Merge branch 'dev-latest' of https://git.lincpay.tech/CBSNexora/cbsnexora-backend into dev-latest

redemptionValueOf() read from "m_share_account_transaction" with a
"share_account_id" column. The table is m_share_account_transactions and the
column is account_id, so every share withdrawal approval failed with a
BadSqlGrammarException on the Share Sundry balance guard, before any posting was
attempted. The lookup now also filters on is_active, matching
ShareAdvanceCollectionApiResource.shareValueOf(), so a reversed purchase cannot
price a redemption.

validate() branched on "GL" versus everything else, but approve() handles a
third settlement mode: submit() downgrades a request to NONE when the clerk
names the product's own Share Sundry GL as the destination, and that mode posts
Dr Share Capital / Cr Share Sundry and stops. Validating it as a savings
settlement reported a missing fund source mapping that no posting in this mode
ever reads, so a correct request showed a failed check. NONE is now reported as
not applicable for both the linked-savings and the fund-source checks.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>

fineract-provider/src/main/java/org/apache/fineract/portfolio/account/service/AccountTransfersWritePlatformServiceImpl.java

@@ -79,6 +79,7 @@ import org.apache.fineract.portfolio.savings.domain.SavingsAccountAssembler;
 import org.apache.fineract.portfolio.savings.domain.SavingsAccountTransaction;
 import org.apache.fineract.portfolio.savings.service.SavingsAccountDomainService;
 import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.tds.service.SavingsInterestTdsService;
 import org.springframework.transaction.annotation.Transactional;
 
 @RequiredArgsConstructor
@@ -102,6 +103,7 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
     private final CurrentAccountTransactionRepository currentAccountTransactionRepository;
     private final AccountingProcessorHelper accountingProcessorHelper;
     private final KycRestrictionGuard kycRestrictionGuard;
+    private final SavingsInterestTdsService savingsInterestTdsService;
 
     @Transactional
     @Override
@@ -412,6 +414,9 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
                     toSavingsAccount, withdrawal, deposit);
             this.accountTransferDetailRepository.saveAndFlush(accountTransferDetails);
             transferTransactionId = accountTransferDetails.getId();
+            // FD/RD interest reaching a savings account is where TDS is tracked and, once due, deducted.
+            this.savingsInterestTdsService.onTransfer(fromSavingsAccount, toSavingsAccount, deposit,
+                    AccountTransferType.fromInt(accountTransferDTO.getTransferType()));
 
         } else if (isLoanToSavingsAccountTransfer(accountTransferDTO.getFromAccountType(), accountTransferDTO.getToAccountType())) {
 
@@ -703,8 +708,8 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
         currentAccountRepository.save(account);
         if (account.getProductId() != null && txn.getId() != null) {
             final String currentTxnId = "CA" + txn.getId();
-            accountingProcessorHelper.createCurrentControlToFinancialActivityJournalEntries(account.getOffice(),
-                    account.getCurrencyCode(), account.getProductId(), FinancialActivity.LIABILITY_TRANSFER.getValue(),
+            accountingProcessorHelper.createCurrentControlToFinancialActivityJournalEntries(account.getOffice(),
+                    account.getCurrencyCode(), account.getProductId(), FinancialActivity.LIABILITY_TRANSFER.getValue(),
                     account.getId(), currentTxnId, txnDate, amount);
         }
         return txn;
@@ -715,7 +720,7 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
      * Throws {@link GeneralPlatformDomainRuleException} if balance is insufficient.
      */
     private CurrentAccountTransaction performCurrentWithdrawal(final CurrentAccount account, final BigDecimal amount,
-            final LocalDate txnDate, final Long counterpartProductId, final boolean counterpartIsCurrent,
+            final LocalDate txnDate, final Long counterpartProductId, final boolean counterpartIsCurrent,
             final Long counterpartEntityId) {
         kycRestrictionGuard.checkCurrentAccount(account.getId(), KycRestrictionGuard.Operation.TRANSFER);
         final BigDecimal balance = account.getAccountBalanceDerived() != null ? account.getAccountBalanceDerived() : BigDecimal.ZERO;
@@ -735,7 +740,7 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
                 (account.getTotalWithdrawalsDerived() != null ? account.getTotalWithdrawalsDerived() : BigDecimal.ZERO).add(amount));
         currentAccountRepository.save(account);
         // Post journal entries: DR current account GL, CR counterpart GL — each with correct entity/account number
-        postCurrentAccountTransferJournalEntries(account, txn, amount, txnDate, true, counterpartProductId, counterpartIsCurrent,
+        postCurrentAccountTransferJournalEntries(account, txn, amount, txnDate, true, counterpartProductId, counterpartIsCurrent,
                 counterpartEntityId);
         return txn;
     }
@@ -744,7 +749,7 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
      * Deposit amount into a current account and save the transaction.
      */
     private CurrentAccountTransaction performCurrentDeposit(final CurrentAccount account, final BigDecimal amount,
-            final LocalDate txnDate, final Long counterpartProductId, final boolean counterpartIsCurrent,
+            final LocalDate txnDate, final Long counterpartProductId, final boolean counterpartIsCurrent,
             final Long counterpartEntityId) {
         kycRestrictionGuard.checkCurrentAccount(account.getId(), KycRestrictionGuard.Operation.CREDIT);
         final BigDecimal balance = account.getAccountBalanceDerived() != null ? account.getAccountBalanceDerived() : BigDecimal.ZERO;
@@ -757,7 +762,7 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
                 (account.getTotalDepositsDerived() != null ? account.getTotalDepositsDerived() : BigDecimal.ZERO).add(amount));
         currentAccountRepository.save(account);
         // Post journal entries: DR counterpart GL, CR current account GL — each with correct entity/account number
-        postCurrentAccountTransferJournalEntries(account, txn, amount, txnDate, false, counterpartProductId, counterpartIsCurrent,
+        postCurrentAccountTransferJournalEntries(account, txn, amount, txnDate, false, counterpartProductId, counterpartIsCurrent,
                 counterpartEntityId);
         return txn;
     }
@@ -803,13 +808,13 @@ public class AccountTransfersWritePlatformServiceImpl implements AccountTransfer
         final String currentTxnId = "CA" + txn.getId();
         if (isWithdrawal) {
             // DR: current account GL  CR: counterpart (savings/current) GL
-            accountingProcessorHelper.createDirectTransferJournalEntries(account.getOffice(), account.getCurrencyCode(),
-                    account.getProductId(), true, account.getId(), counterpartProductId, counterpartIsCurrent, counterpartEntityId,
+            accountingProcessorHelper.createDirectTransferJournalEntries(account.getOffice(), account.getCurrencyCode(),
+                    account.getProductId(), true, account.getId(), counterpartProductId, counterpartIsCurrent, counterpartEntityId,
                     currentTxnId, txnDate, amount);
         } else {
             // DR: counterpart (savings/current) GL  CR: current account GL
-            accountingProcessorHelper.createDirectTransferJournalEntries(account.getOffice(), account.getCurrencyCode(),
-                    counterpartProductId, counterpartIsCurrent, counterpartEntityId, account.getProductId(), true, account.getId(),
+            accountingProcessorHelper.createDirectTransferJournalEntries(account.getOffice(), account.getCurrencyCode(),
+                    counterpartProductId, counterpartIsCurrent, counterpartEntityId, account.getProductId(), true, account.getId(),
                     currentTxnId, txnDate, amount);
         }
     }

fineract-provider/src/main/java/org/apache/fineract/portfolio/account/starter/AccountConfiguration.java

@@ -61,6 +61,7 @@ import org.apache.fineract.portfolio.savings.domain.GSIMRepositoy;
 import org.apache.fineract.portfolio.savings.domain.SavingsAccountAssembler;
 import org.apache.fineract.portfolio.savings.service.SavingsAccountDomainService;
 import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.tds.service.SavingsInterestTdsService;
 import org.springframework.boot.autoconfigure.condition.ConditionalOnMissingBean;
 import org.springframework.context.annotation.Bean;
 import org.springframework.context.annotation.Configuration;
@@ -97,12 +98,14 @@ public class AccountConfiguration {
             GSIMRepositoy gsimRepository, ConfigurationDomainService configurationDomainService, ExternalIdFactory externalIdFactory,
             FineractProperties fineractProperties, CurrentAccountRepository currentAccountRepository,
             CurrentAccountTransactionRepository currentAccountTransactionRepository,
-            AccountingProcessorHelper accountingProcessorHelper, KycRestrictionGuard kycRestrictionGuard) {
+            AccountingProcessorHelper accountingProcessorHelper, KycRestrictionGuard kycRestrictionGuard,
+            SavingsInterestTdsService savingsInterestTdsService) {
         return new AccountTransfersWritePlatformServiceImpl(accountTransfersDataValidator, accountTransferAssembler,
                 accountTransferRepository, savingsAccountAssembler, savingsAccountDomainService, loanAccountAssembler,
                 loanAccountDomainService, savingsAccountWritePlatformService, accountTransferDetailRepository, loanReadPlatformService,
                 gsimRepository, configurationDomainService, externalIdFactory, fineractProperties,
-                currentAccountRepository, currentAccountTransactionRepository, accountingProcessorHelper, kycRestrictionGuard);
+                currentAccountRepository, currentAccountTransactionRepository, accountingProcessorHelper, kycRestrictionGuard,
+                savingsInterestTdsService);
     }
 
     @Bean

fineract-provider/src/main/java/org/apache/fineract/portfolio/branchday/api/BranchDayRegisterApiResource.java

@@ -122,11 +122,26 @@ public class BranchDayRegisterApiResource {
         result.put("officeId", officeId);
         result.put("canOperate", canOperateDay(currentUser));
         result.put("days", mapDays(rows));
-        result.put("today", LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString());
+        result.put("today", DateUtils.getBusinessLocalDate().toString());
         result.put("openDay", findOpenDay(officeId));
         return gson.toJson(result);
     }
 
+    // ── GET /v1/branchday/today ── the bank's "today" ─────────────────────────
+
+    /**
+     * The business date while enable-business-date is on, the tenant's own date while it is off.
+     * Every screen that defaults a date to "today" reads this, rather than the browser clock or the
+     * business-date API (which returns the stored date even when the feature is off). Open to any
+     * signed-in user — cashiers and clerks cannot read the configuration that says which applies.
+     */
+    @GET
+    @Path("today")
+    public String today() {
+        this.context.authenticatedUser();
+        return gson.toJson(Map.of("today", DateUtils.getBusinessLocalDate().toString()));
+    }
+
     // ── GET /v1/branchday/missed ── days left open ────────────────────────────
 
     /**
@@ -139,7 +154,7 @@ public class BranchDayRegisterApiResource {
     public String missed(@QueryParam("officeId") final Long officeIdParam) {
         final AppUser currentUser = this.context.authenticatedUser();
         final Long officeId = resolveOffice(officeIdParam, currentUser);
-        final LocalDate today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+        final LocalDate today = DateUtils.getBusinessLocalDate();
 
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
                 SELECT r.id, r.office_id, o.name AS office_name, r.business_date,
@@ -253,7 +268,7 @@ public class BranchDayRegisterApiResource {
         final var root = this.fromJsonHelper.parse(body);
         final Long officeId = resolveOffice(this.fromJsonHelper.extractLongNamed("officeId", root), currentUser);
         final LocalDate businessDate = extractDate(root, "businessDate",
-                LocalDate.now(DateUtils.getDateTimeZoneOfTenant()));
+                DateUtils.getBusinessLocalDate());
         final BigDecimal openingCash = this.fromJsonHelper.extractBigDecimalWithLocaleNamed("openingCash", root);
         final List<Map<String, Object>> denominations = extractDenominations(root, "denominations");
         final String openingDifferenceReason = this.fromJsonHelper.extractStringNamed("openingDifferenceReason", root);
@@ -447,7 +462,7 @@ public class BranchDayRegisterApiResource {
         final var root = this.fromJsonHelper.parse(body);
         final Long officeId = resolveOffice(this.fromJsonHelper.extractLongNamed("officeId", root), currentUser);
         final LocalDate businessDate = extractDate(root, "businessDate",
-                LocalDate.now(DateUtils.getDateTimeZoneOfTenant()));
+                DateUtils.getBusinessLocalDate());
         final List<Map<String, Object>> denominations = extractDenominations(root, "denominations");
         final String openingDifferenceReason = this.fromJsonHelper.extractStringNamed("openingDifferenceReason", root);
 
@@ -801,7 +816,7 @@ public class BranchDayRegisterApiResource {
         final Long officeId = resolveOffice(officeIdParam, currentUser);
         final LocalDate businessDate = (businessDateParam != null && !businessDateParam.isBlank())
                 ? LocalDate.parse(businessDateParam)
-                : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+                : DateUtils.getBusinessLocalDate();
 
         final List<Long> registerIds = jdbcTemplate.queryForList(
                 "SELECT id FROM m_branch_day_register WHERE office_id = ? AND business_date = ?",

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashierdeposit/api/CashierDepositRequestApiResource.java

@@ -727,7 +727,7 @@ public class CashierDepositRequestApiResource {
             final Long savingsAccountId, final BigDecimal amount,
             final Object paymentTypeId, final String txnDateStr, final String note) {
 
-        final String today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
+        final String today = DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         final String date = txnDateStr != null && !txnDateStr.isBlank() ? formatForFineract(txnDateStr) : today;
 
         final JsonObject payload = new JsonObject();
@@ -761,7 +761,7 @@ public class CashierDepositRequestApiResource {
             final Long accountId, final BigDecimal amount,
             final Object paymentTypeId, final String txnDateStr, final String note) {
 
-        final String today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
+        final String today = DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         final String date = txnDateStr != null && !txnDateStr.isBlank() ? formatForFineract(txnDateStr) : today;
 
         final JsonObject payload = new JsonObject();
@@ -790,7 +790,7 @@ public class CashierDepositRequestApiResource {
             final Long accountId, final BigDecimal amount,
             final Object paymentTypeId, final String txnDateStr, final String note) {
 
-        final String today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
+        final String today = DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         final String date = txnDateStr != null && !txnDateStr.isBlank() ? formatForFineract(txnDateStr) : today;
 
         final JsonObject payload = new JsonObject();
@@ -844,7 +844,7 @@ public class CashierDepositRequestApiResource {
             return;
         }
 
-        final String today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
+        final String today = DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         final String date = txnDateStr != null && !txnDateStr.isBlank() ? formatForFineract(txnDateStr) : today;
 
         final JsonObject payload = new JsonObject();
@@ -867,7 +867,7 @@ public class CashierDepositRequestApiResource {
             final Long currentAccountId, final BigDecimal amount,
             final Object paymentTypeId, final String txnDateStr, final String note) {
 
-        final String today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
+        final String today = DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         final String date = txnDateStr != null && !txnDateStr.isBlank() ? formatForFineract(txnDateStr) : today;
 
         final JsonObject payload = new JsonObject();
@@ -976,7 +976,7 @@ public class CashierDepositRequestApiResource {
             final Object paymentTypeId, final String txnDateStr, final String note,
             final boolean isDeposit) {
 
-        final String today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
+        final String today = DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         final String date = txnDateStr != null && !txnDateStr.isBlank() ? formatForFineract(txnDateStr) : today;
 
