From eb83e5418d3cd95c90ee54b2f27f6f1fa2c8ab2e Mon Sep 17 00:00:00 2001
From: A R R R Associates <admin@arrrassociates.com>
Date: Sun, 6 Sep 2026 20:49:42 +0530
Subject: [PATCH] Validate FY mirrors and repair depreciation and TDS review

---
 app/modules/accounting/opening_balance_ui.py  |   4 +-
 .../templates/accounting/depreciation_it.html |   4 +-
 .../accounting/opening_balances.html          |  20 ++--
 .../templates/accounting/tds_compliance.html  |  32 ++++-
 .../templates/accounting/tds_liability.html   |   2 +-
 .../accounting/tds_reconciliation.html        |   2 +-
 .../templates/accounting/tds_rules.html       |   4 +-
 app/modules/accounting/ui.py                  |   2 +-
 app/modules/documents/agent_package.py        |   2 +-
 .../erp_local_agent/__init__.py               |   2 +-
 .../erp_local_agent/accounting_store.py       |   1 +
 .../erp_local_agent/commands.py               | 113 +++++++++++++++++-
 12 files changed, 166 insertions(+), 22 deletions(-)

diff --git a/app/modules/accounting/opening_balance_ui.py b/app/modules/accounting/opening_balance_ui.py
index fd4ffcc..4e3d548 100644
--- a/app/modules/accounting/opening_balance_ui.py
+++ b/app/modules/accounting/opening_balance_ui.py
@@ -203,13 +203,13 @@ def page(
                 # the ERP header is now FY2026-27.
                 if not requested_fy:
                     active_status, active_response = mirror_status_for(active_fy)
-                    active_ready = bool((active_status.get("mirror") or {}).get("ready"))
+                    active_ready = bool((active_status.get("mirror") or {}).get("ready_for_financial_year"))
                     if active_ready:
                         current_fy = active_fy
                     else:
                         prior_active_fy = _previous_financial_year(active_fy)
                         prior_status, prior_response = mirror_status_for(prior_active_fy)
-                        prior_ready = bool((prior_status.get("mirror") or {}).get("ready"))
+                        prior_ready = bool((prior_status.get("mirror") or {}).get("ready_for_financial_year"))
                         if prior_ready:
                             current_fy = prior_active_fy
                         else:
diff --git a/app/modules/accounting/templates/accounting/depreciation_it.html b/app/modules/accounting/templates/accounting/depreciation_it.html
index e83064c..351cfaf 100644
--- a/app/modules/accounting/templates/accounting/depreciation_it.html
+++ b/app/modules/accounting/templates/accounting/depreciation_it.html
@@ -18,7 +18,7 @@
 
   <section class="grid gap-4 md:grid-cols-3">
     <div class="rounded-2xl bg-white p-5 shadow-soft"><div class="text-xs font-semibold uppercase tracking-wide text-slate-500">ERP Local Agent</div><div class="mt-2 text-lg font-semibold {{ 'text-emerald-700' if agent_online else 'text-red-700' }}">{{ 'Connected' if agent_online else 'Offline' }}</div></div>
-    <div class="rounded-2xl bg-white p-5 shadow-soft"><div class="text-xs font-semibold uppercase tracking-wide text-slate-500">SQLite Mirror</div><div class="mt-2 text-lg font-semibold {{ 'text-emerald-700' if mirror.ready else 'text-amber-700' }}">{{ 'Ready' if mirror.ready else 'Mirror required' }}</div><div class="mt-1 text-xs text-slate-500">{{ mirror.company.company_name if mirror.ready and mirror.company else '' }}</div></div>
+    <div class="rounded-2xl bg-white p-5 shadow-soft"><div class="text-xs font-semibold uppercase tracking-wide text-slate-500">SQLite Mirror</div><div class="mt-2 text-lg font-semibold {{ 'text-emerald-700' if mirror.ready_for_financial_year else 'text-amber-700' }}">{{ 'Ready' if mirror.ready_for_financial_year else 'Mirror required' }}</div><div class="mt-1 text-xs text-slate-500">{{ mirror.company.company_name if mirror.ready_for_financial_year and mirror.company else '' }}</div></div>
     <div class="rounded-2xl bg-white p-5 shadow-soft"><div class="text-xs font-semibold uppercase tracking-wide text-slate-500">Write-back</div><div class="mt-2 text-lg font-semibold text-slate-700">Controlled</div><div class="mt-1 text-xs text-slate-500">Tally is contacted only after approval/posting.</div></div>
   </section>
 
@@ -122,8 +122,6 @@
     {% endif %}
   </section>
   {% endif %}
-
-  <div class="rounded-xl border border-blue-200 bg-blue-50 px-4 py-3 text-sm text-blue-800">Phase 6 enables only controlled depreciation Journal write-back. All master and transaction synchronization remain read-only; no other Tally create/alter/delete operation is enabled.</div>
 </div>
 
 <script>
diff --git a/app/modules/accounting/templates/accounting/opening_balances.html b/app/modules/accounting/templates/accounting/opening_balances.html
index d40984f..894775c 100644
--- a/app/modules/accounting/templates/accounting/opening_balances.html
+++ b/app/modules/accounting/templates/accounting/opening_balances.html
@@ -46,22 +46,28 @@
     {% if selected_client %}
     {% set prev = previous_mirror_status.mirror if previous_mirror_status and previous_mirror_status.mirror else {} %}
     {% set curr = current_mirror_status.mirror if current_mirror_status and current_mirror_status.mirror else {} %}
+    {% set prev_ready = prev.ready_for_financial_year %}
+    {% set curr_ready = curr.ready_for_financial_year %}
     <div class="mt-5 grid gap-3 md:grid-cols-2">
-      <div class="rounded-xl border p-4 {{ 'border-emerald-200 bg-emerald-50' if prev.ready else 'border-amber-200 bg-amber-50' }}">
+      <div class="rounded-xl border p-4 {{ 'border-emerald-200 bg-emerald-50' if prev_ready else 'border-amber-200 bg-amber-50' }}">
         <div class="text-xs font-semibold uppercase text-slate-500">Previous FY Mirror · FY {{ previous_fy }}</div>
-        <div class="mt-1 font-semibold">{{ 'Ready' if prev.ready else 'Mirror required' }}</div>
-        {% if prev.ready %}
+        <div class="mt-1 font-semibold">{{ 'Ready' if prev_ready else 'Mirror required' }}</div>
+        {% if prev_ready %}
         <div class="mt-1 text-xs text-slate-600">{{ prev.company.company_name }} · {{ prev.counts.voucher }} vouchers</div>
         <div class="mt-1 break-all text-[11px] text-slate-500">{{ previous_mirror_status.mirror_db_path or prev.path or '' }}</div>
+        {% elif prev.ready and prev.financial_year_reason %}
+        <div class="mt-1 text-xs text-amber-800">{{ prev.financial_year_reason }}</div>
         {% endif %}
       </div>
 
-      <div class="rounded-xl border p-4 {{ 'border-emerald-200 bg-emerald-50' if curr.ready else 'border-amber-200 bg-amber-50' }}">
