Add TDS compliance liability reconciliation and rule master tools

2026-09-03 22:43:44 +05:30
parent e341de5ecb
commit c03703efa4
13 changed files with 445 additions and 2 deletions
@@ -0,0 +1,69 @@
+from __future__ import annotations
+
+from datetime import date, datetime
+
+from sqlalchemy import Boolean, Date, DateTime, Float, ForeignKey, Integer, String, Text, UniqueConstraint
+from sqlalchemy.orm import Mapped, mapped_column
+
+from app.core.db.common import CommonBase
+
+
+class AccountingTDSRule(CommonBase):
+    __tablename__ = "accounting_tds_rules"
+    __table_args__ = (
+        UniqueConstraint("tenant_id", "rule_code", "effective_from", name="uq_accounting_tds_rule_version"),
+    )
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, autoincrement=True)
+    tenant_id: Mapped[int] = mapped_column(ForeignKey("tenants.id", ondelete="CASCADE"), index=True)
+    rule_code: Mapped[str] = mapped_column(String(80), nullable=False)
+    name: Mapped[str] = mapped_column(String(200), nullable=False)
+    statutory_reference: Mapped[str] = mapped_column(String(160), default="Income-tax Act, 2025 - section 393(1)")
+    legacy_section: Mapped[str | None] = mapped_column(String(40), nullable=True)
+    nature_keywords: Mapped[str] = mapped_column(Text, default="")
+    effective_from: Mapped[date] = mapped_column(Date, nullable=False)
+    effective_to: Mapped[date | None] = mapped_column(Date, nullable=True)
+    threshold_mode: Mapped[str] = mapped_column(String(30), default="ANNUAL")
+    single_threshold: Mapped[float] = mapped_column(Float, default=0.0)
+    aggregate_threshold: Mapped[float] = mapped_column(Float, default=0.0)
+    rate_individual_huf: Mapped[float] = mapped_column(Float, default=0.0)
+    rate_other: Mapped[float] = mapped_column(Float, default=0.0)
+    no_pan_rate: Mapped[float] = mapped_column(Float, default=20.0)
+    deduct_on_excess_only: Mapped[bool] = mapped_column(Boolean, default=False)
+    applies_to_purchases: Mapped[bool] = mapped_column(Boolean, default=False)
+    applies_to_expenses: Mapped[bool] = mapped_column(Boolean, default=True)
+    is_active: Mapped[bool] = mapped_column(Boolean, default=True)
+    is_system_default: Mapped[bool] = mapped_column(Boolean, default=True)
+    updated_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    created_at_utc: Mapped[datetime] = mapped_column(DateTime, default=datetime.utcnow)
+    updated_at_utc: Mapped[datetime] = mapped_column(DateTime, default=datetime.utcnow, onupdate=datetime.utcnow)
+
+
+class AccountingTDSPostingInstruction(CommonBase):
+    __tablename__ = "accounting_tds_posting_instructions"
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, autoincrement=True)
+    tenant_id: Mapped[int] = mapped_column(ForeignKey("tenants.id", ondelete="CASCADE"), index=True)
+    client_id: Mapped[int] = mapped_column(ForeignKey("clients.id", ondelete="CASCADE"), index=True)
+    rule_id: Mapped[int | None] = mapped_column(ForeignKey("accounting_tds_rules.id", ondelete="SET NULL"), nullable=True)
+    company_guid: Mapped[str | None] = mapped_column(String(255), nullable=True)
+    company_name: Mapped[str | None] = mapped_column(String(255), nullable=True)
+    source_voucher_number: Mapped[str | None] = mapped_column(String(120), nullable=True)
+    source_voucher_date: Mapped[date | None] = mapped_column(Date, nullable=True)
+    party_ledger: Mapped[str] = mapped_column(String(255), nullable=False)
+    tds_ledger: Mapped[str] = mapped_column(String(255), nullable=False, default="TDS Payable")
+    taxable_base: Mapped[float] = mapped_column(Float, default=0.0)
+    expected_tds: Mapped[float] = mapped_column(Float, default=0.0)
+    actual_tds: Mapped[float] = mapped_column(Float, default=0.0)
+    liability_amount: Mapped[float] = mapped_column(Float, default=0.0)
+    statutory_reference: Mapped[str | None] = mapped_column(String(160), nullable=True)
+    narration: Mapped[str | None] = mapped_column(Text, nullable=True)
+    erp_reference: Mapped[str | None] = mapped_column(String(80), nullable=True, unique=True)
+    status: Mapped[str] = mapped_column(String(30), default="prepared", index=True)
+    tally_voucher_id: Mapped[str | None] = mapped_column(String(120), nullable=True)
+    prepared_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    approved_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    posted_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    prepared_at_utc: Mapped[datetime] = mapped_column(DateTime, default=datetime.utcnow)
+    approved_at_utc: Mapped[datetime | None] = mapped_column(DateTime, nullable=True)
+    posted_at_utc: Mapped[datetime | None] = mapped_column(DateTime, nullable=True)