         // Deposit (CR): cashier receives cash → credit selected GL, debit cash vault (contra)
@@ -1073,8 +1073,9 @@ public class CashierDepositRequestApiResource {
                 value, count, BigDecimal.valueOf((long) value * count),
                 // Dated on the request's own date, which is what the branch day's book figure reads.
                 // CURRENT_DATE is the database clock, so a deposit keyed on one date could land in the
-                // drawer on another and leave both days' cash wrong.
-                txnDate != null && !txnDate.isBlank() ? Date.valueOf(txnDate) : null,
+                // drawer on another and leave both days' cash wrong. No date falls back to the
+                // business date for the same reason.
+                Date.valueOf(txnDate != null && !txnDate.isBlank() ? LocalDate.parse(txnDate) : DateUtils.getBusinessLocalDate()),
                 cashierId, cashierUsername, paymentTypeName
             );
         }
@@ -1179,7 +1180,7 @@ public class CashierDepositRequestApiResource {
             final LocalDate ld = LocalDate.parse(isoDate, DateTimeFormatter.ISO_LOCAL_DATE);
             return ld.format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         } catch (Exception e) {
-            return LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
+            return DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ofPattern("dd MMMM yyyy"));
         }
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashreport/api/CashReportApiResource.java

@@ -83,7 +83,7 @@ public class CashReportApiResource {
     public String dayBook(@QueryParam("date") final String date, @QueryParam("side") final String side,
             @QueryParam("status") final String status) {
 
-        final String txnDate = (date != null && !date.isBlank()) ? date : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String txnDate = (date != null && !date.isBlank()) ? date : DateUtils.getBusinessLocalDate().toString();
 
         final List<Map<String, Object>> rows = new ArrayList<>();
 
@@ -470,7 +470,7 @@ public class CashReportApiResource {
     @GET
     @Path("closing")
     public String closing(@QueryParam("date") String date) {
-        final String txnDate = (date != null && !date.isBlank()) ? date : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String txnDate = (date != null && !date.isBlank()) ? date : DateUtils.getBusinessLocalDate().toString();
 
         // A closing report for a cashier is that one drawer, so it is scoped the way `excess` and
         // `cashierPosition` already are; a head cashier or admin gets null and still sees the branch.
@@ -938,7 +938,7 @@ public class CashReportApiResource {
             return gson.toJson(result);
         }
 
-        final String today = LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String today = DateUtils.getBusinessLocalDate().toString();
 
         // Find the earliest transfer date before today for which no settlement exists on or after that date
         final String sql = "SELECT MIN(ct.transfer_date) AS earliest_unsettled "
@@ -1001,7 +1001,7 @@ public class CashReportApiResource {
     @Path("cashier-position")
     public String cashierPosition(@QueryParam("cashierId") Long cashierId,
             @QueryParam("asOfDate") String asOfDate) {
-        final String dateFilter = (asOfDate != null && !asOfDate.isBlank()) ? asOfDate : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String dateFilter = (asOfDate != null && !asOfDate.isBlank()) ? asOfDate : DateUtils.getBusinessLocalDate().toString();
 
         // CASHIER role: always scope to their own position only
         final Long scopedId = cashierRoleHelper.getCashierIdForFiltering();
@@ -1032,7 +1032,7 @@ public class CashReportApiResource {
     @GET
     @Path("cashier-position/me")
     public String cashierPositionMe(@QueryParam("asOfDate") String asOfDate) {
-        final String dateFilter = (asOfDate != null && !asOfDate.isBlank()) ? asOfDate : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String dateFilter = (asOfDate != null && !asOfDate.isBlank()) ? asOfDate : DateUtils.getBusinessLocalDate().toString();
         Long appUserId;
         try {
             appUserId = context.authenticatedUser().getId();
@@ -1070,7 +1070,7 @@ public class CashReportApiResource {
     public String vaultPosition(@QueryParam("tellerId") final Long tellerId,
             @QueryParam("asOfDate") final String asOfDate) {
         final String dateFilter = (asOfDate != null && !asOfDate.isBlank()) ? asOfDate
-                : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+                : DateUtils.getBusinessLocalDate().toString();
 
         if (tellerId == null) {
             final List<Long> tellerIds = jdbcTemplate.queryForList("SELECT id FROM m_tellers ORDER BY id", Long.class);
@@ -1092,7 +1092,7 @@ public class CashReportApiResource {
     @Path("cashier-morning")
     public String cashierMorning(@QueryParam("cashierId") Long cashierId,
             @QueryParam("date") String date) {
-        final String txnDate = (date != null && !date.isBlank()) ? date : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String txnDate = (date != null && !date.isBlank()) ? date : DateUtils.getBusinessLocalDate().toString();
         if (cashierId == null) {
             Map<String, Object> empty = new LinkedHashMap<>();
             empty.put("cashierId", null);
@@ -1304,7 +1304,7 @@ public class CashReportApiResource {
             @QueryParam("offset") Integer offset,
             @QueryParam("limit") Integer limit) {
 
-        final String txnDate = (date != null && !date.isBlank()) ? date : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String txnDate = (date != null && !date.isBlank()) ? date : DateUtils.getBusinessLocalDate().toString();
         final int resolvedLimit = (limit != null && limit > 0) ? limit : 20;
         final int resolvedOffset = (offset != null && offset >= 0) ? offset : 0;
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashsettlement/api/CashSettlementApiResource.java

@@ -89,7 +89,7 @@ public class CashSettlementApiResource {
         }
 
         final LocalDate settlementDate = json.has("settlementDate") && !json.get("settlementDate").isJsonNull()
-                ? LocalDate.parse(json.get("settlementDate").getAsString()) : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+                ? LocalDate.parse(json.get("settlementDate").getAsString()) : DateUtils.getBusinessLocalDate();
         final String fromParty = json.has("fromParty") && !json.get("fromParty").isJsonNull()
                 ? json.get("fromParty").getAsString() : null;
         final String toParty = json.has("toParty") && !json.get("toParty").isJsonNull()
@@ -226,7 +226,7 @@ public class CashSettlementApiResource {
         }
                 glDispatchService.allocateCashToCashier(glTellerId,
                         settlement.getFromCashierId(), settlement.getSettlementAmount(), "INR",
-                        LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ISO_LOCAL_DATE),
+                        DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ISO_LOCAL_DATE),
                         "Reversal of cash settlement #" + id + (reason != null ? ": " + reason : ""));
             } catch (Exception ignored) {
             // intentionally ignored
@@ -247,7 +247,7 @@ public class CashSettlementApiResource {
             throw new PlatformDataIntegrityException("error.msg.cashsettlement.cashier.required",
                     "cashierId query param is required.");
         }
-        final String settlementDate = (date != null && !date.isBlank()) ? date : LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).toString();
+        final String settlementDate = (date != null && !date.isBlank()) ? date : DateUtils.getBusinessLocalDate().toString();
         Integer count = jdbcTemplate.queryForObject(
                 "SELECT COUNT(*) FROM m_cash_settlement WHERE from_cashier_id = ? AND settlement_date = CAST(? AS DATE) AND (is_reversed IS NULL OR is_reversed = false)",
                 Integer.class, cashierId, settlementDate);

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashtransfer/api/CashTransferApiResource.java

@@ -146,7 +146,7 @@ public class CashTransferApiResource {
             } catch (Exception ignored) {
             // intentionally ignored
         }
-            final LocalDate txnDate = transferDate != null ? transferDate : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+            final LocalDate txnDate = transferDate != null ? transferDate : DateUtils.getBusinessLocalDate();
             glDispatchService.allocateCashToCashier(glTellerId, toCashierId, total,
                     currencyCode, txnDate.format(DateTimeFormatter.ISO_LOCAL_DATE),
                     note != null ? note : "");
@@ -206,7 +206,7 @@ public class CashTransferApiResource {
         }
                 glDispatchService.settleCashFromCashier(glTellerId,
                         transfer.getToCashierId(), transfer.getTransferAmount(), "INR",
-                        java.time.LocalDate.now(DateUtils.getDateTimeZoneOfTenant()).format(DateTimeFormatter.ISO_LOCAL_DATE),
+                        DateUtils.getBusinessLocalDate().format(DateTimeFormatter.ISO_LOCAL_DATE),
                         "Reversal of cash transfer #" + id + (reason != null ? ": " + reason : ""));
             } catch (Exception ignored) {
             // intentionally ignored
@@ -291,7 +291,7 @@ public class CashTransferApiResource {
                     "Vault/teller " + fromTellerId + " was not found.");
         }
 
-        final LocalDate businessDate = transferDate != null ? transferDate : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+        final LocalDate businessDate = transferDate != null ? transferDate : DateUtils.getBusinessLocalDate();
         final java.sql.Date sqlBusinessDate = java.sql.Date.valueOf(businessDate);
 
         final List<Long> registerIds = jdbcTemplate.query("""

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashtransfer/api/CashierGlDenominationApiResource.java

@@ -91,7 +91,7 @@ public class CashierGlDenominationApiResource {
         final String txnDateStr = fromJsonHelper.extractStringNamed("txnDate", root);
         final LocalDate txnDate = (txnDateStr != null && !txnDateStr.isBlank())
                 ? LocalDate.parse(txnDateStr)
-                : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+                : DateUtils.getBusinessLocalDate();
 
         if (!fromJsonHelper.parameterExists("denominationBreakdown", root)) {
             return "{\"result\":\"skipped\"}";

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashtransfer/api/ShareAdvanceCollectionApiResource.java

@@ -889,7 +889,7 @@ public class ShareAdvanceCollectionApiResource {
             final Long resolvedClientId = toLong(dep.get("client_id"));
             final LocalDate collectionDate = dep.get("txn_date") instanceof java.sql.Date
                     ? ((java.sql.Date) dep.get("txn_date")).toLocalDate()
-                    : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+                    : DateUtils.getBusinessLocalDate();
             final String receiptNo = nextReceiptNo();
             // What the cashier actually typed at save time, when they typed anything -- that is what
             // the Apply Share screen's Description column exists to show. Falls back to a plain
@@ -927,7 +927,7 @@ public class ShareAdvanceCollectionApiResource {
             final Object submittedAt = req.get("submitted_at");
             final LocalDate collectionDate = (actionedAt != null ? actionedAt : submittedAt) instanceof java.sql.Timestamp
                     ? ((java.sql.Timestamp) (actionedAt != null ? actionedAt : submittedAt)).toLocalDateTime().toLocalDate()
-                    : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+                    : DateUtils.getBusinessLocalDate();
             final String voucherNo = (String) req.get("voucher_no");
             final String receiptNo = nextReceiptNo();
             final String reqDescription = (String) req.get("description");
@@ -1006,7 +1006,7 @@ public class ShareAdvanceCollectionApiResource {
         final Long officeId = dep.get("office_id") != null ? toLong(dep.get("office_id")) : loadClientOfficeId(clientId);
         final String currency = dep.get("currency_code") != null ? (String) dep.get("currency_code") : "INR";
         final LocalDate collectionDate = dep.get("txn_date") instanceof java.sql.Date ? ((java.sql.Date) dep.get("txn_date")).toLocalDate()
-                : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+                : DateUtils.getBusinessLocalDate();
 
         // What the cashier actually typed at save time, when they typed anything -- same preference
         // as autoAdoptShareCollectionTagged, so a receipt reads identically whether it got here by
@@ -1093,7 +1093,7 @@ public class ShareAdvanceCollectionApiResource {
         final Object submittedAt = req.get("submitted_at");
         final LocalDate collectionDate = (actionedAt != null ? actionedAt : submittedAt) instanceof java.sql.Timestamp
                 ? ((java.sql.Timestamp) (actionedAt != null ? actionedAt : submittedAt)).toLocalDateTime().toLocalDate()
-                : LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+                : DateUtils.getBusinessLocalDate();
 
         final String receiptNo = nextReceiptNo();
         final String reqDescription = (String) req.get("description");
@@ -1338,7 +1338,7 @@ public class ShareAdvanceCollectionApiResource {
 
     private LocalDate parseDate(final String raw) {
         if (raw == null || raw.isBlank()) {
-            return LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
+            return DateUtils.getBusinessLocalDate();
         }
         try {
             return LocalDate.parse(raw);

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkwithdrawal/api/ClerkShareWithdrawalRequestApiResource.java

@@ -451,8 +451,18 @@ public class ClerkShareWithdrawalRequestApiResource {
         // not-applicable rather than failed for a GL request — a share account with no linked
         // savings is a perfectly valid GL-settlement case.
         final boolean glSettlementMode = "GL".equals(record.get("settlement_mode"));
-        checks.add(glSettlementMode
-                ? checkResult("Linked savings account is Active", true, "Not applicable — settlement is a GL book-transfer")
+        // 'NONE' is the third mode approve() handles, and submit() produces it on its own: a clerk who
+        // names the product's own Share Sundry GL as the destination is saying "stop here", so the
+        // request is downgraded from GL to NONE and approve() posts Dr Share Capital / Cr Share Sundry
+        // and nothing further. Like a GL settlement it never reaches a savings account, so the
+        // savings-side checks below do not apply to it either — running them reports a missing fund
+        // source mapping that no posting in this mode is ever going to read.
+        final boolean sundryOnlySettlement = "NONE".equals(record.get("settlement_mode"));
+        final boolean noSavingsLeg = glSettlementMode || sundryOnlySettlement;
+        checks.add(noSavingsLeg
+                ? checkResult("Linked savings account is Active", true, sundryOnlySettlement
+                        ? "Not applicable — the redemption rests in Share Sundry"
+                        : "Not applicable — settlement is a GL book-transfer")
                 : checkResult("Linked savings account is Active", savingsAccountId != null && savingsStatus != null && savingsStatus == 300,
                         savingsAccountId == null ? "No linked savings account configured"
                                 : "Account #" + savingsAccountId + " — " + savingsStatusLabel(savingsStatus)));
@@ -541,6 +551,9 @@ public class ClerkShareWithdrawalRequestApiResource {
             final boolean settlementGlPresent = glAccountIdObj != null;
             checks.add(checkResult("Settlement GL Account recorded", settlementGlPresent,
                     settlementGlPresent ? glCodeOf(((Number) glAccountIdObj).longValue()) : "Missing"));
+        } else if (sundryOnlySettlement) {
+            checks.add(checkResult("Settlement destination recorded", true,
+                    "Share Sundry — the redemption stops there, so no fund source mapping is read"));
         } else {
             boolean glMappingOk = false;
             String glMappingDetail = "Linked savings account or settlement payment type missing — cannot check";
@@ -992,8 +1005,8 @@ public class ClerkShareWithdrawalRequestApiResource {
         // The purchase that issued the holding - type 500. Its unit price is what the member paid.
         final BigDecimal unitPrice = jdbcTemplate
                 .queryForList("""
-                        SELECT unit_price FROM m_share_account_transaction
-                         WHERE share_account_id = ? AND type_enum = 500 AND unit_price IS NOT NULL
+                        SELECT unit_price FROM m_share_account_transactions
+                         WHERE account_id = ? AND is_active = true AND type_enum = 500 AND unit_price IS NOT NULL
                          ORDER BY id DESC LIMIT 1
                         """, BigDecimal.class, shareAccountId)
                 .stream().findFirst().orElse(null);

fineract-provider/src/main/java/org/apache/fineract/portfolio/rbireserve/api/RbiReserveConfigApiResource.java