+      <div class="rounded-xl border p-4 {{ 'border-emerald-200 bg-emerald-50' if curr_ready else 'border-amber-200 bg-amber-50' }}">
         <div class="text-xs font-semibold uppercase text-slate-500">Current FY Mirror · FY {{ current_fy }}</div>
-        <div class="mt-1 font-semibold">{{ 'Ready' if curr.ready else 'Mirror required' }}</div>
-        {% if curr.ready %}
+        <div class="mt-1 font-semibold">{{ 'Ready' if curr_ready else 'Mirror required' }}</div>
+        {% if curr_ready %}
         <div class="mt-1 text-xs text-slate-600">{{ curr.company.company_name }} · {{ curr.counts.voucher }} vouchers</div>
         <div class="mt-1 break-all text-[11px] text-slate-500">{{ current_mirror_status.mirror_db_path or curr.path or '' }}</div>
+        {% elif curr.ready and curr.financial_year_reason %}
+        <div class="mt-1 text-xs text-amber-800">{{ curr.financial_year_reason }}</div>
         {% endif %}
       </div>
     </div>
@@ -70,7 +76,7 @@
       <input type="hidden" name="client_id" value="{{ selected_client.id }}">
       <input type="hidden" name="previous_fy" value="{{ previous_fy }}">
       <input type="hidden" name="current_fy" value="{{ current_fy }}">
-      <button class="rounded-xl bg-slate-900 px-5 py-2 text-sm font-semibold text-white" {% if not node_online or not prev.ready or not curr.ready %}disabled{% endif %}>Compare Opening Balances</button>
+      <button class="rounded-xl bg-slate-900 px-5 py-2 text-sm font-semibold text-white" {% if not node_online or not prev_ready or not curr_ready %}disabled{% endif %}>Compare Opening Balances</button>
     </form>
     {% endif %}
   </section>
diff --git a/app/modules/accounting/templates/accounting/tds_compliance.html b/app/modules/accounting/templates/accounting/tds_compliance.html
index ae00337..f3a0acd 100644
--- a/app/modules/accounting/templates/accounting/tds_compliance.html
+++ b/app/modules/accounting/templates/accounting/tds_compliance.html
@@ -1,5 +1,35 @@
 {% extends "ui/templates/base/layout.html" %}
 {% block content %}
 <div class="space-y-6">
-  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-violet-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Compliance Review</h1><p class="mt-1 text-sm text-slate-500">Review expenses, purchases, journals and creditor postings from the client SQLite Accounting Mirror. Rules and thresholds come from the editable TDS Rule Master.</p></div><div class="flex gap-2"><a href="/tools/accounting/tds/rules" class="rounded-xl border px-3 py-2 text-sm font-semibold">Rule Master</a><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Tally</a></div></div>{% if error %}<div class="rounded-xl bg-red-50 p-3 text-sm text-red-800">{{ error }}</div>{% endif %}<form method="get" class="rounded-2xl bg-white p-5 shadow-soft"><div class="grid gap-3 lg:grid-cols-3"><label class="text-sm">Client<select name="client_id" required class="mt-1 w-full rounded-xl border px-3 py-2"><option value="">Select client</option>{% for c in clients %}<option value="{{ c.id }}" {% if selected_client and c.id==selected_client.id %}selected{% endif %}>{{ c.client_name }}</option>{% endfor %}</select></label><label class="text-sm">From<input type="date" name="date_from" value="{{ date_from }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">To<input type="date" name="date_to" value="{{ date_to }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><input type="hidden" name="run" value="1"><button class="mt-4 rounded-xl bg-violet-700 px-4 py-2 text-sm font-semibold text-white">Run TDS Review</button></form>{% if review %}<div class="flex justify-end gap-2"><a href="/tools/tally/analysis/{{ review.analysis_run_id }}/download?client_id={{ selected_client.id }}&financial_year={{ date_from[:4] }}-{{ date_to[2:4] }}&format=xlsx" class="rounded-xl border border-emerald-300 bg-emerald-50 px-3 py-2 text-sm font-semibold text-emerald-800">Download Excel</a><a href="/tools/tally/analysis/{{ review.analysis_run_id }}/download?client_id={{ selected_client.id }}&financial_year={{ date_from[:4] }}-{{ date_to[2:4] }}&format=pdf" class="rounded-xl border px-3 py-2 text-sm font-semibold">Download PDF</a></div><div class="grid gap-3 sm:grid-cols-2 lg:grid-cols-5">{% for k,v in review.summary.items() %}<div class="rounded-xl bg-white p-4 shadow-soft"><div class="text-xs uppercase text-slate-500">{{ k|replace('_',' ') }}</div><div class="mt-1 text-xl font-semibold">{{ v }}</div></div>{% endfor %}</div><div class="overflow-x-auto rounded-2xl bg-white shadow-soft"><table class="min-w-full text-sm"><thead class="bg-slate-50"><tr><th class="p-3 text-left">Date</th><th class="p-3 text-left">Party</th><th class="p-3 text-left">Ledger / Rule</th><th class="p-3 text-right">Base</th><th class="p-3 text-right">Expected</th><th class="p-3 text-right">Actual</th><th class="p-3 text-right">Liability</th><th class="p-3 text-left">Status</th></tr></thead><tbody>{% for x in review.transactions %}<tr class="border-t"><td class="p-3">{{ x.date }}</td><td class="p-3">{{ x.party }}</td><td class="p-3">{{ x.nature_ledger }}<div class="text-xs text-slate-500">{{ x.rule_name }} · {{ x.legacy_section }}</div></td><td class="p-3 text-right">{{ '%.2f'|format(x.taxable_base) }}</td><td class="p-3 text-right">{{ '%.2f'|format(x.expected_tds) }}</td><td class="p-3 text-right">{{ '%.2f'|format(x.actual_tds) }}</td><td class="p-3 text-right font-semibold">{{ '%.2f'|format(x.liability) }}</td><td class="p-3">{{ x.status }}</td></tr>{% endfor %}</tbody></table></div>{% endif %}{% if history %}<div class="rounded-2xl bg-white p-5 shadow-soft"><h2 class="font-semibold">TDS Analysis History</h2><div class="mt-3 overflow-x-auto"><table class="min-w-full text-sm"><tbody>{% for row in history %}<tr class="border-t"><td class="p-2">#{{ row.id }}</td><td class="p-2">{{ row.financial_year }}</td><td class="p-2">{{ row.period_from }} → {{ row.period_to }}</td><td class="p-2 text-right"><a class="font-semibold text-violet-700" href="/tools/tally/analysis/{{ row.id }}/download?client_id={{ selected_client.id }}&financial_year={{ row.financial_year }}&format=xlsx">Excel</a> · <a class="font-semibold text-violet-700" href="/tools/tally/analysis/{{ row.id }}/download?client_id={{ selected_client.id }}&financial_year={{ row.financial_year }}&format=pdf">PDF</a></td></tr>{% endfor %}</tbody></table></div></div>{% endif %}</div>
