.patches.v14_0.create_accounting_dimensions_for_asset_capitalization
-erpnext.patches.v14_0.update_partial_tds_fields
 erpnext.patches.v14_0.create_incoterms_and_migrate_shipment
 erpnext.patches.v14_0.create_accounting_dimensions_for_payment_request
 erpnext.patches.v14_0.update_entry_type_for_journal_entry
@@ -449,3 +448,11 @@ erpnext.patches.v16_0.set_company_wise_warehouses
 erpnext.patches.v16_0.set_valuation_method_on_companies
 erpnext.patches.v15_0.migrate_old_item_wise_tax_detail_data_to_table
 erpnext.patches.v16_0.migrate_budget_records_to_new_structure
+erpnext.patches.v16_0.populate_budget_distribution_total
+<<<<<<< HEAD
+=======
+erpnext.patches.v16_0.set_mr_picked_qty
+erpnext.patches.v16_0.update_tax_withholding_field_in_payment_entry
+erpnext.patches.v16_0.migrate_tax_withholding_data
+
+>>>>>>> c66f78c784 (feat: Introduce tax withholding entry)

erpnext/patches/v14_0/single_to_multi_dunning.py

@@ -1,4 +1,5 @@
 import frappe
+from pypika.terms import ValueWrapper
 
 from erpnext.accounts.general_ledger import make_reverse_gl_entries
 
@@ -39,7 +40,7 @@ def execute():
 				"payment_amount",
 				# at the time of creating this dunning, the full amount was outstanding
 				"payment_amount as outstanding",
-				"'0' as paid_amount",
+				ValueWrapper(0).as_("paid_amount"),
 				"discounted_amount",
 			],
 		)

erpnext/patches/v14_0/update_partial_tds_fields.py

@@ -1,33 +0,0 @@
-import frappe
-from frappe.utils import nowdate
-
-from erpnext.accounts.utils import FiscalYearError, get_fiscal_year
-
-
-def execute():
-	# Only do for current fiscal year, no need to repost for all years
-	for company in frappe.get_all("Company"):
-		try:
-			fiscal_year_details = get_fiscal_year(date=nowdate(), company=company.name, as_dict=True)
-
-			purchase_invoice = frappe.qb.DocType("Purchase Invoice")
-
-			frappe.qb.update(purchase_invoice).set(
-				purchase_invoice.tax_withholding_net_total, purchase_invoice.net_total
-			).set(purchase_invoice.base_tax_withholding_net_total, purchase_invoice.base_net_total).where(
-				purchase_invoice.company == company.name
-			).where(purchase_invoice.apply_tds == 1).where(
-				purchase_invoice.posting_date >= fiscal_year_details.year_start_date
-			).where(purchase_invoice.docstatus == 1).run()
-
-			purchase_order = frappe.qb.DocType("Purchase Order")
-
-			frappe.qb.update(purchase_order).set(
-				purchase_order.tax_withholding_net_total, purchase_order.net_total
-			).set(purchase_order.base_tax_withholding_net_total, purchase_order.base_net_total).where(
-				purchase_order.company == company.name
-			).where(purchase_order.apply_tds == 1).where(
-				purchase_order.transaction_date >= fiscal_year_details.year_start_date
-			).where(purchase_order.docstatus == 1).run()
-		except FiscalYearError:
-			pass

erpnext/patches/v16_0/populate_budget_distribution_total.py

@@ -0,0 +1,11 @@
+import frappe
+from frappe.utils import flt
+
+
+def execute():
+	budgets = frappe.get_all("Budget", filters={"docstatus": ["in", [0, 1]]}, fields=["name"])
+
+	for b in budgets:
+		doc = frappe.get_doc("Budget", b.name)
+		total = sum(flt(row.amount) for row in doc.budget_distribution)
+		doc.db_set("budget_distribution_total", total, update_modified=False)

erpnext/patches/v16_0/update_tax_withholding_field_in_payment_entry.py

@@ -0,0 +1,10 @@
+import frappe
+from frappe.query_builder import DocType
+
+
+def execute():
+	if not frappe.db.has_column("Payment Entry", "apply_tax_withholding_amount"):
+		return
+
+	pe = DocType("Payment Entry")
+	(frappe.qb.update(pe).set(pe.apply_tds, pe.apply_tax_withholding_amount)).run()

erpnext/projects/doctype/timesheet/timesheet.py

@@ -383,7 +383,7 @@ def get_timesheet_data(name, project):
 		data = frappe.get_all(
 			"Timesheet",
 			fields=[
-				"(total_billable_amount - total_billed_amount) as billing_amt",
+				{"SUB": ["total_billable_amount", "total_billed_amount"], "as": "billing_amt"},
 				"total_billable_hours as billing_hours",
 			],
 			filters={"name": name},

erpnext/public/js/controllers/taxes_and_totals.js

@@ -380,6 +380,9 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 	}
 
 	calculate_taxes() {
+		// reset value from earlier calculations
+		this.grand_total_diff = 0;
+
 		const doc = this.frm.doc;
 		if (!doc.taxes?.length) return;
 