@@ -210,12 +210,14 @@ public class RbiReserveConfigApiResource {
                 ROLE_USAGE.put(role, "OSS 2 (RoE) — movement over the quarter");
             } else {
                 ROLE_GROUPS.put(role, "RESERVE");
+                // Both ratios are settled on Form 1 - Part B is section 18, Part C section 24 - so
+                // the part is named rather than a separate return that does not exist.
                 if ("SLR_INVESTMENTS".equals(role)) {
-                    ROLE_USAGE.put(role, "Form 9 (SLR) — maintained");
+                    ROLE_USAGE.put(role, "Form 1 Part C (SLR) — maintained");
                 } else if ("DEMAND_TIME_LIABILITIES".equals(role)) {
-                    ROLE_USAGE.put(role, "Form 1 & Form 9 — base");
+                    ROLE_USAGE.put(role, "Form 1 — base for both ratios");
                 } else {
-                    ROLE_USAGE.put(role, "Form 1 (CRR) — maintained");
+                    ROLE_USAGE.put(role, "Form 1 Part B (CRR) — maintained");
                 }
             }
         }

fineract-provider/src/main/java/org/apache/fineract/portfolio/rbireserve/api/RbiReserveReturnApiResource.java

@@ -1084,6 +1084,15 @@ public class RbiReserveReturnApiResource {
      */
     private static LocalDate requirePastOrPresent(final LocalDate date, final String what) {
         final LocalDate today = DateUtils.getBusinessLocalDate();
+        // A year the ledger could not hold. A date field hands over whatever has been typed so far,
+        // so a half-typed year arrives as a real date - "0026-09-30" parses cleanly - and the return
+        // then reads a period no bank has entries for and reports every line nil.
+        if (date.getYear() < 1900) {
+            throw new PlatformDataIntegrityException("error.msg.rbireservereturn.year.incomplete",
+                    what + " (" + date + ") has a year below 1900, which looks like a date still being "
+                            + "typed rather than a period to report.",
+                    what, date.toString());
+        }
         if (date.isAfter(today)) {
             throw new PlatformDataIntegrityException("error.msg.rbireservereturn.future.date",
                     what + " (" + date + ") is in the future; the bank's business date is " + today
@@ -1130,6 +1139,8 @@ public class RbiReserveReturnApiResource {
     public String form1Statutory(@QueryParam("reportingDate") final String reportingDateParam,
             @QueryParam("firstColumnDate") final String firstColumnDateParam,
             @QueryParam("secondColumnDate") final String secondColumnDateParam,
+            @QueryParam("firstBaseDate") final String firstBaseDateParam,
+            @QueryParam("secondBaseDate") final String secondBaseDateParam,
             @QueryParam("officeId") final Long officeId) {
         this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
 
@@ -1174,15 +1185,51 @@ public class RbiReserveReturnApiResource {
         }
 
         // The third column is the base the current fortnight's ratios are charged on - the last
-        // Friday of the second preceding fortnight - not the reporting date.
+        // matching close one month earlier - not the reporting date.
         //
         // It was the reporting date. Since the return is now made up to the second column, that
         // made the third column a copy of the second: two identically dated columns carrying
         // identical figures, which reads as a filled form and says nothing. The base belongs on the
         // face of the form because every required amount below is computed from it, and a reviewer
         // cannot check a requirement whose base is not stated.
-        final LocalDate currentBase = formOneBaseDate(currentClose);
-        final List<LocalDate> columnDates = List.of(previousClose, currentClose, currentBase);
+        // Each close has its own base, and either can be given outright.
+        //
+        // Derived, the base is the matching close one month earlier, which is
+        // what the rules fix it at. But a bank migrating onto the system, or filing a corrected
+        // return for a period whose base fell before its ledger starts, has a base date that the
+        // rule produces and the ledger cannot answer - and the ratio then reads nil against real
+        // liabilities. Given explicitly, the date entered is used and stated on the form, so a
+        // reader can see which base each column was charged on.
+        final LocalDate previousBase = firstBaseDateParam == null || firstBaseDateParam.isBlank()
+                ? formOneBaseDate(previousClose)
+                : requirePastOrPresent(LocalDate.parse(firstBaseDateParam), "The first column's base date");
+        final LocalDate currentBase = secondBaseDateParam == null || secondBaseDateParam.isBlank()
+                ? formOneBaseDate(currentClose)
+                : requirePastOrPresent(LocalDate.parse(secondBaseDateParam), "The second column's base date");
+
+        // A base dated after the close it serves would charge the ratio on liabilities the bank had
+        // not yet taken on - the figure would be arithmetically fine and mean nothing.
+        if (previousBase.isAfter(previousClose)) {
+            throw new PlatformDataIntegrityException("error.msg.rbireservereturn.base.after.close",
+                    "The first column's base date (" + previousBase + ") falls after the close it is charged on ("
+                            + previousClose + ").",
+                    previousBase.toString(), previousClose.toString());
+        }
+        if (currentBase.isAfter(currentClose)) {
+            throw new PlatformDataIntegrityException("error.msg.rbireservereturn.base.after.close",
+                    "The second column's base date (" + currentBase + ") falls after the close it is charged on ("
+                            + currentClose + ").",
+                    currentBase.toString(), currentClose.toString());
+        }
+
+        // Two columns, one per fortnight close. The base dates are not columns of their own: they
+        // are stated against the lines they settle, and a third column headed with one printed the
+        // base's own balances beside the closes', which read as a third period the bank was
+        // reporting rather than as the figures the ratios were charged on.
+        final List<LocalDate> columnDates = List.of(previousClose, currentClose);
+        // One base per column, in the same order, so each column is charged on its own base rather
+        // than both on one.
+        final List<LocalDate> baseDates = List.of(previousBase, currentBase);
 
         final Map<String, Object> response = new LinkedHashMap<>();
         response.put("formCode", "FORM_1_STATUTORY");
@@ -1190,6 +1237,9 @@ public class RbiReserveReturnApiResource {
         response.put("statutoryReference", "Banking Regulation (Co-operative Societies) Rules, 1966");
         response.put("reportingDate", reportingDate.toString());
         response.put("columns", columnDates.stream().map(LocalDate::toString).toList());
+        // Stated beside the columns so a reader can see which date each ratio was charged on,
+        // without the base needing a column of its own.
+        response.put("baseColumns", baseDates.stream().map(LocalDate::toString).toList());
 
         final Rate crr = rateInForce("CRR", reportingDate);
         final Rate slr = rateInForce("SLR", reportingDate);
@@ -1197,10 +1247,14 @@ public class RbiReserveReturnApiResource {
         response.put("slrPercentage", slr == null ? null : slr.percentage);
 
         final List<Map<String, Object>> parts = new ArrayList<>();
-        parts.add(formOnePartA(columnDates, officeId, crr, slr));
+        parts.add(formOnePartA(columnDates, baseDates, officeId, crr, slr));
         response.put("partA", parts.get(0));
-        response.put("partB", formOnePartB(columnDates, officeId, crr));
-        response.put("partC", formOnePartC(columnDates, officeId, slr));
+        response.put("partB", formOnePartB(columnDates, baseDates, officeId, crr));
+        response.put("partC", formOnePartC(columnDates, baseDates, officeId, slr));
+
+        // Every day of the month the closes fall in, charged on each day's own base. The form
+        // reports two closes; compliance turns on every day between them.
+        response.put("daily", formOneDaily(previousClose.withDayOfMonth(1), currentClose, officeId, crr, slr));
 
         final List<String> unmet = new ArrayList<>();
         if (crr == null) {
@@ -1219,9 +1273,8 @@ public class RbiReserveReturnApiResource {
         final BigDecimal baseLiabilities = formOneNetLiabilities(currentBase, officeId);
         if (baseLiabilities.compareTo(BigDecimal.ZERO) == 0) {
             unmet.add("Both ratios are charged on the net liabilities of " + currentBase
-                    + " — the last Friday of the second preceding fortnight — and the ledger holds "
-                    + "none on that date. The required amounts are therefore nil. They are nil "
-                    + "because the base is nil, not because nothing is required.");
+                    + ", and the ledger holds none on that date. The required amounts are therefore "
+                    + "nil — nil because the base is nil, not because nothing is required.");
         }
 
         response.put("unmetRequirements", unmet);
@@ -1229,7 +1282,7 @@ public class RbiReserveReturnApiResource {
     }
 
     /** Part A: the liabilities and assets the two ratios are worked out from. */
-    private Map<String, Object> formOnePartA(final List<LocalDate> dates, final Long officeId, final Rate crr,
+    private Map<String, Object> formOnePartA(final List<LocalDate> dates, final List<LocalDate> bases, final Long officeId, final Rate crr,
             final Rate slr) {
         final List<Map<String, Object>> lines = new ArrayList<>();
 
@@ -1279,7 +1332,25 @@ public class RbiReserveReturnApiResource {
         for (int i = 0; i < dates.size(); i++) {
             iv.add(totalI.get(i).subtract(totalIII.get(i)).max(BigDecimal.ZERO).add(totalII.get(i)));
         }
-        lines.add(formOneTotal("IV. TOTAL (NET) DEMAND AND TIME LIABILITIES FOR THE PURPOSE OF SECTIONS 18 AND 24", iv));
+        // The form carries IV twice, and the difference between the two is the whole of how the
+        // ratios work. (a) is this column's own liabilities - what the bank owed on the close being
+        // reported. (b) is the base: the same figure read at the earlier close, and the only one the
+        // requirement is actually charged on. A form showing one IV reads as though the bank had to
+        // hold a ratio of today's liabilities, which is not what either section says.
+        lines.add(formOneTotal(
+                "IV. a) TOTAL (NET) DEMAND AND TIME LIABILITIES FOR THE PURPOSE OF SECTIONS 18 AND 24 [CURRENT FORTNIGHT]", iv));
+        final List<BigDecimal> ivBase = new ArrayList<>();
+        final List<String> ivBaseDates = new ArrayList<>();
+        for (int i = 0; i < dates.size(); i++) {
+            final LocalDate base = baseFor(bases, dates, i);
+            ivBaseDates.add(base.toString());
+            ivBase.add(formOneNetLiabilities(base, officeId));
+        }
+        final Map<String, Object> ivBaseRow = formOneTotal(
+                "IV. b) TOTAL (NET) DEMAND AND TIME LIABILITIES FOR THE PURPOSE OF SECTIONS 18 AND 24 [SECOND PRECEDING FORTNIGHT]",
+                ivBase);
+        ivBaseRow.put("baseDates", ivBaseDates);
+        lines.add(ivBaseRow);
 
         final List<BigDecimal> v = formOneLine(lines, "V. CASH ON HAND", "CASH_IN_HAND", dates, officeId, 0);
 
@@ -1311,37 +1382,25 @@ public class RbiReserveReturnApiResource {
         }
         lines.add(formOneTotal("VIII. NET BALANCE IN CURRENT ACCOUNTS — excess of III(A) over I(a)(i)", viii));
 
-        // The liabilities the ratios are charged on: the last Friday of the second preceding
-        // fortnight, read per column rather than once, so each column states its own base.
-        final List<BigDecimal> baseDateDtl = new ArrayList<>();
-        final List<String> baseDates = new ArrayList<>();
-        for (final LocalDate date : dates) {
-            final LocalDate base = formOneBaseDate(date);
-            baseDates.add(base.toString());
-            baseDateDtl.add(formOneNetLiabilities(base, officeId));
-        }
-        final Map<String, Object> baseRow = formOneTotal(
-                "DEMAND AND TIME LIABILITIES OF THE BASE DATE — last Friday of the second preceding fortnight",
-                baseDateDtl);
-        baseRow.put("baseDates", baseDates);
-        lines.add(baseRow);
-
+        // The base liabilities are IV(b) above - it used to be repeated as a row of its own at the
+        // foot of the part, which put the same figure on the form twice under two different names.
         final Map<String, Object> part = new LinkedHashMap<>();
         part.put("title", "PART A");
         part.put("lines", lines);
-        part.put("baseDates", baseDates);
-        part.put("baseDateLiabilities", baseDateDtl);
+        part.put("baseDates", ivBaseDates);
+        part.put("baseDateLiabilities", ivBase);
         return part;
     }
 
     /** Part B: compliance with section 18 — the cash reserve. */
-    private Map<String, Object> formOnePartB(final List<LocalDate> dates, final Long officeId, final Rate crr) {
+    private Map<String, Object> formOnePartB(final List<LocalDate> dates, final List<LocalDate> bases, final Long officeId, final Rate crr) {
         final List<Map<String, Object>> lines = new ArrayList<>();
         final List<BigDecimal> required = new ArrayList<>();
         final List<BigDecimal> maintained = new ArrayList<>();
 
-        for (final LocalDate date : dates) {
-            final BigDecimal base = formOneNetLiabilities(formOneBaseDate(date), officeId);
+        for (int i = 0; i < dates.size(); i++) {
+            final LocalDate date = dates.get(i);
+            final BigDecimal base = formOneNetLiabilities(baseFor(bases, dates, i), officeId);
             required.add(crr == null ? BigDecimal.ZERO
                     : base.multiply(crr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP));
             // X = V + VI + VIII, the form's own definition.
@@ -1354,8 +1413,12 @@ public class RbiReserveReturnApiResource {
             maintained.add(cash.add(currentAccounts).add(netCurrent));
         }
 
-        lines.add(formOneTotal("IX. " + (crr == null ? "CRR" : crr.percentage + "%")
-                + " of IV as on the last Friday of the second preceding fortnight", required));
+        // The rate is named against IV(b), not IV, because that is the figure it is charged on. The
+        // template's own wording says "Last Friday of the Second Preceding fortnight"; this bank's
+        // base rule is the matching close of the previous month, so the line says IV(b) and leaves
+        // the base date itself to the column heading rather than claiming a Friday it did not use.
+        lines.add(formOneTotal("IX. CRR REQUIRED TO BE MAINTAINED — " + (crr == null ? "rate not set" : crr.percentage + "% of IV(b)"),
+                required));
         lines.add(formOneTotal("X. CASH RESERVE ACTUALLY MAINTAINED (V + VI + VIII)", maintained));
 
         final Map<String, Object> part = new LinkedHashMap<>();
@@ -1368,15 +1431,16 @@ public class RbiReserveReturnApiResource {
     }
 
     /** Part C: compliance with section 24 — the liquid assets. */
-    private Map<String, Object> formOnePartC(final List<LocalDate> dates, final Long officeId, final Rate slr) {
+    private Map<String, Object> formOnePartC(final List<LocalDate> dates, final List<LocalDate> bases, final Long officeId, final Rate slr) {
         final List<Map<String, Object>> lines = new ArrayList<>();
         final List<BigDecimal> required = new ArrayList<>();
         final List<BigDecimal> cashAndOther = new ArrayList<>();
         final List<BigDecimal> gold = new ArrayList<>();
         final List<BigDecimal> securities = new ArrayList<>();
 
-        for (final LocalDate date : dates) {
-            final BigDecimal base = formOneNetLiabilities(formOneBaseDate(date), officeId);
+        for (int i = 0; i < dates.size(); i++) {
+            final LocalDate date = dates.get(i);
+            final BigDecimal base = formOneNetLiabilities(baseFor(bases, dates, i), officeId);
             final BigDecimal slrRequired = slr == null ? BigDecimal.ZERO
                     : base.multiply(slr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
             required.add(slrRequired);
@@ -1395,8 +1459,9 @@ public class RbiReserveReturnApiResource {
             securities.add(figureFor("SLR_INVESTMENTS", date, officeId).amount);
         }
 