+  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-brand-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Compliance Review</h1><p class="mt-1 text-sm text-slate-500">Review expenses, purchases, journals and creditor postings from the client SQLite Accounting Mirror. Rules and thresholds come from the editable TDS Rule Master.</p></div><div class="flex gap-2"><a href="/tools/accounting/tds/rules" class="rounded-xl border px-3 py-2 text-sm font-semibold">Rule Master</a><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Tally</a></div></div>{% if error %}<div class="rounded-xl bg-red-50 p-3 text-sm text-red-800">{{ error }}</div>{% endif %}<form method="get" class="rounded-2xl bg-white p-5 shadow-soft"><div class="grid gap-3 lg:grid-cols-3"><label class="text-sm">Client<select name="client_id" required class="mt-1 w-full rounded-xl border px-3 py-2"><option value="">Select client</option>{% for c in clients %}<option value="{{ c.id }}" {% if selected_client and c.id==selected_client.id %}selected{% endif %}>{{ c.client_name }}</option>{% endfor %}</select></label><label class="text-sm">From<input type="date" name="date_from" value="{{ date_from }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">To<input type="date" name="date_to" value="{{ date_to }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><input type="hidden" name="run" value="1"><button class="mt-4 rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white">Run TDS Review</button></form>{% if review %}<div class="flex justify-end gap-2"><a href="/tools/tally/analysis/{{ review.analysis_run_id }}/download?client_id={{ selected_client.id }}&financial_year={{ date_from[:4] }}-{{ date_to[2:4] }}&format=xlsx" class="rounded-xl border border-emerald-300 bg-emerald-50 px-3 py-2 text-sm font-semibold text-emerald-800">Download Excel</a><a href="/tools/tally/analysis/{{ review.analysis_run_id }}/download?client_id={{ selected_client.id }}&financial_year={{ date_from[:4] }}-{{ date_to[2:4] }}&format=pdf" class="rounded-xl border px-3 py-2 text-sm font-semibold">Download PDF</a></div><div class="grid gap-3 sm:grid-cols-2 lg:grid-cols-5">{% for k,v in review.summary.items() %}<div class="rounded-xl bg-white p-4 shadow-soft"><div class="text-xs uppercase text-slate-500">{{ k|replace('_',' ') }}</div><div class="mt-1 text-xl font-semibold">{{ v }}</div></div>{% endfor %}</div><div class="overflow-x-auto rounded-2xl bg-white shadow-soft">
+  <div class="border-b border-slate-100 px-4 py-3"><h2 class="font-semibold text-slate-900">TDS Category Summary</h2><p class="mt-1 text-xs text-slate-500">Rule/category-wise totals for quick review before transaction-level exceptions.</p></div>
+  <table class="min-w-full text-sm">
+    <thead class="bg-slate-50">
+      <tr>
+        <th class="p-3 text-left">Category / Section</th>
+        <th class="p-3 text-right">Transactions</th>
+        <th class="p-3 text-right">Taxable Base</th>
+        <th class="p-3 text-right">Expected TDS</th>
+        <th class="p-3 text-right">Actual TDS</th>
+        <th class="p-3 text-right">Liability</th>
+        <th class="p-3 text-right">Not Deducted</th>
+        <th class="p-3 text-right">Short</th>
+      </tr>
+    </thead>
+    <tbody>
+      {% for row in review.category_summary %}
+      <tr class="border-t">
+        <td class="p-3"><div class="font-medium">{{ row.category }}</div><div class="text-xs text-slate-500">{{ row.legacy_section }}{% if row.statutory_reference %} · {{ row.statutory_reference }}{% endif %}</div></td>
+        <td class="p-3 text-right">{{ row.transactions }}</td>
+        <td class="p-3 text-right">{{ '%.2f'|format(row.taxable_base) }}</td>
+        <td class="p-3 text-right">{{ '%.2f'|format(row.expected_tds) }}</td>
+        <td class="p-3 text-right">{{ '%.2f'|format(row.actual_tds) }}</td>
+        <td class="p-3 text-right font-semibold">{{ '%.2f'|format(row.liability) }}</td>
+        <td class="p-3 text-right">{{ row.tds_not_deducted }}</td>
+        <td class="p-3 text-right">{{ row.short_deduction }}</td>
+      </tr>
+      {% endfor %}
+    </tbody>
+  </table>
+</div><div class="overflow-x-auto rounded-2xl bg-white shadow-soft"><table class="min-w-full text-sm"><thead class="bg-slate-50"><tr><th class="p-3 text-left">Date</th><th class="p-3 text-left">Party</th><th class="p-3 text-left">Ledger / Rule</th><th class="p-3 text-right">Base</th><th class="p-3 text-right">Expected</th><th class="p-3 text-right">Actual</th><th class="p-3 text-right">Liability</th><th class="p-3 text-left">Status</th></tr></thead><tbody>{% for x in review.transactions %}<tr class="border-t"><td class="p-3">{{ x.date }}</td><td class="p-3">{{ x.party }}</td><td class="p-3">{{ x.nature_ledger }}<div class="text-xs text-slate-500">{{ x.rule_name }} · {{ x.legacy_section }}</div></td><td class="p-3 text-right">{{ '%.2f'|format(x.taxable_base) }}</td><td class="p-3 text-right">{{ '%.2f'|format(x.expected_tds) }}</td><td class="p-3 text-right">{{ '%.2f'|format(x.actual_tds) }}</td><td class="p-3 text-right font-semibold">{{ '%.2f'|format(x.liability) }}</td><td class="p-3">{{ x.status }}</td></tr>{% endfor %}</tbody></table></div>{% endif %}{% if history %}<div class="rounded-2xl bg-white p-5 shadow-soft"><h2 class="font-semibold">TDS Analysis History</h2><div class="mt-3 overflow-x-auto"><table class="min-w-full text-sm"><tbody>{% for row in history %}<tr class="border-t"><td class="p-2">#{{ row.id }}</td><td class="p-2">{{ row.financial_year }}</td><td class="p-2">{{ row.period_from }} → {{ row.period_to }}</td><td class="p-2 text-right"><a class="font-semibold text-brand-700" href="/tools/tally/analysis/{{ row.id }}/download?client_id={{ selected_client.id }}&financial_year={{ row.financial_year }}&format=xlsx">Excel</a> · <a class="font-semibold text-brand-700" href="/tools/tally/analysis/{{ row.id }}/download?client_id={{ selected_client.id }}&financial_year={{ row.financial_year }}&format=pdf">PDF</a></td></tr>{% endfor %}</tbody></table></div></div>{% endif %}</div>
 {% endblock %}
diff --git a/app/modules/accounting/templates/accounting/tds_liability.html b/app/modules/accounting/templates/accounting/tds_liability.html
index 9f9f8fb..a45a377 100644
--- a/app/modules/accounting/templates/accounting/tds_liability.html
+++ b/app/modules/accounting/templates/accounting/tds_liability.html
@@ -1,5 +1,5 @@
 {% extends "ui/templates/base/layout.html" %}
 {% block content %}
 <div class="space-y-6">
