feat(dds): premature closure posts owed interest, account-based agent penalty, TDS and income GLs

- Premature closure credits the interest still owed through the day before
  closing itself instead of refusing; GET /dds/parties/{id}/interestdue
  previews it with the agent penalty, and pending approvals show the payout
  including it.
- Interest a customer gives back on closing early is booked to the product's
  new Premature Closure Income GL.
- Agent penalty is the scheme's rate on that account's own collection, capped
  at the commission it earned them, instead of a share of everything the agent
  is owed. Charges are held once in m_dds_agent_premature_charge rather than
  as a standing deduction every commission run took again; a commission
  calculation recovers them and its posting settles them - the penalty as
  reversed commission expense, funded interest moved back from interest
  expense.
- Commission posting books the TDS withheld (194H) to the product's new TDS
  Payable GL.
- Migration 0629.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/data/DdsAccountTypeData.java

@@ -65,6 +65,12 @@ public final class DdsAccountTypeData implements Serializable {
     private final Long commissionExpenseGlId;
     private final String commissionExpenseGlCode;
     private final String commissionExpenseGlName;
+    private final Long prematureIncomeGlId;
+    private final String prematureIncomeGlCode;
+    private final String prematureIncomeGlName;
+    private final Long tdsPayableGlId;
+    private final String tdsPayableGlCode;
+    private final String tdsPayableGlName;
     private final LocalDateTime createdDate;
     private final LocalDateTime lastModifiedDate;
 }

fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/domain/DdsAccountType.java

@@ -133,6 +133,17 @@ public class DdsAccountType extends AbstractAuditableCustom {
     @Column(name = "commission_expense_gl_id")
     private Long commissionExpenseGlId;
 
+    /**
+     * What an early closure earns the bank: the interest a customer gives back, and the penalty taken off
+     * the agent's commission.
+     */
+    @Column(name = "premature_income_gl_id")
+    private Long prematureIncomeGlId;
+
+    /** Where TDS withheld from the agents' commission on this product (Section 194H) is owed until paid over. */
+    @Column(name = "tds_payable_gl_id")
+    private Long tdsPayableGlId;
+
     protected DdsAccountType() {
         //
     }
@@ -152,6 +163,8 @@ public class DdsAccountType extends AbstractAuditableCustom {
         this.depositLiabilityGlId = command.longValueOfParameterNamed("depositLiabilityGlId");
         this.interestExpenseGlId = command.longValueOfParameterNamed("interestExpenseGlId");
         this.commissionExpenseGlId = command.longValueOfParameterNamed("commissionExpenseGlId");
+        this.prematureIncomeGlId = command.longValueOfParameterNamed("prematureIncomeGlId");
+        this.tdsPayableGlId = command.longValueOfParameterNamed("tdsPayableGlId");
         // A newly created account type is available for use straight away.
         this.active = !command.parameterExists("active") || command.booleanPrimitiveValueOfParameterNamed("active");
     }
@@ -275,6 +288,15 @@ public class DdsAccountType extends AbstractAuditableCustom {
             this.commissionExpenseGlId = command.longValueOfParameterNamed("commissionExpenseGlId");
             actualChanges.put("commissionExpenseGlId", this.commissionExpenseGlId);
         }
+        if (command.parameterExists("prematureIncomeGlId")
+                && command.isChangeInLongParameterNamed("prematureIncomeGlId", this.prematureIncomeGlId)) {
+            this.prematureIncomeGlId = command.longValueOfParameterNamed("prematureIncomeGlId");
+            actualChanges.put("prematureIncomeGlId", this.prematureIncomeGlId);
+        }
+        if (command.parameterExists("tdsPayableGlId") && command.isChangeInLongParameterNamed("tdsPayableGlId", this.tdsPayableGlId)) {
+            this.tdsPayableGlId = command.longValueOfParameterNamed("tdsPayableGlId");
+            actualChanges.put("tdsPayableGlId", this.tdsPayableGlId);
+        }
 
         if (command.isChangeInBooleanParameterNamed("active", this.active)) {
             final boolean newValue = command.booleanPrimitiveValueOfParameterNamed("active");