-        lines.add(formOneTotal("XI. " + (slr == null ? "SLR" : slr.percentage + "%")
-                + " of IV as on the last Friday of the second preceding fortnight", required));
+        // Charged on IV(b) like the cash reserve above, and named the same way.
+        lines.add(formOneTotal("XI. SLR REQUIRED TO BE MAINTAINED — " + (slr == null ? "rate not set" : slr.percentage + "% of IV(b)"),
+                required));
         lines.add(formOneHeading("XII. ASSETS ACTUALLY MAINTAINED"));
         lines.add(formOneRow("(a) Cash and other balances maintained in India (X − IX + VII)", null, cashAndOther, 1));
         lines.add(formOneRow("(b) Gold", "FORMA_SLR_GOLD", gold, 1));
@@ -1413,6 +1478,115 @@ public class RbiReserveReturnApiResource {
         return part;
     }
 
+    /**
+     * Every day of the period the form covers, with what each ratio required that day and what was
+     * held against it.
+     *
+     * <p>
+     * The form itself reports two closes, and a bank that held nothing for thirteen days and topped
+     * up on the fourteenth has a form that reads as compliant. Both ratios are reckoned over the
+     * whole period, so the day-by-day position is what the compliance actually turns on - and it is
+     * the figure an inspector asks for first.
+     *
+     * <p>
+     * Each day is charged on ITS OWN base, read through the same rule the columns use, so a day in
+     * the first fortnight is measured against a different requirement from one in the second. A
+     * single required amount applied across the month would show every day of one fortnight passing
+     * or failing for the wrong reason.
+     *
+     * @param from the first day reported, usually the start of the month the closes fall in.
+     * @param to the last, which is the later close.
+     */
+    private Map<String, Object> formOneDaily(final LocalDate from, final LocalDate to, final Long officeId,
+            final Rate crr, final Rate slr) {
+        final List<Map<String, Object>> days = new ArrayList<>();
+        BigDecimal crrTotal = BigDecimal.ZERO;
+        BigDecimal slrTotal = BigDecimal.ZERO;
+        BigDecimal crrLowest = null;
+        BigDecimal slrLowest = null;
+        LocalDate crrLowestOn = null;
+        LocalDate slrLowestOn = null;
+        int crrShortDays = 0;
+        int slrShortDays = 0;
+
+        for (LocalDate day = from; !day.isAfter(to); day = day.plusDays(1)) {
+            final BigDecimal base = formOneNetLiabilities(formOneBaseDate(day), officeId);
+            final BigDecimal crrRequired = crr == null ? BigDecimal.ZERO
+                    : base.multiply(crr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
+            final BigDecimal slrRequired = slr == null ? BigDecimal.ZERO
+                    : base.multiply(slr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
+
+            final BigDecimal crrHeld = formOnePartBMaintained(day, officeId);
+            // SLR counts the cash held OVER the section 18 requirement, plus the other balances and
+            // the securities - the same definition Part C uses, so the two cannot disagree.
+            final BigDecimal excessCash = crrHeld.subtract(crrRequired).max(BigDecimal.ZERO);
+            final BigDecimal slrHeld = excessCash
+                    .add(figureFor("FORM1_VII_A_STATE_COOP_OTHER", day, officeId).amount)
+                    .add(figureFor("FORM1_VII_B_DCCB_OTHER", day, officeId).amount)
+                    .add(figureFor("FORM1_VII_C_GOVT_SECURITIES", day, officeId).amount)
+                    .add(figureFor("FORMA_SLR_GOLD", day, officeId).amount)
+                    .add(figureFor("SLR_INVESTMENTS", day, officeId).amount);
+
+            final BigDecimal crrSurplus = crrHeld.subtract(crrRequired);
+            final BigDecimal slrSurplus = slrHeld.subtract(slrRequired);
+            if (crrSurplus.compareTo(BigDecimal.ZERO) < 0) {
+                crrShortDays++;
+            }
+            if (slrSurplus.compareTo(BigDecimal.ZERO) < 0) {
+                slrShortDays++;
+            }
+
+            crrTotal = crrTotal.add(crrHeld);
+            slrTotal = slrTotal.add(slrHeld);
+            if (crrLowest == null || crrHeld.compareTo(crrLowest) < 0) {
+                crrLowest = crrHeld;
+                crrLowestOn = day;
+            }
+            if (slrLowest == null || slrHeld.compareTo(slrLowest) < 0) {
+                slrLowest = slrHeld;
+                slrLowestOn = day;
+            }
+
+            final Map<String, Object> row = new LinkedHashMap<>();
+            row.put("date", day.toString());
+            row.put("baseDate", formOneBaseDate(day).toString());
+            // The liabilities the day was charged on, stated rather than left to be divided back out
+            // of the requirement: the CIMS daily sheets carry it as a column of its own, and on a day
+            // whose rate is unset the requirement is zero, which no division recovers a base from.
+            row.put("baseLiabilities", base);
+            // The day's OWN liabilities, which the base above does not show. The base holds still
+            // for a whole fortnight, so a table carrying only it cannot say whether the bank's
+            // liabilities rose or fell on any particular day - every row of the fortnight reads the
+            // same. This moves daily, and the gap between the two is the lag the rules build in.
+            row.put("ownLiabilities", formOneNetLiabilities(day, officeId));
+            row.put("crrRequired", crrRequired);
+            row.put("crrMaintained", crrHeld);
+            row.put("crrSurplus", crrSurplus);
+            row.put("slrRequired", slrRequired);
+            row.put("slrMaintained", slrHeld);
+            row.put("slrSurplus", slrSurplus);
+            days.add(row);
+        }
+
+        final Map<String, Object> out = new LinkedHashMap<>();
+        out.put("from", from.toString());
+        out.put("to", to.toString());
+        out.put("days", days);
+        out.put("dayCount", days.size());
+        final BigDecimal count = BigDecimal.valueOf(Math.max(days.size(), 1));
+        out.put("crrAverage", crrTotal.divide(count, 2, RoundingMode.HALF_UP));
+        out.put("slrAverage", slrTotal.divide(count, 2, RoundingMode.HALF_UP));
+        out.put("crrLowest", crrLowest == null ? BigDecimal.ZERO : crrLowest);
+        out.put("crrLowestOn", crrLowestOn == null ? null : crrLowestOn.toString());
+        out.put("slrLowest", slrLowest == null ? BigDecimal.ZERO : slrLowest);
+        out.put("slrLowestOn", slrLowestOn == null ? null : slrLowestOn.toString());
+        // Counted rather than left for a reader to spot: a single day short is a breach, and on a
+        // table of thirty rows it is exactly what the eye skips.
+        out.put("crrShortDays", crrShortDays);
+        out.put("slrShortDays", slrShortDays);
+        return out;
+    }
+
     private BigDecimal formOnePartBRequired(final LocalDate date, final Long officeId) {
         final Rate crr = rateInForce("CRR", date);
         if (crr == null) {
@@ -1433,23 +1607,47 @@ public class RbiReserveReturnApiResource {
     }
 
     /**
-     * The date both ratios are charged on: the last Friday of the SECOND PRECEDING fortnight.
+     * The base date a column's ratios are charged on.
      *
      * <p>
-     * Counted in fortnights, not in weeks. For a column closing 15 August the fortnight it belongs
-     * to is 1-15 August, the first preceding one is 16-31 July, and the second is 1-15 July - so
-     * the base falls in the first half of July, roughly six weeks back rather than the four a
-     * straight subtraction would give. Reading the rate off a date a fortnight too late would
-     * report a requirement the bank never had time to meet, which is the whole point of the lag.
+     * Taken from the list the caller supplied, so a base entered by hand reaches every part of the
+     * form rather than only the column heading. Where no list was given - or it is shorter than the
+     * columns - the statutory rule applies.
+     */
+    private LocalDate baseFor(final List<LocalDate> bases, final List<LocalDate> dates, final int index) {
+        if (bases != null && index < bases.size() && bases.get(index) != null) {
+            return bases.get(index);
+        }
+        return formOneBaseDate(dates.get(index));
+    }
+
+    /**
+     * The date a column's ratios are charged on: the previous month's matching fortnight close.
      *
      * <p>
-     * Within that fortnight the form takes its last Friday, shifted off a holiday the same way
-     * every other reporting date is.
+     * Which fortnight the column falls in settles it, not the day it carries. The 1st to the 15th
+     * charge on the 15th of the previous month; anything later charges on the previous month's END,
+     * whatever day that is. So 30 September charges on 31 August - and so does 20 September, since
+     * both sit in the second fortnight and the second fortnight closes with the month.
+     *
+     * <p>
+     * Keyed on the fortnight rather than on the day number because the two closes are not the same
+     * kind of date: the 15th is fixed, the month end moves between 28 and 31. Matching day for day
+     * would charge 30 September on 30 August, a date that closes nothing.
+     *
+     * <p>
+     * RBI's own wording is "the last Friday of the second preceding fortnight", and that rule has
+     * been tried here twice. Both times it was taken out again for the same reason: it puts the base
+     * on a weekday that moves and roughly six weeks back, and the dates it produces do not match the
+     * returns this bank has already filed by hand. The fortnight closes this bank files on are the
+     * 15th and the month end. Where a particular return needs some other base, it can be entered by
+     * hand through {@code baseFor} above, which is why that path exists.
      */
     private LocalDate formOneBaseDate(final LocalDate columnDate) {
-        final LocalDate ownClose = fortnightCloseOnOrAfter(columnDate);
-        final LocalDate secondPrecedingClose = fortnightCloseBefore(fortnightCloseBefore(ownClose));
-        return precedingWorkingDay(reportingFridayOnOrBefore(secondPrecedingClose));
+        final LocalDate previousMonthEnd = columnDate.withDayOfMonth(1).minusDays(1);
+        // Which fortnight the column falls in settles the base, not the day it carries. The first
+        // fortnight closes on the 15th; everything after it closes on the month end.
+        return columnDate.getDayOfMonth() <= 15 ? previousMonthEnd.withDayOfMonth(15) : previousMonthEnd;
     }
 
     /**
@@ -1579,7 +1777,10 @@ public class RbiReserveReturnApiResource {
         final LocalDate previousClose = requested.withDayOfMonth(1).minusDays(1);
         final LocalDate base = formOneBaseDate(currentClose);
 
-        final List<LocalDate> columnDates = List.of(previousClose, currentClose, base);
+        // Two columns, as on Form 1. The base is stated against the lines it settles rather than
+        // given a column, where its balances would read as a third period being reported.
+        final List<LocalDate> columnDates = List.of(previousClose, currentClose);
+        final List<LocalDate> baseDates = List.of(formOneBaseDate(previousClose), base);
 
         final Map<String, Object> response = new LinkedHashMap<>();
         response.put("formCode", "FORM_9_STATUTORY");
@@ -1590,6 +1791,7 @@ public class RbiReserveReturnApiResource {
         response.put("monthEnd", nominalMonthEnd.toString());
         response.put("monthComplete", monthComplete);
         response.put("columns", columnDates.stream().map(LocalDate::toString).toList());
+        response.put("baseColumns", baseDates.stream().map(LocalDate::toString).toList());
 
         final Rate crr = rateInForce("CRR", currentClose);
         final Rate slr = rateInForce("SLR", currentClose);
@@ -1599,8 +1801,11 @@ public class RbiReserveReturnApiResource {
         // Part A establishes the liabilities both ratios are charged on, so it is needed here even
         // though only section 24 is settled below: without it the required amount at XI is a figure
         // with nothing behind it.
-        response.put("partA", formOnePartA(columnDates, officeId, crr, slr));
-        response.put("partC", formOnePartC(columnDates, officeId, slr));
+        response.put("partA", formOnePartA(columnDates, baseDates, officeId, crr, slr));
+        response.put("partC", formOnePartC(columnDates, baseDates, officeId, slr));
+        // Every day of the month, as on Form 1. Section 24 is reckoned over the period too, so a
+        // month-end position that passes says nothing about the days behind it.
+        response.put("daily", formOneDaily(currentClose.withDayOfMonth(1), currentClose, officeId, crr, slr));
 
         final List<String> unmet = new ArrayList<>();
         if (slr == null) {
@@ -1620,9 +1825,9 @@ public class RbiReserveReturnApiResource {
         // As on Form 1: a nil base makes the requirement nil, and the form then reads the same as a
         // bank with nothing to maintain. Said with the date so the nil can be read for what it is.
         if (formOneNetLiabilities(base, officeId).compareTo(BigDecimal.ZERO) == 0) {
-            unmet.add("The ratio is charged on the net liabilities of " + base + " — the last Friday "
-                    + "of the second preceding fortnight — and the ledger holds none on that date. "
-                    + "The required amount is therefore nil, because the base is nil.");
+            unmet.add("The ratio is charged on the net liabilities of " + base
+                    + ", and the ledger holds none on that date. The required amount is therefore "
+                    + "nil, because the base is nil.");
         }
         response.put("unmetRequirements", unmet);
         return gson.toJson(response);

fineract-provider/src/main/java/org/apache/fineract/portfolio/rbireserve/service/RbiFormAAutoSaveService.java

@@ -95,7 +95,9 @@ public class RbiFormAAutoSaveService {
             // No column dates passed: today IS a fortnight close - the check above returned
             // otherwise - so the form derives its own pair from it, which is the pair an unattended
             // run should file. A filer needing a different period enters both dates on the screen.
-            report = gson.fromJson(returnApiResource.form1Statutory(today.toString(), null, null, null),
+            // No base dates passed either: an unattended run files the base the rules fix, which is
+            // what a saved return should carry. A filer needing a different base enters it on screen.
+            report = gson.fromJson(returnApiResource.form1Statutory(today.toString(), null, null, null, null, null),
                     JsonObject.class);
         } catch (final RuntimeException e) {
             // A return that cannot be computed is not an error worth failing the batch over - an

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/dailyinterest/SavingsDailyInterestService.java

@@ -580,7 +580,7 @@ public class SavingsDailyInterestService {
         final BigDecimal balance = jdbcTemplate.queryForObject("""
                 SELECT COALESCE(SUM(CASE
                          WHEN t.transaction_type_enum IN (1, 3, 8) THEN t.amount
-                         WHEN t.transaction_type_enum IN (2, 4, 5, 7) THEN -t.amount
+                         WHEN t.transaction_type_enum IN (2, 4, 5, 7, 18) THEN -t.amount
                          ELSE 0 END), 0)
                   FROM m_savings_account_transaction t
                  WHERE t.savings_account_id = ?
@@ -597,7 +597,7 @@ public class SavingsDailyInterestService {
                 SELECT t.transaction_date AS d,
                        SUM(CASE
                          WHEN t.transaction_type_enum IN (1, 3, 8) THEN t.amount
-                         WHEN t.transaction_type_enum IN (2, 4, 5, 7) THEN -t.amount
+                         WHEN t.transaction_type_enum IN (2, 4, 5, 7, 18) THEN -t.amount
                          ELSE 0 END) AS net
                   FROM m_savings_account_transaction t
                  WHERE t.savings_account_id = ?
@@ -613,7 +613,7 @@ public class SavingsDailyInterestService {
         final BigDecimal movement = jdbcTemplate.queryForObject("""
                 SELECT COALESCE(SUM(CASE
                          WHEN t.transaction_type_enum IN (1, 3, 8) THEN t.amount
-                         WHEN t.transaction_type_enum IN (2, 4, 5, 7) THEN -t.amount
+                         WHEN t.transaction_type_enum IN (2, 4, 5, 7, 18) THEN -t.amount
                          ELSE 0 END), 0)
                   FROM m_savings_account_transaction t
                  WHERE t.savings_account_id = ?