-  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-violet-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Entry &amp; Liability</h1><p class="mt-1 text-sm text-slate-500">Calculate missing/short TDS, prepare structured ERP posting instructions, then post only after explicit user action. Prepared instructions are future-agent ready and idempotently referenced.</p></div><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Tally</a></div>{% if saved %}<div class="rounded-xl bg-emerald-50 p-3 text-sm text-emerald-800">TDS instruction updated.</div>{% endif %}{% if error %}<div class="rounded-xl bg-red-50 p-3 text-sm text-red-800">{{ error }}</div>{% endif %}<form method="get" class="rounded-2xl bg-white p-5 shadow-soft"><div class="grid gap-3 lg:grid-cols-4"><label class="text-sm">Client<select name="client_id" required class="mt-1 w-full rounded-xl border px-3 py-2"><option value="">Select client</option>{% for c in clients %}<option value="{{ c.id }}" {% if selected_client and c.id==selected_client.id %}selected{% endif %}>{{ c.client_name }}</option>{% endfor %}</select></label><label class="text-sm">Tally company GUID<input name="tally_guid" value="{{ tally_guid or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2" placeholder="Select/copy GUID from mapped/open company"></label><label class="text-sm">From<input type="date" name="date_from" value="{{ date_from }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">To<input type="date" name="date_to" value="{{ date_to }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><input type="hidden" name="run" value="1"><button class="mt-4 rounded-xl bg-violet-700 px-4 py-2 text-sm font-semibold text-white">Find TDS Liability</button></form>{% if review %}<div class="space-y-3"><h2 class="text-lg font-semibold">Unbooked / short TDS</h2>{% for x in review.transactions if x.liability>0 %}<form method="post" action="/tools/accounting/tds/liability/prepare" class="rounded-2xl bg-white p-4 shadow-soft"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><input type="hidden" name="client_id" value="{{ selected_client.id }}"><input type="hidden" name="tally_guid" value="{{ tally_guid }}"><input type="hidden" name="company_name" value="{{ review.company_name }}"><input type="hidden" name="rule_id" value="{{ x.rule_id }}"><input type="hidden" name="party_ledger" value="{{ x.party }}"><input type="hidden" name="source_voucher_number" value="{{ x.voucher_number }}"><input type="hidden" name="source_voucher_date" value="{{ x.date }}"><input type="hidden" name="taxable_base" value="{{ x.taxable_base }}"><input type="hidden" name="expected_tds" value="{{ x.expected_tds }}"><input type="hidden" name="actual_tds" value="{{ x.actual_tds }}"><input type="hidden" name="liability_amount" value="{{ x.liability }}"><input type="hidden" name="statutory_reference" value="{{ x.statutory_reference }}"><div class="grid gap-2 md:grid-cols-6"><div><div class="text-xs text-slate-500">Party</div><div class="font-semibold">{{ x.party }}</div></div><div><div class="text-xs text-slate-500">Voucher</div><div>{{ x.date }} · {{ x.voucher_number }}</div></div><div><div class="text-xs text-slate-500">Rule</div><div>{{ x.rule_name }}</div></div><div><div class="text-xs text-slate-500">Expected</div><div>{{ '%.2f'|format(x.expected_tds) }}</div></div><div><div class="text-xs text-slate-500">Already booked</div><div>{{ '%.2f'|format(x.actual_tds) }}</div></div><label class="text-sm">TDS ledger<input name="tds_ledger" value="TDS Payable" class="mt-1 w-full rounded-xl border px-2 py-1"></label></div><button class="mt-3 rounded-xl bg-violet-700 px-3 py-2 text-sm font-semibold text-white">Prepare ₹{{ '%.2f'|format(x.liability) }} Entry</button></form>{% else %}<div class="rounded-xl bg-emerald-50 p-3 text-sm text-emerald-800">No positive liability identified in this scan.</div>{% endfor %}</div>{% endif %}{% if instructions %}<div class="space-y-3"><h2 class="text-lg font-semibold">Prepared / Posted Instructions</h2>{% for i in instructions %}<div class="rounded-2xl bg-white p-4 shadow-soft"><div class="flex flex-wrap justify-between gap-3"><div><div class="font-semibold">{{ i.erp_reference }} · {{ i.party_ledger }}</div><div class="text-xs text-slate-500">{{ i.statutory_reference }} · Status {{ i.status }}</div></div><div class="text-lg font-semibold">₹{{ '%.2f'|format(i.liability_amount) }}</div></div>{% if i.status!='posted' %}<form method="post" action="/tools/accounting/tds/liability/{{ i.id }}/post" class="mt-3 flex flex-wrap gap-2"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><input type="hidden" name="tally_guid" value="{{ tally_guid or i.company_guid or '' }}"><input type="date" name="voucher_date" value="{{ i.source_voucher_date or '' }}" required class="rounded-xl border px-3 py-2 text-sm"><input name="tds_ledger" value="{{ i.tds_ledger }}" required class="rounded-xl border px-3 py-2 text-sm"><button class="rounded-xl bg-slate-900 px-3 py-2 text-sm font-semibold text-white">Post Approved Entry to Tally</button></form>{% else %}<div class="mt-2 text-sm text-emerald-700">Posted to Tally{% if i.tally_voucher_id %} · Voucher {{ i.tally_voucher_id }}{% endif %}</div>{% endif %}</div>{% endfor %}</div>{% endif %}</div>
+  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-brand-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Entry &amp; Liability</h1><p class="mt-1 text-sm text-slate-500">Calculate missing/short TDS, prepare structured ERP posting instructions, then post only after explicit user action. Prepared instructions are future-agent ready and idempotently referenced.</p></div><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Tally</a></div>{% if saved %}<div class="rounded-xl bg-emerald-50 p-3 text-sm text-emerald-800">TDS instruction updated.