@@ -617,6 +620,8 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 
 				if (diff && Math.abs(diff) <= 5.0 / Math.pow(10, precision("tax_amount", last_tax))) {
 					me.grand_total_diff = diff;
+				} else {
+					me.grand_total_diff = 0;
 				}
 			}
 		}
@@ -626,7 +631,7 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 		// Changing sequence can cause rounding_adjustmentng issue and on-screen discrepency
 		const me = this;
 		const tax_count = this.frm.doc.taxes?.length;
-		const grand_total_diff = this.grand_total_diff || 0;
+		const grand_total_diff = this.grand_total_diff;
 
 		this.frm.doc.grand_total = flt(
 			tax_count ? this.frm.doc["taxes"][tax_count - 1].total + grand_total_diff : this.frm.doc.net_total

erpnext/public/js/controllers/transaction.js

@@ -131,6 +131,15 @@ erpnext.TransactionController = class TransactionController extends erpnext.taxe
 			frm.cscript.calculate_taxes_and_totals();
 		});
 
+		// Tax Withholding Entries - Auto calculate withholding amount when taxable amount or tax rate changes
+		frappe.ui.form.on("Tax Withholding Entry", "taxable_amount", function (frm, cdt, cdn) {
+			me.calculate_withholding_amount(frm, cdt, cdn);
+		});
+
+		frappe.ui.form.on("Tax Withholding Entry", "tax_rate", function (frm, cdt, cdn) {
+			me.calculate_withholding_amount(frm, cdt, cdn);
+		});
+
 		frappe.ui.form.on(this.frm.doctype + " Item", {
 			items_add: function (frm, cdt, cdn) {
 				var item = frappe.get_doc(cdt, cdn);
@@ -583,6 +592,18 @@ erpnext.TransactionController = class TransactionController extends erpnext.taxe
 		}
 	}
 
+	calculate_withholding_amount(frm, cdt, cdn) {
+		// Calculate withholding amount: taxable_amount * tax_rate / 100
+		let row = frappe.get_doc(cdt, cdn);
+		let withholding_amount = flt(
+			(row.taxable_amount * row.tax_rate) / 100,
+			precision("withholding_amount", row)
+		);
+
+		// Set the calculated withholding amount
+		frappe.model.set_value(cdt, cdn, "withholding_amount", withholding_amount);
+	}
+
 	send_sms() {
 		var sms_man = new erpnext.SMSManager(this.frm.doc);
 	}

erpnext/public/js/utils/party.js

@@ -108,7 +108,8 @@ erpnext.utils.get_party_details = function (frm, method, args, callback) {
 		args: args,
 		callback: function (r) {
 			if (r.message) {
-				frm.supplier_tds = r.message.supplier_tds;
+				frm.tax_withholding_category = r.message.tax_withholding_category;
+				frm.tax_withholding_group = r.message.tax_withholding_group;
 				frm.updating_party_details = true;
 				frappe.run_serially([
 					() => frm.set_value(r.message),

erpnext/selling/doctype/customer/customer.json

@@ -62,9 +62,10 @@
   "tax_tab",
   "taxation_section",
   "tax_id",
-  "column_break_21",
   "tax_category",
+  "column_break_21",
   "tax_withholding_category",
+  "tax_withholding_group",
   "accounting_tab",
   "credit_limit_section",
   "payment_terms",
@@ -605,6 +606,12 @@
    "fieldtype": "Table",
    "label": "Supplier Numbers",
    "options": "Supplier Number At Customer"
+  },
+  {
+   "fieldname": "tax_withholding_group",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Group",
+   "options": "Tax Withholding Group"
   }
  ],
  "icon": "fa fa-user",

erpnext/selling/doctype/customer/customer.py

@@ -89,6 +89,7 @@ class Customer(TransactionBase):
 		tax_category: DF.Link | None
 		tax_id: DF.Data | None
 		tax_withholding_category: DF.Link | None
+		tax_withholding_group: DF.Link | None
 		territory: DF.Link | None
 		website: DF.Data | None
 	# end: auto-generated types

erpnext/selling/page/point_of_sale/point_of_sale.py

@@ -5,6 +5,7 @@
 import json
 
 import frappe
+from frappe.query_builder import DocType, Order
 from frappe.utils import cint, get_datetime
 from frappe.utils.nestedset import get_root_of
 