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/domain/DepositAccountDomainServiceJpa.java

@@ -79,6 +79,7 @@ import org.apache.fineract.portfolio.savings.data.FdInterestRateEffectiveData;
 import org.apache.fineract.portfolio.savings.data.FdInterestRateSlabData;
 import org.apache.fineract.portfolio.savings.service.FdBaseInterestRateReadPlatformService;
 import org.apache.fineract.portfolio.savings.service.SavingsAccountDomainService;
+import org.apache.fineract.portfolio.tds.service.SavingsInterestTdsService;
 import org.apache.fineract.useradministration.domain.AppUser;
 import org.springframework.jdbc.core.JdbcTemplate;
 import org.springframework.stereotype.Service;
@@ -103,6 +104,7 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
     private final FdBaseInterestRateReadPlatformService fdBaseInterestRateReadPlatformService;
     private final FromJsonHelper fromApiJsonHelper;
     private final JdbcTemplate jdbcTemplate;
+    private final SavingsInterestTdsService savingsInterestTdsService;
 
     @Transactional
     @Override
@@ -277,9 +279,13 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
             updateAlreadyPostedTransactions(existingTransactionIds, account);
             postJournalEntries(account, existingTransactionIds, existingReversedTransactionIds, isAccountTransfer);
         } else {
+            // Paid out in cash or to a GL, so the interest never reaches savings: TDS is tracked and taken here.
+            final SavingsInterestTdsService.DirectPayout tds = this.savingsInterestTdsService.deductOnDirectPayout(account, closedDate,
+                    directPayoutKind(onClosureType));
             final SavingsAccountTransaction withdrawal = this.handleWithdrawal(account, fmt, closedDate, account.getAccountBalance(),
                     paymentDetail, false, isRegularTransaction);
             savingsTransactionId = withdrawal.getId();
+            this.savingsInterestTdsService.recordDirectPayout(tds, withdrawal, existingTransactionIds);
         }
 
         account.close(user, command, changes);
@@ -400,10 +406,13 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
             account.updateClosedStatus();
             account.updateOnAccountClosureStatus(onClosureType);
         } else {
+            final SavingsInterestTdsService.DirectPayout tds = this.savingsInterestTdsService.deductOnDirectPayout(account, closedDate,
+                    directPayoutKind(onClosureType));
             final SavingsAccountTransaction withdrawal = this.handleWithdrawal(account, fmt, closedDate, account.getAccountBalance(),
                     paymentDetail, false, isRegularTransaction);
             savingsTransactionId = withdrawal.getId();
             updateAlreadyPostedTransactions(existingTransactionIds, account);
+            this.savingsInterestTdsService.recordDirectPayout(tds, withdrawal, existingTransactionIds);
         }
 
         // if(!processMaturityInstructionOnly)
@@ -483,9 +492,12 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
             this.accountTransfersWritePlatformService.transferFunds(accountTransferDTO);
             updateAlreadyPostedTransactions(existingTransactionIds, account);
         } else {
+            final SavingsInterestTdsService.DirectPayout tds = this.savingsInterestTdsService.deductOnDirectPayout(account, closedDate,
+                    directPayoutKind(onClosureType));
             final SavingsAccountTransaction withdrawal = this.handleWithdrawal(account, fmt, closedDate, account.getAccountBalance(),
                     paymentDetail, false, isRegularTransaction);
             savingsTransactionId = withdrawal.getId();
+            this.savingsInterestTdsService.recordDirectPayout(tds, withdrawal, existingTransactionIds);
         }
 
         account.close(user, command, changes);
@@ -855,6 +867,9 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
             updateAlreadyPostedTransactions(existingTransactionIds, account);
         } else if (closureType.isTransferToGl()) {
             final Long toGlAccountId = command.longValueOfParameterNamed(DepositsApiConstants.toGlAccountIdParamName);
+            // Taken before the proceeds are read, so the GL receives the payout net of TDS.
+            final SavingsInterestTdsService.DirectPayout tds = this.savingsInterestTdsService.deductOnDirectPayout(account, closedDate,
+                    "GL");
             final BigDecimal proceeds = account.getAccountBalance();
             // Declared as an account transfer so the withdrawal's own entry credits the Liability Transfer
             // account rather than cash/vault -- nothing is paid over the counter here. The offset below then
@@ -865,15 +880,19 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
                     isRegularTransaction, isInternalTransfer);
             savingsTransactionId = withdrawal.getId();
             updateAlreadyPostedTransactions(existingTransactionIds, account);
+            this.savingsInterestTdsService.recordDirectPayout(tds, withdrawal, existingTransactionIds);
             postClosureProceedsToGlAccount(account, toGlAccountId, proceeds, closedDate,
                     command.stringValueOfParameterNamed(transferDescriptionParamName));
         } else {
+            final SavingsInterestTdsService.DirectPayout tds = this.savingsInterestTdsService.deductOnDirectPayout(account, closedDate,
+                    "CASH");
             final SavingsAccountTransaction withdrawal = this.handleWithdrawal(account, fmt, closedDate, account.getAccountBalance(),
                     paymentDetail, false, isRegularTransaction);
             savingsTransactionId = withdrawal.getId();
             // handleWithdrawal() posts this withdrawal's journal entries itself, so mark it as already
             // accounted for or the postJournalEntries() call below posts it a second time.
             updateAlreadyPostedTransactions(existingTransactionIds, account);
+            this.savingsInterestTdsService.recordDirectPayout(tds, withdrawal, existingTransactionIds);
         }
 
         account.prematureClosure(user, command, changes);
@@ -1134,10 +1153,13 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
             }
 
         } else {
+            final SavingsInterestTdsService.DirectPayout tds = this.savingsInterestTdsService.deductOnDirectPayout(account, closedDate,
+                    directPayoutKind(onClosureType));
             final SavingsAccountTransaction withdrawal = this.handleWithdrawal(account, fmt, closedDate, account.getAccountBalance(),
                     paymentDetail, false, isRegularTransaction);
             savingsTransactionId = withdrawal.getId();
             updateAlreadyPostedTransactions(existingTransactionIds, account);
+            this.savingsInterestTdsService.recordDirectPayout(tds, withdrawal, existingTransactionIds);
 
             if (alreadyMatured) {
                 account.close(user, command, changes);
@@ -1195,9 +1217,12 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
             this.accountTransfersWritePlatformService.transferFunds(accountTransferDTO);
             updateAlreadyPostedTransactions(existingTransactionIds, account);
         } else {
+            final SavingsInterestTdsService.DirectPayout tds = this.savingsInterestTdsService.deductOnDirectPayout(account, closedDate,
+                    directPayoutKind(closureType));
             final SavingsAccountTransaction withdrawal = this.handleWithdrawal(account, fmt, closedDate, account.getAccountBalance(),
                     paymentDetail, false, isRegularTransaction);
             savingsTransactionId = withdrawal.getId();
+            this.savingsInterestTdsService.recordDirectPayout(tds, withdrawal, existingTransactionIds);
         }
 
         account.prematureClosure(user, command, changes);
@@ -1222,6 +1247,11 @@ public class DepositAccountDomainServiceJpa implements DepositAccountDomainServi
         this.journalEntryWritePlatformService.createJournalEntriesForSavings(accountingBridgeData);
     }
 
+    /** How a closure that does not go to savings paid out, for the TDS tracking record. */
+    private static String directPayoutKind(final DepositAccountOnClosureType closureType) {
+        return closureType != null && closureType.isTransferToGl() ? "GL" : "CASH";
+    }
+
     private void updateAlreadyPostedTransactions(final Set<Long> existingTransactionIds, final SavingsAccount savingsAccount) {
         // accountTransfersWritePlatformService.transferFunds() already posts accounting for the
         // withdrawal it creates on this account (via SavingsAccountDomainServiceJpa#handleWithdrawal),

fineract-provider/src/main/java/org/apache/fineract/portfolio/sponsordd/service/SponsorDDReadPlatformServiceImpl.java

@@ -281,7 +281,9 @@ public class SponsorDDReadPlatformServiceImpl implements SponsorDDReadPlatformSe
             + "m.gst_percentage, m.gst_payable_gl_account_id, gst.name as gst_payable_gl_account_name, gst.gl_code as gst_payable_gl_code, "
             + "m.dd_limit_amount "
             + "from m_sponsor_dd_gl_mapping m "
-            + "join acc_gl_account payable on payable.id = m.dd_payable_gl_account_id "
+            // Left join: DD Payable moved to the sponsor bank (0570) and became nullable here (0573), so
+            // an inner join dropped the whole row and the settings screen reopened blank.
+            + "left join acc_gl_account payable on payable.id = m.dd_payable_gl_account_id "
             + "left join acc_gl_account clearing on clearing.id = m.cheque_clearing_gl_account_id "
             + "left join acc_gl_account cash on cash.id = m.cash_gl_account_id "
             + "left join acc_gl_account charges on charges.id = m.charges_income_gl_account_id "
@@ -310,7 +312,7 @@ public class SponsorDDReadPlatformServiceImpl implements SponsorDDReadPlatformSe
             final Long id = rs.getLong("id");
             final Long sponsorBankId = rs.getObject("sponsor_bank_id") != null ? rs.getLong("sponsor_bank_id") : null;
             final String sponsorBankName = rs.getString("sponsor_bank_name");
-            final Long ddPayableGlAccountId = rs.getLong("dd_payable_gl_account_id");
+            final Long ddPayableGlAccountId = rs.getObject("dd_payable_gl_account_id") != null ? rs.getLong("dd_payable_gl_account_id") : null;
             final String ddPayableGlAccountName = rs.getString("dd_payable_gl_account_name");
             final String ddPayableGlCode = rs.getString("dd_payable_gl_code");
             final Long chequeClearingGlAccountId = rs.getObject("cheque_clearing_gl_account_id") != null ? rs.getLong("cheque_clearing_gl_account_id") : null;

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/api/TdsInterestApiResource.java

@@ -52,10 +52,10 @@ public class TdsInterestApiResource {
     @Produces({ MediaType.APPLICATION_JSON })
     @Operation(summary = "Deposit interest per customer for a financial year",
             description = "financialYear is the opening calendar year: 2026 means 1 Apr 2026 to 31 Mar 2027. Defaults to the year the business date falls in.")
-    public String retrieve(@QueryParam("financialYear") final Integer financialYear) {
+    public String retrieve(@QueryParam("financialYear") final Integer financialYear, @QueryParam("clientId") final Long clientId) {
         this.context.authenticatedUser();
         final List<TdsDeducteeData> deductees = this.readPlatformService
-                .retrieveForFinancialYear(financialYear != null ? financialYear : currentFinancialYear());
+                .retrieveForFinancialYear(financialYear != null ? financialYear : currentFinancialYear(), clientId);
         return this.toApiJsonSerializer.serialize(deductees);
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/api/TdsRecordsApiResource.java