</div>{% endif %}{% if error %}<div class="rounded-xl bg-red-50 p-3 text-sm text-red-800">{{ error }}</div>{% endif %}<form method="get" class="rounded-2xl bg-white p-5 shadow-soft"><div class="grid gap-3 lg:grid-cols-4"><label class="text-sm">Client<select name="client_id" required class="mt-1 w-full rounded-xl border px-3 py-2"><option value="">Select client</option>{% for c in clients %}<option value="{{ c.id }}" {% if selected_client and c.id==selected_client.id %}selected{% endif %}>{{ c.client_name }}</option>{% endfor %}</select></label><label class="text-sm">Tally company GUID<input name="tally_guid" value="{{ tally_guid or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2" placeholder="Select/copy GUID from mapped/open company"></label><label class="text-sm">From<input type="date" name="date_from" value="{{ date_from }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">To<input type="date" name="date_to" value="{{ date_to }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><input type="hidden" name="run" value="1"><button class="mt-4 rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white">Find TDS Liability</button></form>{% if review %}<div class="space-y-3"><h2 class="text-lg font-semibold">Unbooked / short TDS</h2>{% for x in review.transactions if x.liability>0 %}<form method="post" action="/tools/accounting/tds/liability/prepare" class="rounded-2xl bg-white p-4 shadow-soft"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><input type="hidden" name="client_id" value="{{ selected_client.id }}"><input type="hidden" name="tally_guid" value="{{ tally_guid }}"><input type="hidden" name="company_name" value="{{ review.company_name }}"><input type="hidden" name="rule_id" value="{{ x.rule_id }}"><input type="hidden" name="party_ledger" value="{{ x.party }}"><input type="hidden" name="source_voucher_number" value="{{ x.voucher_number }}"><input type="hidden" name="source_voucher_date" value="{{ x.date }}"><input type="hidden" name="taxable_base" value="{{ x.taxable_base }}"><input type="hidden" name="expected_tds" value="{{ x.expected_tds }}"><input type="hidden" name="actual_tds" value="{{ x.actual_tds }}"><input type="hidden" name="liability_amount" value="{{ x.liability }}"><input type="hidden" name="statutory_reference" value="{{ x.statutory_reference }}"><div class="grid gap-2 md:grid-cols-6"><div><div class="text-xs text-slate-500">Party</div><div class="font-semibold">{{ x.party }}</div></div><div><div class="text-xs text-slate-500">Voucher</div><div>{{ x.date }} · {{ x.voucher_number }}</div></div><div><div class="text-xs text-slate-500">Rule</div><div>{{ x.rule_name }}</div></div><div><div class="text-xs text-slate-500">Expected</div><div>{{ '%.2f'|format(x.expected_tds) }}</div></div><div><div class="text-xs text-slate-500">Already booked</div><div>{{ '%.2f'|format(x.actual_tds) }}</div></div><label class="text-sm">TDS ledger<input name="tds_ledger" value="TDS Payable" class="mt-1 w-full rounded-xl border px-2 py-1"></label></div><button class="mt-3 rounded-xl bg-brand-600 px-3 py-2 text-sm font-semibold text-white">Prepare ₹{{ '%.2f'|format(x.liability) }} Entry</button></form>{% else %}<div class="rounded-xl bg-emerald-50 p-3 text-sm text-emerald-800">No positive liability identified in this scan.</div>{% endfor %}</div>{% endif %}{% if instructions %}<div class="space-y-3"><h2 class="text-lg font-semibold">Prepared / Posted Instructions</h2>{% for i in instructions %}<div class="rounded-2xl bg-white p-4 shadow-soft"><div class="flex flex-wrap justify-between gap-3"><div><div class="font-semibold">{{ i.erp_reference }} · {{ i.party_ledger }}</div><div class="text-xs text-slate-500">{{ i.statutory_reference }} · Status {{ i.status }}</div></div><div class="text-lg font-semibold">₹{{ '%.2f'|format(i.liability_amount) }}</div></div>{% if i.status!='posted' %}<form method="post" action="/tools/accounting/tds/liability/{{ i.id }}/post" class="mt-3 flex flex-wrap gap-2"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><input type="hidden" name="tally_guid" value="{{ tally_guid or i.company_guid or '' }}"><input type="date" name="voucher_date" value="{{ i.source_voucher_date or '' }}" required class="rounded-xl border px-3 py-2 text-sm"><input name="tds_ledger" value="{{ i.tds_ledger }}" required class="rounded-xl border px-3 py-2 text-sm"><button class="rounded-xl bg-slate-900 px-3 py-2 text-sm font-semibold text-white">Post Approved Entry to Tally</button></form>{% else %}<div class="mt-2 text-sm text-emerald-700">Posted to Tally{% if i.tally_voucher_id %} · Voucher {{ i.tally_voucher_id }}{% endif %}</div>{% endif %}</div>{% endfor %}</div>{% endif %}</div>
 {% endblock %}
diff --git a/app/modules/accounting/templates/accounting/tds_reconciliation.html b/app/modules/accounting/templates/accounting/tds_reconciliation.html
index efae26a..821e923 100644
--- a/app/modules/accounting/templates/accounting/tds_reconciliation.html
+++ b/app/modules/accounting/templates/accounting/tds_reconciliation.html
@@ -1,5 +1,5 @@
 {% extends "ui/templates/base/layout.html" %}
 {% block content %}
 <div class="space-y-6">
-  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-violet-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Reconciliation</h1><p class="mt-1 text-sm text-slate-500">Compare live Tally TDS with return/form, challan and TRACES totals. Paste exports as one row per line: PAN, section/code, amount.</p></div><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Tally</a></div>{% if error %}<div class="rounded-xl bg-red-50 p-3 text-sm text-red-800">{{ error }}</div>{% endif %}<form method="post" class="rounded-2xl bg-white p-5 shadow-soft"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><div class="grid gap-3 lg:grid-cols-4"><label class="text-sm">Client<select name="client_id" required class="mt-1 w-full rounded-xl border px-3 py-2"><option value="">Select client</option>{% for c in clients %}<option value="{{ c.id }}" {% if selected_client and c.id==selected_client.id %}selected{% endif %}>{{ c.client_name }}</option>{% endfor %}</select></label><label class="text-sm">Tally GUID<input name="tally_guid" value="{{ tally_guid or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">From<input type="date" name="date_from" value="{{ date_from or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">To<input type="date" name="date_to" value="{{ date_to or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><div class="mt-4 grid gap-3 lg:grid-cols-3"><label class="text-sm">TDS return / form export<textarea name="return_data" rows="8" class="mt-1 w-full rounded-xl border p-2 font-mono text-xs">{{ return_data or '' }}</textarea></label><label class="text-sm">Challan export<textarea name="challan_data" rows="8" class="mt-1 w-full rounded-xl border p-2 font-mono text-xs">{{ challan_data or '' }}</textarea></label><label class="text-sm">TRACES export<textarea name="traces_data" rows="8" class="mt-1 w-full rounded-xl border p-2 font-mono text-xs">{{ traces_data or '' }}</textarea></label></div><button class="mt-4 rounded-xl bg-violet-700 px-4 py-2 text-sm font-semibold text-white">Run Reconciliation</button></form>{% if result %}<div class="grid gap-3 sm:grid-cols-2 lg:grid-cols-5">{% for label,value in [('Tally booked TDS',result.tally_actual),('Expected TDS',result.tally_expected),('Return / Forms',result.return_total),('Challans',result.challan_total),('TRACES',result.traces_total)] %}<div class="rounded-xl bg-white p-4 shadow-soft"><div class="text-xs uppercase text-slate-500">{{ label }}</div><div class="mt-1 text-xl font-semibold">₹{{ '%.2f'|format(value) }}</div></div>{% endfor %}</div><div class="grid gap-3 md:grid-cols-3"><div class="rounded-xl bg-white p-4 shadow-soft">Tally − Return: <b>₹{{ '%.2f'|format(result.tally_vs_return) }}</b></div><div class="rounded-xl bg-white p-4 shadow-soft">Return − Challan: <b>₹{{ '%.2f'|format(result.return_vs_challan) }}</b></div><div class="rounded-xl bg-white p-4 shadow-soft">Return − TRACES: <b>₹{{ '%.2f'|format(result.return_vs_traces) }}</b></div></div>{% endif %}</div>