@@ -200,18 +201,24 @@ def get_items(start, page_length, price_list, item_group, pos_profile, search_te
 	for item in items_data:
 		item.actual_qty, _, is_negative_stock_allowed = get_stock_availability(item.item_code, warehouse)
 
-		item_prices = frappe.get_all(
-			"Item Price",
-			fields=["price_list_rate", "currency", "uom", "batch_no", "valid_from", "valid_upto"],
-			filters={
-				"price_list": price_list,
-				"item_code": item.item_code,
-				"selling": True,
-				"valid_from": ["<=", current_date],
-				"valid_upto": ["in", [None, "", current_date]],
-			},
-			order_by="valid_from desc",
-		)
+		ItemPrice = DocType("Item Price")
+		item_prices = (
+			frappe.qb.from_(ItemPrice)
+			.select(
+				ItemPrice.price_list_rate,
+				ItemPrice.currency,
+				ItemPrice.uom,
+				ItemPrice.batch_no,
+				ItemPrice.valid_from,
+				ItemPrice.valid_upto,
+			)
+			.where(ItemPrice.price_list == price_list)
+			.where(ItemPrice.item_code == item.item_code)
+			.where(ItemPrice.selling == 1)
+			.where((ItemPrice.valid_from <= current_date) | (ItemPrice.valid_from.isnull()))
+			.where((ItemPrice.valid_upto >= current_date) | (ItemPrice.valid_upto.isnull()))
+			.orderby(ItemPrice.valid_from, order=Order.desc)
+		).run(as_dict=True)
 
 		stock_uom_price = next((d for d in item_prices if d.get("uom") == item.stock_uom), {})
 		item_uom = item.stock_uom

erpnext/stock/doctype/item/item.json

@@ -105,7 +105,13 @@
   "customer_details",
   "customer_items",
   "item_tax_section_break",
+  "section_break_oilf",
+  "column_break_aytr",
   "taxes",
+  "section_break_fxqz",
+  "purchase_tax_withholding_category",
+  "column_break_ltlb",
+  "sales_tax_withholding_category",
   "quality_tab",
   "inspection_required_before_purchase",
   "quality_inspection_template",
@@ -910,6 +916,37 @@
   {
    "fieldname": "column_break_wugd",
    "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "section_break_oilf",
+   "fieldtype": "Section Break",
+   "hide_border": 1
+  },
+  {
+   "fieldname": "column_break_aytr",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "section_break_fxqz",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "purchase_tax_withholding_category",
+   "fieldtype": "Link",
+   "label": "Purchase Tax Withholding Category",
+   "depends_on": "is_purchase_item",
+   "options": "Tax Withholding Category"
+  },
+  {
+   "fieldname": "column_break_ltlb",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "sales_tax_withholding_category",
+   "fieldtype": "Link",
+   "label": "Sales Tax Withholding Category",
+   "depends_on": "is_sales_item",
+   "options": "Tax Withholding Category"
   }
  ],
  "icon": "fa fa-tag",

erpnext/stock/doctype/item/item.py

@@ -128,11 +128,13 @@ class Item(Document):
 		over_billing_allowance: DF.Float
 		over_delivery_receipt_allowance: DF.Float
 		production_capacity: DF.Int
+		purchase_tax_withholding_category: DF.Link | None
 		purchase_uom: DF.Link | None
 		quality_inspection_template: DF.Link | None
 		reorder_levels: DF.Table[ItemReorder]
 		retain_sample: DF.Check
 		safety_stock: DF.Float
+		sales_tax_withholding_category: DF.Link | None
 		sales_uom: DF.Link | None
 		sample_quantity: DF.Int
 		serial_no_series: DF.Data | None

erpnext/stock/doctype/purchase_receipt/purchase_receipt.json

@@ -59,8 +59,6 @@
   "column_break_27",
   "total",
   "net_total",
-  "tax_withholding_net_total",
-  "base_tax_withholding_net_total",
   "taxes_charges_section",
   "tax_category",
   "taxes_and_charges",
@@ -1256,24 +1254,6 @@
    "options": "Subcontracting Receipt",
    "search_index": 1
   },
-  {
-   "fieldname": "tax_withholding_net_total",
-   "fieldtype": "Currency",
-   "hidden": 1,
-   "label": "Tax Withholding Net Total",
-   "no_copy": 1,
-   "options": "currency",
-   "read_only": 1
-  },
-  {
-   "fieldname": "base_tax_withholding_net_total",
-   "fieldtype": "Currency",
-   "hidden": 1,
-   "label": "Base Tax Withholding Net Total",
-   "no_copy": 1,
-   "print_hide": 1,
-   "read_only": 1
-  },
   {
    "fieldname": "dispatch_address",
    "fieldtype": "Link",