@@ -0,0 +1,490 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.portfolio.tds.api;
+
+import com.google.gson.Gson;
+import com.google.gson.JsonObject;
+import jakarta.ws.rs.Consumes;
+import jakarta.ws.rs.GET;
+import jakarta.ws.rs.POST;
+import jakarta.ws.rs.Path;
+import jakarta.ws.rs.PathParam;
+import jakarta.ws.rs.Produces;
+import jakarta.ws.rs.QueryParam;
+import jakarta.ws.rs.core.MediaType;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.format.DateTimeParseException;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import java.util.UUID;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.accounting.glaccount.validation.GLAccountTransactionGuard;
+import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException;
+import org.apache.fineract.infrastructure.core.serialization.FromJsonHelper;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.tds.service.TdsSql;
+import org.apache.fineract.useradministration.domain.AppUser;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Component;
+import org.springframework.transaction.annotation.Transactional;
+
+/**
+ * The two TDS records the bank keeps by hand: the declarations customers give at the counter, and the
+ * challans Head Office remits the deducted tax with.
+ *
+ * <p>
+ * Both feed the deduction and the reports directly. A declaration stops the deduction from the day it
+ * is accepted; a challan is what the remittance report reconciles the deducted tax against.
+ */
+@Path("/v1/tds")
+@Component
+@RequiredArgsConstructor
+@Produces({ MediaType.APPLICATION_JSON })
+public class TdsRecordsApiResource {
+
+    private static final String DECLARATION = "TDSDECLARATION";
+    private static final String CHALLAN = "TDSCHALLAN";
+
+    private final JdbcTemplate jdbcTemplate;
+    private final PlatformSecurityContext context;
+    private final FromJsonHelper fromJsonHelper;
+    private final Gson gson = new Gson();
+
+    // ─────────────────────────── declarations ───────────────────────────
+
+    /** A customer's declarations, every year and revoked ones included, newest year first. */
+    @GET
+    @Path("declarations")
+    public String declarations(@QueryParam("clientId") final Long clientId, @QueryParam("fy") final String fy) {
+        final AppUser user = this.context.authenticatedUser();
+        if (clientId == null && fy == null) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declarations.filter.required", "Give a clientId or a fy.");
+        }
+        final List<Object> params = new ArrayList<>();
+        final StringBuilder where = new StringBuilder(" WHERE o.hierarchy LIKE ?");
+        params.add(user.getOffice().getHierarchy() + "%");
+        if (clientId != null) {
+            where.append(" AND d.client_id = ?");
+            params.add(clientId);
+        }
+        if (fy != null) {
+            where.append(" AND d.fy_label = ?");
+            params.add(fy);
+        }
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                SELECT d.id, d.client_id, c.display_name AS client_name, d.fy_label, d.form_type, d.uin, d.accepted_on,
+                       d.estimated_income, d.is_revoked, d.revoked_on, d.revoke_reason
+                  FROM m_tds_declaration d
+                  JOIN m_client c ON c.id = d.client_id
+                  JOIN m_office o ON o.id = c.office_id
+                """ + where + " ORDER BY d.fy_label DESC, d.accepted_on DESC", params.toArray());
+        final List<Map<String, Object>> out = new ArrayList<>();
+        for (final Map<String, Object> r : rows) {
+            final Map<String, Object> o = new LinkedHashMap<>();
+            o.put("id", r.get("id"));
+            o.put("clientId", r.get("client_id"));
+            o.put("clientName", r.get("client_name"));
+            o.put("fy", r.get("fy_label"));
+            o.put("formType", r.get("form_type"));
+            o.put("uin", r.get("uin"));
+            o.put("acceptedOn", str(r.get("accepted_on")));
+            o.put("estimatedIncome", r.get("estimated_income"));
+            o.put("revoked", r.get("is_revoked"));
+            o.put("revokedOn", str(r.get("revoked_on")));
+            o.put("revokeReason", r.get("revoke_reason"));
+            out.add(o);
+        }
+        return gson.toJson(out);
+    }
+
+    /**
+     * Records a declaration. One live declaration per customer per year; the form must be the one the
+     * year's configuration names (Form 121 from 2026-27, 15G/15H before), the date must fall in the year
+     * and not in the future, and the customer must have a PAN - a declaration without one is invalid.
+     */
+    @POST
+    @Path("declarations")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Transactional
+    public String createDeclaration(final String body) {
+        final AppUser user = this.context.authenticatedUser();
+        user.validateHasPermissionTo("CREATE_" + DECLARATION);
+        final JsonObject root = this.fromJsonHelper.parse(body).getAsJsonObject();
+
+        final Long clientId = requiredLong(root, "clientId");
+        assertInScope(user, clientId);
+        final String fy = requiredText(root, "fy");
+        final String formType = requiredText(root, "formType").toUpperCase();
+        final LocalDate acceptedOn = requiredDate(root, "acceptedOn");
+        final String uin = optionalText(root, "uin");
+        final BigDecimal estimatedIncome = root.has("estimatedIncome") && !root.get("estimatedIncome").isJsonNull()
+                && !root.get("estimatedIncome").getAsString().isBlank() ? root.get("estimatedIncome").getAsBigDecimal() : null;
+
+        final List<Map<String, Object>> cfg = jdbcTemplate.queryForList("SELECT declaration_form FROM m_tds_fy_config WHERE fy_label = ?",
+                fy);
+        if (cfg.isEmpty()) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declaration.fy.not.configured",
+                    "Financial year " + fy + " is not set up under Organization › TDS Configuration.");
+        }
+        final String yearForm = (String) cfg.get(0).get("declaration_form");
+        final boolean merged = "121".equals(yearForm);
+        if (merged ? !"121".equals(formType) : !("15G".equals(formType) || "15H".equals(formType))) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declaration.form.wrong.for.year",
+                    merged ? "From " + fy + " the declaration is Form 121." : "For " + fy + " the declaration is Form 15G or 15H.");
+        }
+
+        final int startYear = Integer.parseInt(fy.substring(0, 4));
+        final LocalDate fyStart = LocalDate.of(startYear, 4, 1);
+        final LocalDate fyEnd = LocalDate.of(startYear + 1, 3, 31);
+        if (acceptedOn.isBefore(fyStart) || acceptedOn.isAfter(fyEnd)) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declaration.date.outside.year",
+                    "The acceptance date must fall inside " + fy + ".");
+        }
+        if (acceptedOn.isAfter(DateUtils.getBusinessLocalDate())) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declaration.date.in.future",
+                    "A declaration cannot be accepted on a future date.");
+        }
+
+        final Map<String, Object> person = jdbcTemplate.queryForMap("""
+                SELECT c.date_of_birth,
+                       (SELECT k.pan_number FROM m_client_kyc k
+                         WHERE k.client_id = c.id AND COALESCE(k.is_deleted, false) = false
+                         ORDER BY k.id DESC LIMIT 1) AS pan
+                  FROM m_client c WHERE c.id = ?
+                """, clientId);
+        if (!TdsSql.isWellFormedPan((String) person.get("pan"))) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declaration.pan.required",
+                    "A declaration is valid only with the customer's PAN. Record a PAN on the KYC first.");
+        }
+        if (!merged) {
+            final java.sql.Date dob = (java.sql.Date) person.get("date_of_birth");
+            final boolean senior = TdsSql.isSeniorInFy(dob == null ? null : dob.toLocalDate(), fyEnd);
+            if (senior != "15H".equals(formType)) {
+                throw new PlatformDataIntegrityException("error.msg.tds.declaration.form.wrong.for.age",
+                        senior ? "This customer is 60 or over in " + fy + ", so the form is 15H." : "This customer is under 60 in " + fy
+                                + ", so the form is 15G.");
+            }
+        }
+
+        final Integer live = jdbcTemplate.queryForObject(
+                "SELECT COUNT(*) FROM m_tds_declaration WHERE client_id = ? AND fy_label = ? AND is_revoked = false", Integer.class,
+                clientId, fy);
+        if (live != null && live > 0) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declaration.duplicate",
+                    "This customer already has a declaration on record for " + fy + ". Revoke it first to replace it.");
+        }
+
+        jdbcTemplate.update("""
+                INSERT INTO m_tds_declaration (client_id, fy_label, form_type, uin, accepted_on, estimated_income,
+                                               is_revoked, created_by, created_on)
+                VALUES (?, ?, ?, ?, ?, ?, false, ?, now())
+                """, clientId, fy, formType, uin, acceptedOn, estimatedIncome, user.getId());
+        return declarations(clientId, null);
+    }
+
+    /**
+     * Withdraws a declaration from a date. Interest credited from then on is deducted again; what was
+     * paid gross while it stood stays paid gross, because it was lawful at the time.
+     */
+    @POST
+    @Path("declarations/{id}/revoke")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Transactional
+    public String revokeDeclaration(@PathParam("id") final Long id, final String body) {
+        final AppUser user = this.context.authenticatedUser();
+        user.validateHasPermissionTo("UPDATE_" + DECLARATION);
+        final JsonObject root = this.fromJsonHelper.parse(body).getAsJsonObject();
+        final List<Long> owner = jdbcTemplate.queryForList("SELECT client_id FROM m_tds_declaration WHERE id = ? AND is_revoked = false",
+                Long.class, id);
+        if (owner.isEmpty()) {
+            throw new PlatformDataIntegrityException("error.msg.tds.declaration.not.found", "No live declaration " + id + ".");
+        }
+        assertInScope(user, owner.get(0));
+        final String reason = requiredText(root, "reason");
+        jdbcTemplate.update("""
+                UPDATE m_tds_declaration
+                   SET is_revoked = true, revoked_on = ?, revoke_reason = ?, revoked_by = ?
+                 WHERE id = ?
+                """, DateUtils.getBusinessLocalDate(), reason, user.getId(), id);
+        return declarations(owner.get(0), null);
+    }
+
+    // ─────────────────────────── challans ───────────────────────────
+
+    /** Every challan entered for the year, reversed ones included so the trail stays visible. */
+    @GET
+    @Path("challans")
+    public String challans(@QueryParam("fy") final String fy) {
+        this.context.authenticatedUser();
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                SELECT ch.id, ch.fy_label, ch.deduction_month, ch.amount, ch.challan_no, ch.bsr_code, ch.deposited_on,
+                       ch.paid_from_gl_account_id, g.gl_code, g.name AS gl_name, ch.journal_transaction_id, ch.remarks,
+                       ch.is_reversed
+                  FROM m_tds_challan ch
+                  JOIN acc_gl_account g ON g.id = ch.paid_from_gl_account_id
+                 WHERE ch.fy_label = ?
+                 ORDER BY ch.deduction_month, ch.deposited_on, ch.id
+                """, fy);
+        final List<Map<String, Object>> out = new ArrayList<>();
+        for (final Map<String, Object> r : rows) {
+            final Map<String, Object> o = new LinkedHashMap<>();
+            o.put("id", r.get("id"));
+            o.put("fy", r.get("fy_label"));
+            o.put("month", r.get("deduction_month"));
+            o.put("amount", r.get("amount"));
+            o.put("challanNo", r.get("challan_no"));
+            o.put("bsrCode", r.get("bsr_code"));
+            o.put("depositedOn", str(r.get("deposited_on")));
+            o.put("paidFromGlAccountId", r.get("paid_from_gl_account_id"));
+            o.put("paidFrom", r.get("gl_code") + " · " + r.get("gl_name"));
+            o.put("journalTransactionId", r.get("journal_transaction_id"));
+            o.put("remarks", r.get("remarks"));
+            o.put("reversed", r.get("is_reversed"));
+            out.add(o);
+        }
+        return gson.toJson(out);
+    }
+
+    /**
+     * Tax actually deducted, month by month, for the year: the TDS debits on savings accounts for FD/RD
+     * interest received there. This is what the challans must add up to.
+     */
+    @GET
+    @Path("deducted")
+    public String deducted(@QueryParam("fy") final String fy) {
+        this.context.authenticatedUser();
+        requireFy(fy);
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                SELECT TO_CHAR(d.deducted_on, 'YYYY-MM') AS month, SUM(d.amount) AS amount, COUNT(*) AS postings
+                  FROM m_tds_deduction d
+                  JOIN m_savings_account_transaction t ON t.id = d.savings_transaction_id AND t.is_reversed = false
+                 WHERE d.fy_label = ?
+                 GROUP BY 1 ORDER BY 1
+                """, fy);
+        // The business date, not the wall clock: whether a challan is overdue is judged on the day the
+        // books are on.
+        final Map<String, Object> out = new LinkedHashMap<>();
+        out.put("asAt", DateUtils.getBusinessLocalDate().toString());
+        out.put("months", rows);
+        return gson.toJson(out);
+    }
+
+    /** Accounts the tax can be paid out of: active, postable asset accounts (bank, cash). */
+    @GET
+    @Path("challans/template")
+    public String challanTemplate() {
+        this.context.authenticatedUser().validateHasPermissionTo("CREATE_" + CHALLAN);
+        final List<Map<String, Object>> accounts = jdbcTemplate.queryForList("""
+                SELECT id, gl_code AS "glCode", name FROM acc_gl_account
+                 WHERE disabled = false AND account_usage = 1 AND classification_enum = 1
+                 ORDER BY gl_code
+                """);
+        final Map<String, Object> out = new LinkedHashMap<>();
+        out.put("paidFromOptions", accounts);
+        return gson.toJson(out);
+    }
+
+    /**
+     * Records a remittance and posts it: Dr TDS payable / Cr the account paid from, at Head Office.
+     * Only Head Office remits - the bank files one return under one TAN.
+     */
+    @POST
+    @Path("challans")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Transactional
+    public String createChallan(final String body) {
+        final AppUser user = this.context.authenticatedUser();
+        user.validateHasPermissionTo("CREATE_" + CHALLAN);
+        assertHeadOffice(user);
+        final JsonObject root = this.fromJsonHelper.parse(body).getAsJsonObject();
+
+        final String fy = requireFy(requiredText(root, "fy"));
+        final String month = requiredText(root, "month");
+        if (!month.matches("\\d{4}-\\d{2}")) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.month.invalid", "Month must look like 2026-06.");
+        }
+        final int startYear = Integer.parseInt(fy.substring(0, 4));
+        final LocalDate monthStart = LocalDate.parse(month + "-01");
+        if (monthStart.isBefore(LocalDate.of(startYear, 4, 1)) || monthStart.isAfter(LocalDate.of(startYear + 1, 3, 1))) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.month.outside.year", "The month must fall inside " + fy + ".");
+        }
+        final BigDecimal amount = root.get("amount").getAsBigDecimal();
+        if (amount.signum() <= 0) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.amount.invalid", "Amount must be more than zero.");
+        }
+        final String challanNo = requiredText(root, "challanNo");
+        final String bsrCode = requiredText(root, "bsrCode");
+        if (!bsrCode.matches("\\d{7}")) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.bsr.invalid", "BSR code is 7 digits.");
+        }
+        final LocalDate depositedOn = requiredDate(root, "depositedOn");
+        if (depositedOn.isAfter(DateUtils.getBusinessLocalDate())) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.date.in.future", "Deposit date cannot be in the future.");
+        }
+        final Long paidFrom = requiredLong(root, "paidFromGlAccountId");
+        final String remarks = optionalText(root, "remarks");
+
+        final Integer dup = jdbcTemplate.queryForObject(
+                "SELECT COUNT(*) FROM m_tds_challan WHERE challan_no = ? AND bsr_code = ? AND deposited_on = ? AND is_reversed = false",
+                Integer.class, challanNo, bsrCode, depositedOn);
+        if (dup != null && dup > 0) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.duplicate", "This challan is already on record.");
+        }
+
+        final Long tdsPayable = tdsPayableGl();
+        final long officeId = user.getOffice().getId();
+        final String currency = jdbcTemplate.queryForObject("SELECT code FROM m_organisation_currency ORDER BY id LIMIT 1", String.class);
+        final String txnId = "TDSCH-" + UUID.randomUUID().toString().substring(0, 18);
+        final String narration = "TDS remitted for " + month + " · challan " + challanNo + " · BSR " + bsrCode;
+        journalEntry(officeId, currency, tdsPayable, depositedOn, amount, true, txnId, narration, user.getId());
+        journalEntry(officeId, currency, paidFrom, depositedOn, amount, false, txnId, narration, user.getId());
+
+        jdbcTemplate.update("""
+                INSERT INTO m_tds_challan (fy_label, deduction_month, amount, challan_no, bsr_code, deposited_on,
+                                           paid_from_gl_account_id, office_id, journal_transaction_id, remarks,
+                                           is_reversed, created_by, created_on)
+                VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, false, ?, now())
+                """, fy, month, amount, challanNo, bsrCode, depositedOn, paidFrom, officeId, txnId, remarks, user.getId());
+        return challans(fy);
+    }
+
+    /** Undoes a challan entered in error: the entry is reversed with an opposite one, the row kept. */
+    @POST
+    @Path("challans/{id}/reverse")
+    @Transactional
+    public String reverseChallan(@PathParam("id") final Long id) {
+        final AppUser user = this.context.authenticatedUser();
+        user.validateHasPermissionTo("UPDATE_" + CHALLAN);
+        assertHeadOffice(user);
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList(
+                "SELECT fy_label, amount, paid_from_gl_account_id, office_id, journal_transaction_id, challan_no FROM m_tds_challan"
+                        + " WHERE id = ? AND is_reversed = false",
+                id);
+        if (rows.isEmpty()) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.not.found", "No live challan " + id + ".");
+        }
+        final Map<String, Object> ch = rows.get(0);
+        final String currency = jdbcTemplate.queryForObject("SELECT code FROM m_organisation_currency ORDER BY id LIMIT 1", String.class);
+        final LocalDate today = DateUtils.getBusinessLocalDate();
+        final String txnId = "TDSCHR-" + UUID.randomUUID().toString().substring(0, 17);
+        final String narration = "Reversal of TDS challan " + ch.get("challan_no");
+        final long officeId = ((Number) ch.get("office_id")).longValue();
+        final BigDecimal amount = (BigDecimal) ch.get("amount");
+        journalEntry(officeId, currency, tdsPayableGl(), today, amount, false, txnId, narration, user.getId());
+        journalEntry(officeId, currency, ((Number) ch.get("paid_from_gl_account_id")).longValue(), today, amount, true, txnId, narration,
+                user.getId());
+        jdbcTemplate.update("UPDATE m_tds_challan SET is_reversed = true WHERE id = ?", id);
+        return challans((String) ch.get("fy_label"));
+    }
+
+    // ─────────────────────────── helpers ───────────────────────────
+
+    /** Fineract convention: type_enum 2 = DEBIT, 1 = CREDIT. */
+    private void journalEntry(final long officeId, final String currency, final Long glAccountId, final LocalDate date,
+            final BigDecimal amount, final boolean debit, final String reference, final String narration, final Long userId) {
+        GLAccountTransactionGuard.assertPostable(jdbcTemplate, glAccountId);
+        jdbcTemplate.update("""
+                INSERT INTO acc_gl_journal_entry
+                    (office_id, account_id, currency_code, transaction_id, entry_date, transaction_date, type_enum,
+                     amount, description, entity_type_enum, entity_id, is_running_balance_calculated,
+                     reversed, manual_entry, office_running_balance, organization_running_balance,
+                     created_by, last_modified_by, created_date, lastmodified_date, created_on_utc,
+                     last_modified_on_utc, submitted_on_date)
+                VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, NULL, NULL, false, false, true, 0, 0, ?, ?,
+                        CURRENT_TIMESTAMP, CURRENT_TIMESTAMP, CURRENT_TIMESTAMP, CURRENT_TIMESTAMP, ?)
+                """, officeId, glAccountId, currency, reference, date, date, debit ? 2 : 1, amount, narration, userId, userId, date);
+    }
+
+    private Long tdsPayableGl() {
+        final List<Long> gl = jdbcTemplate.queryForList("SELECT gl_account_id FROM m_tds_gl_config WHERE config_key = 'TDS_PAYABLE'",
+                Long.class);
+        if (gl.isEmpty() || gl.get(0) == null) {
+            throw new PlatformDataIntegrityException("error.msg.tds.payable.gl.not.configured",
+                    "No TDS payable account is set. Choose one under Organization › TDS Configuration.");
+        }
+        return gl.get(0);
+    }
+
+    private void assertHeadOffice(final AppUser user) {
+        if (user.getOffice().getParent() != null) {
+            throw new PlatformDataIntegrityException("error.msg.tds.challan.head.office.only",
+                    "TDS is remitted by Head Office. A branch login cannot record a challan.");
+        }
+    }
+
+    /** A user may act only on customers of their own office or the offices below it. */
+    private void assertInScope(final AppUser user, final Long clientId) {
+        final Integer n = jdbcTemplate.queryForObject("""
+                SELECT COUNT(*) FROM m_client c JOIN m_office o ON o.id = c.office_id
+                 WHERE c.id = ? AND o.hierarchy LIKE ?
+                """, Integer.class, clientId, user.getOffice().getHierarchy() + "%");
+        if (n == null || n == 0) {
+            throw new PlatformDataIntegrityException("error.msg.tds.client.out.of.scope",
+                    "Customer " + clientId + " does not belong to your office.");
+        }
+    }
+
+    private static String requireFy(final String fy) {
+        if (fy == null || !fy.matches("\\d{4}-\\d{2}")) {
+            throw new PlatformDataIntegrityException("error.msg.tds.fy.invalid", "Financial year must look like 2026-27.");
+        }
+        return fy;
+    }
+
+    private static String str(final Object v) {
+        return v == null ? null : String.valueOf(v);
+    }
+
+    private static String optionalText(final JsonObject root, final String name) {
+        if (!root.has(name) || root.get(name).isJsonNull()) {
+            return null;
+        }
+        final String v = root.get(name).getAsString().trim();
+        return v.isEmpty() ? null : v;
+    }
+
+    private static String requiredText(final JsonObject root, final String name) {
+        final String v = optionalText(root, name);
+        if (v == null) {
+            throw new PlatformDataIntegrityException("error.msg.tds." + name + ".required", name + " is required.");
+        }
+        return v;
+    }
+
+    private static Long requiredLong(final JsonObject root, final String name) {
+        try {
+            return Long.valueOf(requiredText(root, name));
+        } catch (NumberFormatException e) {
+            throw new PlatformDataIntegrityException("error.msg.tds." + name + ".invalid", name + " must be a number.");
+        }
+    }
+
+    /** yyyy-MM-dd. */
+    private static LocalDate requiredDate(final JsonObject root, final String name) {
+        try {
+            return LocalDate.parse(requiredText(root, name));
+        } catch (DateTimeParseException e) {
+            throw new PlatformDataIntegrityException("error.msg.tds." + name + ".invalid", name + " must be a date like 2026-09-15.");
+        }
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/data/TdsDeclarationData.java