+  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-brand-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Reconciliation</h1><p class="mt-1 text-sm text-slate-500">Compare live Tally TDS with return/form, challan and TRACES totals. Paste exports as one row per line: PAN, section/code, amount.</p></div><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Tally</a></div>{% if error %}<div class="rounded-xl bg-red-50 p-3 text-sm text-red-800">{{ error }}</div>{% endif %}<form method="post" class="rounded-2xl bg-white p-5 shadow-soft"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><div class="grid gap-3 lg:grid-cols-4"><label class="text-sm">Client<select name="client_id" required class="mt-1 w-full rounded-xl border px-3 py-2"><option value="">Select client</option>{% for c in clients %}<option value="{{ c.id }}" {% if selected_client and c.id==selected_client.id %}selected{% endif %}>{{ c.client_name }}</option>{% endfor %}</select></label><label class="text-sm">Tally GUID<input name="tally_guid" value="{{ tally_guid or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">From<input type="date" name="date_from" value="{{ date_from or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">To<input type="date" name="date_to" value="{{ date_to or '' }}" required class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><div class="mt-4 grid gap-3 lg:grid-cols-3"><label class="text-sm">TDS return / form export<textarea name="return_data" rows="8" class="mt-1 w-full rounded-xl border p-2 font-mono text-xs">{{ return_data or '' }}</textarea></label><label class="text-sm">Challan export<textarea name="challan_data" rows="8" class="mt-1 w-full rounded-xl border p-2 font-mono text-xs">{{ challan_data or '' }}</textarea></label><label class="text-sm">TRACES export<textarea name="traces_data" rows="8" class="mt-1 w-full rounded-xl border p-2 font-mono text-xs">{{ traces_data or '' }}</textarea></label></div><button class="mt-4 rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white">Run Reconciliation</button></form>{% if result %}<div class="grid gap-3 sm:grid-cols-2 lg:grid-cols-5">{% for label,value in [('Tally booked TDS',result.tally_actual),('Expected TDS',result.tally_expected),('Return / Forms',result.return_total),('Challans',result.challan_total),('TRACES',result.traces_total)] %}<div class="rounded-xl bg-white p-4 shadow-soft"><div class="text-xs uppercase text-slate-500">{{ label }}</div><div class="mt-1 text-xl font-semibold">₹{{ '%.2f'|format(value) }}</div></div>{% endfor %}</div><div class="grid gap-3 md:grid-cols-3"><div class="rounded-xl bg-white p-4 shadow-soft">Tally − Return: <b>₹{{ '%.2f'|format(result.tally_vs_return) }}</b></div><div class="rounded-xl bg-white p-4 shadow-soft">Return − Challan: <b>₹{{ '%.2f'|format(result.return_vs_challan) }}</b></div><div class="rounded-xl bg-white p-4 shadow-soft">Return − TRACES: <b>₹{{ '%.2f'|format(result.return_vs_traces) }}</b></div></div>{% endif %}</div>
 {% endblock %}
diff --git a/app/modules/accounting/templates/accounting/tds_rules.html b/app/modules/accounting/templates/accounting/tds_rules.html
index a10f678..033adc6 100644
--- a/app/modules/accounting/templates/accounting/tds_rules.html
+++ b/app/modules/accounting/templates/accounting/tds_rules.html
@@ -1,7 +1,7 @@
 {% extends "ui/templates/base/layout.html" %}
 {% block content %}
 <div class="space-y-6">
-  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-violet-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Rule Master</h1><p class="mt-1 text-sm text-slate-500">Default rules are seeded for each firm and remain editable. Historical effective-date versions can be retained instead of hard-coding thresholds in Python.</p></div><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Back to Tally</a></div>
+  <div class="flex flex-wrap items-start justify-between gap-3"><div><p class="text-xs font-semibold uppercase tracking-[0.16em] text-brand-600">TDS &amp; Withholding Tax</p><h1 class="mt-1 text-2xl font-semibold text-slate-900">TDS Rule Master</h1><p class="mt-1 text-sm text-slate-500">Default rules are seeded for each firm and remain editable. Historical effective-date versions can be retained instead of hard-coding thresholds in Python.</p></div><a href="/tools/tally" class="rounded-xl border px-3 py-2 text-sm font-semibold">Back to Tally</a></div>
 {% if saved %}<div class="rounded-xl bg-emerald-50 p-3 text-sm text-emerald-800">Rule saved.</div>{% endif %}{% if error %}<div class="rounded-xl bg-red-50 p-3 text-sm text-red-800">{{ error }}</div>{% endif %}
-<div class="space-y-4">{% for r in rules %}<form method="post" action="/tools/accounting/tds/rules/{{ r.id }}" class="rounded-2xl bg-white p-5 shadow-soft"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><div class="grid gap-3 lg:grid-cols-4"><label class="text-sm">Rule name<input name="name" value="{{ r.name }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">New Act reference<input name="statutory_reference" value="{{ r.statutory_reference }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Legacy section<input name="legacy_section" value="{{ r.legacy_section or '' }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Threshold mode<select name="threshold_mode" class="mt-1 w-full rounded-xl border px-3 py-2">{% for m in ['ANNUAL','SINGLE','BOTH','MONTHLY'] %}<option {% if r.threshold_mode==m %}selected{% endif %}>{{ m }}</option>{% endfor %}</select></label><label class="text-sm">Single / monthly threshold<input name="single_threshold" value="{{ r.single_threshold }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Annual aggregate threshold<input name="aggregate_threshold" value="{{ r.aggregate_threshold }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Rate - Individual/HUF %<input name="rate_individual_huf" value="{{ r.rate_individual_huf }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Rate - Other %<input name="rate_other" value="{{ r.rate_other }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">No-PAN rate %<input name="no_pan_rate" value="{{ r.no_pan_rate }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm lg:col-span-3">Ledger/nature keywords<input name="nature_keywords" value="{{ r.nature_keywords }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><div class="mt-3 flex flex-wrap gap-4 text-sm"><label><input type="checkbox" name="deduct_on_excess_only" {% if r.deduct_on_excess_only %}checked{% endif %}> Deduct only on amount exceeding threshold</label><label><input type="checkbox" name="applies_to_purchases" {% if r.applies_to_purchases %}checked{% endif %}> Purchases</label><label><input type="checkbox" name="applies_to_expenses" {% if r.applies_to_expenses %}checked{% endif %}> Expenses/services</label><label><input type="checkbox" name="is_active" {% if r.is_active %}checked{% endif %}> Active</label></div><button class="mt-4 rounded-xl bg-violet-700 px-4 py-2 text-sm font-semibold text-white">Save Rule</button></form>{% endfor %}</div></div>
+<div class="space-y-4">{% for r in rules %}<form method="post" action="/tools/accounting/tds/rules/{{ r.id }}" class="rounded-2xl bg-white p-5 shadow-soft"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><div class="grid gap-3 lg:grid-cols-4"><label class="text-sm">Rule name<input name="name" value="{{ r.name }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">New Act reference<input name="statutory_reference" value="{{ r.statutory_reference }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Legacy section<input name="legacy_section" value="{{ r.legacy_section or '' }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Threshold mode<select name="threshold_mode" class="mt-1 w-full rounded-xl border px-3 py-2">{% for m in ['ANNUAL','SINGLE','BOTH','MONTHLY'] %}<option {% if r.threshold_mode==m %}selected{% endif %}>{{ m }}</option>{% endfor %}</select></label><label class="text-sm">Single / monthly threshold<input name="single_threshold" value="{{ r.single_threshold }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Annual aggregate threshold<input name="aggregate_threshold" value="{{ r.aggregate_threshold }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Rate - Individual/HUF %<input name="rate_individual_huf" value="{{ r.rate_individual_huf }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">Rate - Other %<input name="rate_other" value="{{ r.rate_other }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm">No-PAN rate %<input name="no_pan_rate" value="{{ r.no_pan_rate }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label><label class="text-sm lg:col-span-3">Ledger/nature keywords<input name="nature_keywords" value="{{ r.nature_keywords }}" class="mt-1 w-full rounded-xl border px-3 py-2"></label></div><div class="mt-3 flex flex-wrap gap-4 text-sm"><label><input type="checkbox" name="deduct_on_excess_only" {% if r.deduct_on_excess_only %}checked{% endif %}> Deduct only on amount exceeding threshold</label><label><input type="checkbox" name="applies_to_purchases" {% if r.applies_to_purchases %}checked{% endif %}> Purchases</label><label><input type="checkbox" name="applies_to_expenses" {% if r.applies_to_expenses %}checked{% endif %}> Expenses/services</label><label><input type="checkbox" name="is_active" {% if r.is_active %}checked{% endif %}> Active</label></div><button class="mt-4 rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white">Save Rule</button></form>{% endfor %}</div></div>
 {% endblock %}
diff --git a/app/modules/accounting/ui.py b/app/modules/accounting/ui.py
index 8b53d09..955ff5c 100644
--- a/app/modules/accounting/ui.py
+++ b/app/modules/accounting/ui.py
@@ -832,7 +832,7 @@ def depreciation_it_tool(
                 else:
                     command_error = str(status_response.get("error") or "Accounting Mirror status failed.")
 
-                if mirror_status and (mirror_status.get("mirror") or {}).get("ready"):
+                if mirror_status and (mirror_status.get("mirror") or {}).get("ready_for_financial_year"):
                     preview_response = request_agent_command(
                         node.node_code,
                         "accounting_depreciation_preview",
diff --git a/app/modules/documents/agent_package.py b/app/modules/documents/agent_package.py
index 7b2f473..6fbc137 100644
--- a/app/modules/documents/agent_package.py
+++ b/app/modules/documents/agent_package.py
@@ -4,7 +4,7 @@ import io
 from pathlib import Path
 import zipfile
 
-ERP_LOCAL_AGENT_VERSION = "1.25.2"
+ERP_LOCAL_AGENT_VERSION = "1.25.3"
 ERP_LOCAL_AGENT_NAME = "ERP Local Agent"
 RUNTIME_ROOT = Path(__file__).resolve().parent / "local_agent_runtime"
 _DETERMINISTIC_ZIP_TIMESTAMP = (2026, 1, 1, 0, 0, 0)
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py b/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py
index 223190d..5eda983 100644
--- a/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py
@@ -1,2 +1,2 @@
-__version__ = "1.25.2"
+__version__ = "1.25.3"
 AGENT_NAME = "ERP Local Agent"
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/accounting_store.py b/app/modules/documents/local_agent_runtime/erp_local_agent/accounting_store.py
index 2cd3b3a..43afbc6 100644
--- a/app/modules/documents/local_agent_runtime/erp_local_agent/accounting_store.py
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/accounting_store.py
@@ -3,6 +3,7 @@ from __future__ import annotations
 from datetime import date, datetime, timedelta, timezone
 import json
 import os
+import re
 from pathlib import Path
 import shutil
 import sqlite3
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py b/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py
index 5467876..bc6189f 100644
--- a/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py
@@ -3194,7 +3194,61 @@ class AgentCommandProcessor:
                 liability=round(max(0.0,expected-actual),2)
                 status="OK" if expected>0 and liability<=0.009 else ("TDS NOT DEDUCTED" if expected>0 and actual<=0.009 else ("SHORT DEDUCTION" if liability>0 else "BELOW / OUTSIDE THRESHOLD"))
                 transactions.append({**{k:v for k,v in x.items() if k!='rule'},"rule_id":r.get("id"),"rule_code":r.get("rule_code"),"rule_name":r.get("name"),"legacy_section":r.get("legacy_section"),"statutory_reference":r.get("statutory_reference"),"cumulative_amount":cumulative,"expected_tds":expected,"actual_tds":actual,"liability":liability,"status":status})