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -55,7 +55,6 @@ class PurchaseReceipt(BuyingController):
 		base_net_total: DF.Currency
 		base_rounded_total: DF.Currency
 		base_rounding_adjustment: DF.Currency
-		base_tax_withholding_net_total: DF.Currency
 		base_taxes_and_charges_added: DF.Currency
 		base_taxes_and_charges_deducted: DF.Currency
 		base_total: DF.Currency
@@ -138,7 +137,6 @@ class PurchaseReceipt(BuyingController):
 		supplier_name: DF.Data | None
 		supplier_warehouse: DF.Link | None
 		tax_category: DF.Link | None
-		tax_withholding_net_total: DF.Currency
 		taxes: DF.Table[PurchaseTaxesandCharges]
 		taxes_and_charges: DF.Link | None
 		taxes_and_charges_added: DF.Currency

erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json

@@ -59,7 +59,6 @@
   "pricing_rules",
   "stock_uom_rate",
   "is_free_item",
-  "apply_tds",
   "section_break_29",
   "net_rate",
   "net_amount",
@@ -1107,14 +1106,6 @@
    "fieldtype": "Check",
    "label": "Use Serial No / Batch Fields"
   },
-  {
-   "default": "1",
-   "fieldname": "apply_tds",
-   "fieldtype": "Check",
-   "hidden": 1,
-   "label": "Apply TDS",
-   "read_only": 1
-  },
   {
    "default": "0",
    "fieldname": "return_qty_from_rejected_warehouse",

erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.py

@@ -17,7 +17,6 @@ class PurchaseReceiptItem(Document):
 		allow_zero_valuation_rate: DF.Check
 		amount: DF.Currency
 		amount_difference_with_purchase_invoice: DF.Currency
-		apply_tds: DF.Check
 		asset_category: DF.Link | None
 		asset_location: DF.Link | None
 		barcode: DF.Data | None

erpnext/stock/get_item_details.py

@@ -106,6 +106,9 @@ def get_item_details(
 
 	get_party_item_code(ctx, item, out)
 
+	if ctx.doctype in ["Sales Invoice", "Purchase Invoice"]:
+		get_tax_withholding_category(ctx, item, out)
+
 	if ctx.doctype in ["Sales Order", "Quotation"]:
 		set_valuation_rate(out, ctx)
 
@@ -1309,6 +1312,32 @@ def get_party_item_code(ctx: ItemDetailsCtx, item_doc, out: ItemDetails):
 		out.supplier_part_no = item_supplier[0].supplier_part_no if item_supplier else None
 
 
+def get_tax_withholding_category(ctx: ItemDetailsCtx, item_doc, out: ItemDetails):
+	"""
+	Get tax withholding category for the item based on the transaction type and party.
+	"""
+
+	tax_withholding_category = None
+	field = (
+		"sales_tax_withholding_category"
+		if ctx.transaction_type == "selling"
+		else "purchase_tax_withholding_category"
+	)
+
+	if item_doc.get(field):
+		tax_withholding_category = item_doc.get(field)
+	elif ctx.transaction_type == "buying" and ctx.supplier:
+		tax_withholding_category = frappe.get_cached_value(
+			"Supplier", ctx.supplier, "tax_withholding_category"
+		)
+	elif ctx.transaction_type == "selling" and ctx.customer:
+		tax_withholding_category = frappe.get_cached_value(
+			"Customer", ctx.customer, "tax_withholding_category"
+		)
+
+	out.tax_withholding_category = tax_withholding_category
+
+
 from erpnext.deprecation_dumpster import get_pos_profile_item_details
 
 

erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

@@ -968,7 +968,6 @@ def make_purchase_receipt(source_name, target_doc=None, save=False, submit=False
 			"Purchase Taxes and Charges": {
 				"doctype": "Purchase Taxes and Charges",
 				"reset_value": True,
-				"condition": lambda doc: not doc.is_tax_withholding_account,
 			},
 		},
 		postprocess=post_process,