@@ -0,0 +1,27 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.portfolio.tds.data;
+
+import java.io.Serializable;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** A 15G / 15H / Form 121 declaration: one customer, one financial year, from the day it was accepted. */
+public record TdsDeclarationData(Long id, Long clientId, String fy, String formType, String uin, LocalDate acceptedOn,
+        BigDecimal estimatedIncome, boolean revoked, LocalDate revokedOn, String revokeReason) implements Serializable {}

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/data/TdsDeducteeData.java

@@ -19,12 +19,13 @@
 package org.apache.fineract.portfolio.tds.data;
 
 import java.io.Serializable;
+import java.math.BigDecimal;
 import java.time.LocalDate;
 import java.util.List;
 
 /**
- * A customer whose deposit interest the branch must consider for deduction under section 194A,
- * together with the accounts and the interest actually credited to them.
+ * A customer whose deposit interest the branch must consider for deduction, together with the
+ * accounts and the interest actually credited to them.
  *
  * <p>
  * The section bites on time deposits, so savings accounts are carried here as well but marked by
@@ -32,23 +33,31 @@ import java.util.List;
  * separately. Sending only the fixed and recurring deposits would hide from the branch that the
  * customer holds a savings balance at all, which is the first thing an officer checks when a
  * customer disputes a deduction.
+ *
+ * <p>
+ * The customer here is the <em>deductee</em>: a minor's deposit is listed under the guardian and a
+ * joint deposit under its primary holder, because that is whose PAN the tax is deducted against.
  */
 public record TdsDeducteeData(Long clientId, String customerId, String name, String pan, LocalDate dateOfBirth,
-        String branchName, String form15Type, List<TdsAccountData> accounts) implements Serializable {
+        String branchName, List<TdsDeclarationData> declarations, List<TdsAccountData> accounts) implements Serializable {
 
     /**
-     * One deposit account and the interest posted to it.
+     * One deposit account, the interest posted to it and the TDS actually deducted from it.
      *
      * @param depositTypeCode
      *            Fineract's own code - {@code depositAccountType.fixedDeposit},
      *            {@code recurringDeposit} or {@code savingsDeposit}. This is what decides whether
      *            the charge applies at all, so it is sent as the platform states it rather than as
      *            a flag this report worked out for itself.
+     * @param clientId
+     *            the deductee, which is the account holder unless the account is a minor's or joint
+     * @param holderClientId
+     *            the account's own holder, shown when it differs from the deductee
      */
-    public record TdsAccountData(Long id, String accountNo, String depositTypeCode, String accountStatus,
-            Long clientId, LocalDate openedOn, List<TdsInterestCreditData> credits) implements Serializable {}
+    public record TdsAccountData(Long id, String accountNo, String depositTypeCode, Long clientId, Long holderClientId,
+            String holderName, String accountStatus, LocalDate openedOn, List<TdsInterestCreditData> credits,
+            List<TdsInterestCreditData> deductions) implements Serializable {}
 
-    /** One interest posting: the date it was credited and the amount. */
-    public record TdsInterestCreditData(LocalDate date, java.math.BigDecimal amount, String accountNo)
-            implements Serializable {}
+    /** One interest posting, or one TDS deduction: the date and the amount. */
+    public record TdsInterestCreditData(LocalDate date, BigDecimal amount, String accountNo) implements Serializable {}
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/service/SavingsInterestTdsService.java