-        review = {"company_name":company_name,"company_guid":company_guid,"date_from":date_from,"date_to":date_to,"summary":{"vouchers_reviewed":len(vouchers),"candidate_transactions":len(transactions),"tds_not_deducted":sum(1 for x in transactions if x["status"]=="TDS NOT DEDUCTED"),"short_deduction":sum(1 for x in transactions if x["status"]=="SHORT DEDUCTION"),"purchase_transactions":sum(1 for x in transactions if x["rule_code"]=="PURCHASE_GOODS")},"transactions":transactions,"tds_ledgers":sorted(tds_ledger_names),"read_only":True,"sqlite_mirror":True}
+        category_map = {}
+        for item in transactions:
+            key = str(item.get("rule_code") or item.get("rule_name") or "UNCLASSIFIED")
+            row = category_map.setdefault(key, {
+                "rule_code": str(item.get("rule_code") or ""),
+                "category": str(item.get("rule_name") or "Unclassified"),
+                "legacy_section": str(item.get("legacy_section") or ""),
+                "statutory_reference": str(item.get("statutory_reference") or ""),
+                "transactions": 0,
+                "taxable_base": 0.0,
+                "expected_tds": 0.0,
+                "actual_tds": 0.0,
+                "liability": 0.0,
+                "tds_not_deducted": 0,
+                "short_deduction": 0,
+                "ok": 0,
+                "below_threshold": 0,
+            })
+            row["transactions"] += 1
+            row["taxable_base"] = round(row["taxable_base"] + float(item.get("taxable_base") or 0), 2)
+            row["expected_tds"] = round(row["expected_tds"] + float(item.get("expected_tds") or 0), 2)
+            row["actual_tds"] = round(row["actual_tds"] + float(item.get("actual_tds") or 0), 2)
+            row["liability"] = round(row["liability"] + float(item.get("liability") or 0), 2)
+            status = str(item.get("status") or "")
+            if status == "TDS NOT DEDUCTED":
+                row["tds_not_deducted"] += 1
+            elif status == "SHORT DEDUCTION":
+                row["short_deduction"] += 1
+            elif status == "OK":
+                row["ok"] += 1
+            else:
+                row["below_threshold"] += 1
+        category_summary = sorted(
+            category_map.values(),
+            key=lambda row: (-float(row.get("liability") or 0), str(row.get("category") or "").casefold()),
+        )
+
+        review = {
+            "company_name": company_name,
+            "company_guid": company_guid,
+            "date_from": date_from,
+            "date_to": date_to,
+            "summary": {
+                "vouchers_reviewed": len(vouchers),
+                "candidate_transactions": len(transactions),
+                "tds_not_deducted": sum(1 for x in transactions if x["status"]=="TDS NOT DEDUCTED"),
+                "short_deduction": sum(1 for x in transactions if x["status"]=="SHORT DEDUCTION"),
+                "purchase_transactions": sum(1 for x in transactions if x["rule_code"]=="PURCHASE_GOODS"),
+            },
+            "category_summary": category_summary,
+            "transactions": transactions,
+            "tds_ledgers": sorted(tds_ledger_names),
+            "read_only": True,
+            "sqlite_mirror": True,
+        }
         analysis_run_id = self._save_analysis_run(
             client_id,
             analysis_type="TDS_COMPLIANCE",
@@ -3531,11 +3585,66 @@ class AgentCommandProcessor:
 
 
 
+    @staticmethod
+    def _mirror_financial_year_match(mirror: dict[str, Any], financial_year: str) -> dict[str, Any]:
+        """Validate mirror contents against the FY requested by ERP.
+
+        A mirror file can exist in an FY folder even when its vouchers were
+        extracted while Tally was on another active period.  Such a file must
+        not be shown as Ready for Opening Balance / depreciation analysis.
+        """
+        fy = str(financial_year or "").strip()
+        match = re.fullmatch(r"(\d{4})-(\d{2})", fy)
+        if not match:
+            return {"requested_financial_year": fy, "ready_for_financial_year": bool(mirror.get("ready"))}
+
+        start_year = int(match.group(1))
+        fy_from = _dt_date(start_year, 4, 1)
+        fy_to = _dt_date(start_year + 1, 3, 31)
+
+        period = mirror.get("voucher_period") or {}
+        from_text = str(period.get("from_date") or "").strip()
+        to_text = str(period.get("to_date") or "").strip()
+        try:
+            mirror_from = _dt_date.fromisoformat(from_text)
+            mirror_to = _dt_date.fromisoformat(to_text)
+        except Exception:
+            return {
+                "requested_financial_year": fy,
+                "ready_for_financial_year": False,
+                "financial_year_reason": "Mirror voucher period is unavailable.",
+                "financial_year_from": fy_from.isoformat(),
+                "financial_year_to": fy_to.isoformat(),
+            }
+
+        # Require the mirror's actual voucher period to fall inside the requested
+        # Indian FY.  This deliberately rejects a copied/misfiled FY2025-26
+        # extraction sitting in the FY2026-27 directory.
+        ready = bool(mirror.get("ready")) and mirror_from >= fy_from and mirror_to <= fy_to
+        return {
+            "requested_financial_year": fy,
+            "ready_for_financial_year": ready,
+            "financial_year_reason": "" if ready else (
+                f"Mirror contains {mirror_from.isoformat()} to {mirror_to.isoformat()}, "
+                f"not FY {fy}."
+            ),
+            "financial_year_from": fy_from.isoformat(),
+            "financial_year_to": fy_to.isoformat(),
+        }
+
     def _accounting_mirror_status(self, payload: dict[str, Any]) -> dict[str, Any]:
         client_id = int(payload.get("client_id") or 0)
         if client_id <= 0:
             raise ValueError("client_id is required.")
-        return self.tally.mirror.status(client_id)
+        result = self.tally.mirror.status(client_id)
+        mirror = result.get("mirror") or {}
+        fy_check = self._mirror_financial_year_match(mirror, str(payload.get("financial_year") or ""))
+        mirror.update(fy_check)
+        # Keep file-level readiness for diagnostics, but expose the effective
+        # readiness used by ERP analysis pages separately.
+        result["mirror"] = mirror
+        result["ready_for_financial_year"] = bool(fy_check.get("ready_for_financial_year"))
+        return result
 
     def _accounting_mirror_sync(self, payload: dict[str, Any]) -> dict[str, Any]:
         client_id = int(payload.get("client_id") or 0)