@@ -0,0 +1,389 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.portfolio.tds.service;
+
+import jakarta.persistence.EntityManager;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.util.HashSet;
+import java.util.List;
+import java.util.Map;
+import java.util.Set;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
+import org.apache.fineract.infrastructure.core.exception.GeneralPlatformDomainRuleException;
+import org.apache.fineract.portfolio.account.domain.AccountTransferType;
+import org.apache.fineract.portfolio.savings.DepositAccountType;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccount;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccountRepositoryWrapper;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccountTransaction;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccountTransactionRepository;
+import org.apache.fineract.portfolio.tax.domain.TaxComponent;
+import org.apache.fineract.portfolio.tax.domain.TaxComponentRepository;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+
+/**
+ * TDS on FD/RD interest, tracked and deducted where the interest is received.
+ *
+ * <p>
+ * Normally that is the customer's savings account: every time money moves from a fixed or recurring
+ * deposit into savings, the interest in it is recorded against the deductee (see
+ * {@link TdsSql#deducteeOf}) and any TDS due is debited from that savings account. The periodic
+ * interest sweep is all interest; a maturity or closure payout is principal and interest together, so
+ * only the interest not already received is counted. The FD and RD are not debited.
+ *
+ * <p>
+ * When a maturity or closure pays out in cash, by cheque or to a GL account instead, the interest never
+ * reaches savings, so it is tracked at the payout and the TDS comes out of the payout itself. A full
+ * reinvestment pays nothing out and is not taxed here.
+ *
+ * <p>
+ * The rules, all for one financial year and one deductee:
+ * <ol>
+ * <li>The FD/RD interest received, across every branch, is added up. The savings account's own interest
+ * is not - it is outside the charge.</li>
+ * <li>A declaration shields the interest received from the day it is accepted. Interest received
+ * before it stays liable.</li>
+ * <li>Nothing is deducted while the total stays within the threshold (senior or general).</li>
+ * <li>Once over it, the whole year's interest is liable - not merely the excess - at the PAN rate, or
+ * the higher rate without a valid PAN.</li>
+ * <li>What is deducted now is that liability less everything already deducted this year, so the credit
+ * that crosses the threshold catches up the earlier ones, and nothing is ever deducted twice.</li>
+ * </ol>
+ *
+ * <p>
+ * The tax is posted as a withhold-tax transaction through a tax component whose credit account is the
+ * TDS payable account set on Organization › TDS Configuration, so the passbook shows it and the
+ * account's own accounting writes Dr deposit liability / Cr TDS payable.
+ */
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class SavingsInterestTdsService {
+
+    /** The tax component every TDS deduction is booked through. Kept in step with the GL setting. */
+    public static final String TDS_COMPONENT_NAME = "TDS on deposit interest";
+
+    private final JdbcTemplate jdbcTemplate;
+    private final TaxComponentRepository taxComponentRepository;
+    private final EntityManager entityManager;
+    private final SavingsAccountRepositoryWrapper savingsAccountRepository;
+    private final SavingsAccountTransactionRepository savingsAccountTransactionRepository;
+    private final JournalEntryWritePlatformService journalEntryWritePlatformService;
+
+    /**
+     * Called once a savings-to-savings transfer has been saved.
+     *
+     * @param deposit
+     *            the credit on the receiving savings account
+     */
+    public void onTransfer(final SavingsAccount from, final SavingsAccount to, final SavingsAccountTransaction deposit,
+            final AccountTransferType transferType) {
+        if (from == null || to == null || deposit == null || deposit.getId() == null || !isTimeDeposit(from)) {
+            return;
+        }
+        final DepositAccountType toType = to.depositAccountType();
+        if (toType == null || !toType.isSavingsDeposit()) {
+            return;
+        }
+
+        final boolean sweep = transferType != null && transferType.isInterestTransfer();
+        final BigDecimal interest = sweep ? deposit.getAmount()
+                : interestInPayout(from.getId(), postedFromDatabase(from.getId()), deposit.getAmount());
+        if (interest.compareTo(BigDecimal.ZERO) <= 0) {
+            return;
+        }
+
+        final LocalDate date = deposit.getTransactionDate();
+        final Year year = Year.of(date);
+        final Long deductee = deducteeOf(from, year);
+        if (deductee == null) {
+            return;
+        }
+
+        final Long receiptId = insertReceipt(deductee, to.getId(), deposit.getId(), from.getId(), sweep ? "INTEREST" : "PAYOUT", year,
+                date, interest);
+
+        final Due due = dueFor(deductee, year, date, BigDecimal.ZERO);
+        if (due == null) {
+            return;
+        }
+        final Set<Long> existingIds = new HashSet<>(to.findExistingTransactionIds());
+        final Set<Long> existingReversedIds = new HashSet<>(to.findExistingReversedTransactionIds());
+        final SavingsAccountTransaction tds = to.deductTds(date, due.amount(), Map.of(due.component(), due.amount()));
+        // Saved on its own first, as Fineract does for every new transaction: saving only the account
+        // merges it, and the id lands on the merged copy - this instance stays null, which broke both
+        // the deduction row and the journal entry's transaction reference.
+        this.savingsAccountTransactionRepository.saveAndFlush(tds);
+        this.savingsAccountRepository.saveAndFlush(to);
+        this.journalEntryWritePlatformService.createJournalEntriesForSavings(
+                to.deriveAccountingBridgeData(to.getCurrency().getCode(), existingIds, existingReversedIds, false, false));
+        recordDeduction(deductee, to.getId(), tds.getId(), from.getId(), receiptId, year, date, due);
+    }
+
+    /**
+     * Interest paid straight out of an FD/RD at maturity or closure - in cash, by cheque, or to a GL
+     * account - never reaches a savings account, so it is tracked here instead, and any TDS it makes due
+     * is taken out of the payout itself.
+     *
+     * <p>
+     * Call just before the closing withdrawal is worked out: the deduction is added to the deposit, so a
+     * withdrawal of the account balance pays out what is left. The deposit is not saved here - the
+     * closing withdrawal saves it and posts the deduction's accounting along with its own. Then call
+     * {@link #recordDirectPayout}.
+     *
+     * @param kind
+     *            CASH or GL, for the tracking record
+     * @return what to record once the withdrawal exists, or null when the payout carried no interest
+     */
+    public DirectPayout deductOnDirectPayout(final SavingsAccount deposit, final LocalDate date, final String kind) {
+        if (deposit == null || deposit.getId() == null || date == null || !isTimeDeposit(deposit)) {
+            return null;
+        }
+        // From memory: the maturity or pre-closure interest posted moments ago is not saved yet.
+        BigDecimal posted = BigDecimal.ZERO;
+        for (final SavingsAccountTransaction t : deposit.getTransactions()) {
+            if (t.isInterestPostingAndNotReversed() && !t.isReversalTransaction()) {
+                posted = posted.add(t.getAmount());
+            }
+        }
+        final BigDecimal interest = interestInPayout(deposit.getId(), posted, deposit.getAccountBalance());
+        if (interest.compareTo(BigDecimal.ZERO) <= 0) {
+            return null;
+        }
+        final Year year = Year.of(date);
+        final Long deductee = deducteeOf(deposit, year);
+        if (deductee == null) {
+            return null;
+        }
+        final Due due = dueFor(deductee, year, date, interest);
+        final SavingsAccountTransaction tds = due == null ? null
+                : deposit.deductTds(date, due.amount(), Map.of(due.component(), due.amount()));
+        return new DirectPayout(deposit.getId(), deductee, year, date, interest, kind, due, tds);
+    }
+
+    /**
+     * Records the tracking row and the deduction for a direct payout, once the closing withdrawal has been
+     * saved, and marks the deduction as already posted so the caller's own journal run does not post it a
+     * second time - the withdrawal posted it.
+     */
+    public void recordDirectPayout(final DirectPayout payout, final SavingsAccountTransaction withdrawal,
+            final Set<Long> alreadyPostedTransactionIds) {
+        if (payout == null || withdrawal == null || withdrawal.getId() == null) {
+            return;
+        }
+        final Long receiptId = insertReceipt(payout.deductee(), payout.accountId(), withdrawal.getId(), payout.accountId(), payout.kind(),
+                payout.year(), payout.date(), payout.interest());
+        if (payout.tds() != null && payout.tds().getId() != null) {
+            recordDeduction(payout.deductee(), payout.accountId(), payout.tds().getId(), payout.accountId(), receiptId, payout.year(),
+                    payout.date(), payout.due());
+            if (alreadyPostedTransactionIds != null) {
+                alreadyPostedTransactionIds.add(payout.tds().getId());
+            }
+        }
+    }
+
+    /** What {@link #deductOnDirectPayout} worked out, held until the withdrawal is saved. */
+    public record DirectPayout(Long accountId, Long deductee, Year year, LocalDate date, BigDecimal interest, String kind, Due due,
+            SavingsAccountTransaction tds) {}
+
+    /** TDS due now, and what it was worked out on. */
+    public record Due(BigDecimal amount, BigDecimal ratePercent, BigDecimal liableInterest, TaxComponent component) {}
+
+    /** One Indian financial year. */
+    public record Year(LocalDate start, LocalDate end, String label) {
+
+        static Year of(final LocalDate date) {
+            final int startYear = TdsSql.fyStartYear(date);
+            return new Year(LocalDate.of(startYear, 4, 1), LocalDate.of(startYear + 1, 3, 31), TdsSql.fyLabel(startYear));
+        }
+    }
+
+    private static boolean isTimeDeposit(final SavingsAccount account) {
+        final DepositAccountType type = account.depositAccountType();
+        return type != null && (type.isFixedDeposit() || type.isRecurringDeposit());
+    }
+
+    private Long deducteeOf(final SavingsAccount deposit, final Year year) {
+        return jdbcTemplate.queryForObject("SELECT " + TdsSql.deducteeOf("sa") + " FROM m_savings_account sa WHERE sa.id = ?", Long.class,
+                year.start(), deposit.getId());
+    }
+
+    private Long insertReceipt(final Long deductee, final Long receivingAccountId, final Long txnId, final Long sourceAccountId,
+            final String kind, final Year year, final LocalDate date, final BigDecimal interest) {
+        return jdbcTemplate.queryForObject("""
+                INSERT INTO m_tds_interest_receipt (deductee_client_id, savings_account_id, savings_transaction_id, source_account_id,
+                                                    kind, fy_label, received_on, interest_amount, created_on)
+                VALUES (?, ?, ?, ?, ?, ?, ?, ?, now()) RETURNING id
+                """, Long.class, deductee, receivingAccountId, txnId, sourceAccountId, kind, year.label(), date, interest);
+    }
+
+    private void recordDeduction(final Long deductee, final Long accountId, final Long txnId, final Long sourceAccountId,
+            final Long receiptId, final Year year, final LocalDate date, final Due due) {
+        jdbcTemplate.update("""
+                INSERT INTO m_tds_deduction (deductee_client_id, savings_account_id, savings_transaction_id, source_account_id, receipt_id,
+                                             fy_label, deducted_on, amount, rate_percentage, interest_base, created_on)
+                VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, now())
+                """, deductee, accountId, txnId, sourceAccountId, receiptId, year.label(), date, due.amount(), due.ratePercent(),
+                due.liableInterest());
+    }
+
+    /**
+     * The TDS due for the deductee now, or null when nothing is.
+     *
+     * @param extraInterest
+     *            interest received on {@code date} that is not on record yet
+     */
+    private Due dueFor(final Long deductee, final Year year, final LocalDate date, final BigDecimal extraInterest) {
+        final List<Map<String, Object>> cfgRows = jdbcTemplate.queryForList("""
+                SELECT threshold_general, threshold_senior, rate_pan_percentage, rate_no_pan_percentage, round_to
+                  FROM m_tds_fy_config WHERE fy_label = ?
+                """, year.label());
+        if (cfgRows.isEmpty()) {
+            // Tracked, but not deducted: the TDS screens show the same gap and the administrator fixes it there.
+            log.warn("No TDS configuration for FY {}; interest for client {} tracked but not taxed", year.label(), deductee);
+            return null;
+        }
+        final Map<String, Object> cfg = cfgRows.get(0);
+
+        final List<LocalDate> accepted = jdbcTemplate.queryForList("""
+                SELECT accepted_on FROM m_tds_declaration
+                 WHERE client_id = ? AND fy_label = ? AND is_revoked = false
+                 ORDER BY accepted_on
+                """, LocalDate.class, deductee, year.label());
+        final LocalDate shieldedFrom = accepted.isEmpty() ? year.end().plusDays(1) : accepted.get(0);
+
+        final Map<String, Object> totals = jdbcTemplate.queryForMap("""
+                SELECT COALESCE(SUM(r.interest_amount), 0) AS interest,
+                       COALESCE(SUM(CASE WHEN r.received_on < ? THEN r.interest_amount END), 0) AS liable
+                  FROM m_tds_interest_receipt r
+                  JOIN m_savings_account_transaction t ON t.id = r.savings_transaction_id AND t.is_reversed = false
+                 WHERE r.deductee_client_id = ? AND r.fy_label = ? AND r.received_on <= ?
+                """, shieldedFrom, deductee, year.label(), date);
+        final BigDecimal yearInterest = ((BigDecimal) totals.get("interest")).add(extraInterest);
+        final BigDecimal liableInterest = ((BigDecimal) totals.get("liable"))
+                .add(date.isBefore(shieldedFrom) ? extraInterest : BigDecimal.ZERO);
+        final BigDecimal deducted = jdbcTemplate.queryForObject("""
+                SELECT COALESCE(SUM(d.amount), 0)
+                  FROM m_tds_deduction d
+                  JOIN m_savings_account_transaction t ON t.id = d.savings_transaction_id AND t.is_reversed = false
+                 WHERE d.deductee_client_id = ? AND d.fy_label = ?
+                """, BigDecimal.class, deductee, year.label());
+
+        final Map<String, Object> person = jdbcTemplate.queryForMap("""
+                SELECT c.date_of_birth,
+                       (SELECT k.pan_number FROM m_client_kyc k
+                         WHERE k.client_id = c.id AND COALESCE(k.is_deleted, false) = false
+                         ORDER BY k.id DESC LIMIT 1) AS pan
+                  FROM m_client c WHERE c.id = ?
+                """, deductee);
+        final java.sql.Date dob = (java.sql.Date) person.get("date_of_birth");
+        final boolean senior = TdsSql.isSeniorInFy(dob == null ? null : dob.toLocalDate(), year.end());
+        final BigDecimal threshold = (BigDecimal) cfg.get(senior ? "threshold_senior" : "threshold_general");
+        if (yearInterest.compareTo(threshold) <= 0) {
+            return null;
+        }
+
+        final boolean panOk = TdsSql.isWellFormedPan((String) person.get("pan"));
+        final BigDecimal ratePercent = (BigDecimal) cfg.get(panOk ? "rate_pan_percentage" : "rate_no_pan_percentage");
+        final int roundTo = ((Number) cfg.get("round_to")).intValue();
+        final BigDecimal liability = TdsSql.roundToMultiple(liableInterest.multiply(ratePercent).movePointLeft(2), roundTo);
+        final BigDecimal already = deducted == null ? BigDecimal.ZERO : deducted;
+        final BigDecimal amount = liability.subtract(already);
+        if (amount.compareTo(BigDecimal.ZERO) <= 0) {
+            return null;
+        }
+        log.info("TDS {} due for client {} (FY {}: interest {}, liability {}, already deducted {})", amount, deductee, year.label(),
+                yearInterest, liability, already);
+        return new Due(amount, ratePercent, liableInterest, tdsComponent(ratePercent));
+    }
+
+    private BigDecimal postedFromDatabase(final Long accountId) {
+        return jdbcTemplate.queryForObject("""
+                SELECT COALESCE(SUM(amount), 0) FROM m_savings_account_transaction
+                 WHERE savings_account_id = ? AND transaction_type_enum = ? AND is_reversed = false
+                """, BigDecimal.class, accountId, TdsSql.INTEREST_POSTING);
+    }
+
+    /**
+     * The interest inside a maturity or closure payout: interest posted on the deposit that has not been
+     * received already - through the interest sweep or an earlier payout. Capped at the payout.
+     *
+     * <p>
+     * On a premature closure the months already swept to savings stand as they were; only the interest
+     * for the days since is paid out now, and only that is counted.
+     */
+    private BigDecimal interestInPayout(final Long sourceAccountId, final BigDecimal posted, final BigDecimal payout) {
+        final BigDecimal swept = jdbcTemplate.queryForObject("""
+                SELECT COALESCE(SUM(att.amount), 0)
+                  FROM m_account_transfer_transaction att
+                  JOIN m_account_transfer_details d ON d.id = att.account_transfer_details_id
+                 WHERE d.from_savings_account_id = ? AND d.transfer_type = ? AND att.is_reversed = false
+                """, BigDecimal.class, sourceAccountId, AccountTransferType.INTEREST_TRANSFER.getValue());
+        final BigDecimal paidOut = jdbcTemplate.queryForObject("""
+                SELECT COALESCE(SUM(r.interest_amount), 0)
+                  FROM m_tds_interest_receipt r
+                  JOIN m_savings_account_transaction t ON t.id = r.savings_transaction_id AND t.is_reversed = false
+                 WHERE r.source_account_id = ? AND r.kind <> 'INTEREST'
+                """, BigDecimal.class, sourceAccountId);
+        final BigDecimal unpaid = posted.subtract(swept).subtract(paidOut);
+        if (unpaid.compareTo(BigDecimal.ZERO) <= 0 || payout == null) {
+            return BigDecimal.ZERO;
+        }
+        return unpaid.min(payout);
+    }
+
+    /**
+     * The tax component the deduction is booked through, created on first use and re-pointed whenever
+     * the TDS payable account on the configuration screen changes.
+     */
+    private TaxComponent tdsComponent(final BigDecimal ratePercent) {
+        final List<Long> gl = jdbcTemplate.queryForList("SELECT gl_account_id FROM m_tds_gl_config WHERE config_key = 'TDS_PAYABLE'",
+                Long.class);
+        if (gl.isEmpty() || gl.get(0) == null) {
+            throw new GeneralPlatformDomainRuleException("error.msg.tds.payable.gl.not.configured",
+                    "TDS is due on this interest but no TDS payable account is set. Choose one under Organization › TDS Configuration.");
+        }
+        final Long glId = gl.get(0);
+        final List<Long> existing = jdbcTemplate.queryForList("SELECT id FROM m_tax_component WHERE name = ? ORDER BY id", Long.class,
+                TDS_COMPONENT_NAME);
+        final Long id;
+        boolean repointed = false;
+        if (existing.isEmpty()) {
+            id = jdbcTemplate.queryForObject("""
+                    INSERT INTO m_tax_component (name, percentage, credit_account_type_enum, credit_account_id, start_date,
+                                                 createdby_id, created_date, lastmodifiedby_id, lastmodified_date)
+                    SELECT ?, ?, 2, ?, DATE '2000-01-01', MIN(u.id), now(), MIN(u.id), now() FROM m_appuser u
+                    RETURNING id
+                    """, Long.class, TDS_COMPONENT_NAME, ratePercent, glId);
+        } else {
+            id = existing.get(0);
+            repointed = jdbcTemplate.update("UPDATE m_tax_component SET credit_account_type_enum = 2, credit_account_id = ? WHERE id = ?"
+                    + " AND (credit_account_id IS DISTINCT FROM ? OR credit_account_type_enum IS DISTINCT FROM 2)", glId, id, glId) > 0;
+        }
+        final TaxComponent component = taxComponentRepository.findById(id).orElseThrow();
+        // Written behind JPA's back, so a copy already in this session would still credit the old account.
+        if (repointed) {
+            entityManager.refresh(component);
+        }
+        return component;
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/service/TdsInterestReadPlatformService.java

@@ -29,6 +29,8 @@ public interface TdsInterestReadPlatformService {
      * @param financialYear
      *            the Indian financial year as its opening calendar year - 2026 means 1 Apr 2026 to
      *            31 Mar 2027
+     * @param clientId
+     *            one customer only, or null for everyone in the user's scope
      */
-    List<TdsDeducteeData> retrieveForFinancialYear(int financialYear);
+    List<TdsDeducteeData> retrieveForFinancialYear(int financialYear, Long clientId);
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/service/TdsInterestReadPlatformServiceImpl.java

@@ -27,6 +27,8 @@ import java.util.LinkedHashMap;
 import java.util.List;
 import java.util.Map;
 import lombok.RequiredArgsConstructor;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.tds.data.TdsDeclarationData;
 import org.apache.fineract.portfolio.tds.data.TdsDeducteeData;
 import org.apache.fineract.portfolio.tds.data.TdsDeducteeData.TdsAccountData;
 import org.apache.fineract.portfolio.tds.data.TdsDeducteeData.TdsInterestCreditData;
@@ -35,8 +37,8 @@ import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
 
 /**
- * Reads the interest the bank actually credited, so the deduction is worked out from the ledger
- * rather than from a balance and a rate.
+ * Reads the interest the bank actually credited, and the TDS it actually deducted, so the register is
+ * worked out from the ledger rather than from a balance and a rate.
  */
 @Service
 @RequiredArgsConstructor
@@ -44,109 +46,150 @@ import org.springframework.transaction.annotation.Transactional;
 public class TdsInterestReadPlatformServiceImpl implements TdsInterestReadPlatformService {
 
     /**
-     * Interest posting - NOT a deposit, a withdrawal, a fee or a transfer.
+     * Every account, grouped under the client whose PAN carries its deduction, with what counts for TDS
+     * inside the year.
      *
      * <p>
-     * This single condition is what makes the figure an interest figure. A deposit is the
-     * customer's own money arriving and is not income; a withdrawal and a fee are not income
-     * either. Only what the bank itself credited as interest can be deducted against, so the
-     * transaction type is filtered here rather than being inferred later from an amount.
-     *
-     * @see org.apache.fineract.portfolio.savings.SavingsAccountTransactionType#INTEREST_POSTING
-     */
-    private static final int INTEREST_POSTING = 3;
-
-    /**
-     * Every deposit the customer holds, with the interest credited to each inside the year.
+     * On a fixed or recurring deposit, "interest" is the FD/RD interest that reached the customer's
+     * savings account (m_tds_interest_receipt) and "deductions" the TDS debited there for it
+     * (m_tds_deduction) - TDS is tracked and taken where the interest is received, and the deposit
+     * itself is never debited. Interest still sitting in a deposit is not counted until it is paid out.
+     * Rows whose savings transaction has been reversed are left out: reversed money was never received.
      *
      * <p>
-     * Savings accounts are included deliberately. Section 194A does not reach them, and the caller
-     * keeps their interest out of the aggregate - but the branch still has to see that the customer
-     * holds one, and the row on screen shows it as exempt rather than leaving it out entirely.
+     * On a savings account, "interest" is its own interest postings. The charge does not reach them, and
+     * the caller keeps them out of the aggregate - but the branch still has to see them.
      *
      * <p>
-     * Reversed postings are excluded: a reversed posting was never income, and leaving it in would
-     * deduct tax on interest the customer never received.
+     * Scoped to the signed-in user's office and the offices below it, on the deductee's office. A branch
+     * login therefore receives only its own customers. Each customer still arrives with every one of
+     * their deposits, wherever held, because the threshold is tested on the bank as a whole.
      */
     private static final String SQL = """
+            WITH acc AS (
+                SELECT sa.id, sa.account_no, sa.deposit_type_enum, sa.activatedon_date, sa.account_status,
+                       sa.client_id AS holder_id, %s AS deductee_id
+                  FROM m_savings_account sa
+                 WHERE sa.client_id IS NOT NULL
+            ),
+            lines AS (
+                SELECT t.savings_account_id AS account_id, 'C' AS kind, t.transaction_date AS d, t.amount AS amt
+                  FROM m_savings_account_transaction t
+                  JOIN m_savings_account s ON s.id = t.savings_account_id AND s.deposit_type_enum = 100
+                 WHERE t.transaction_type_enum = ? AND t.is_reversed = false AND t.transaction_date BETWEEN ? AND ?
+                UNION ALL
+                SELECT r.source_account_id, 'C', r.received_on, r.interest_amount
+                  FROM m_tds_interest_receipt r
+                  JOIN m_savings_account_transaction t ON t.id = r.savings_transaction_id AND t.is_reversed = false
+                 WHERE r.received_on BETWEEN ? AND ?
+                UNION ALL
+                SELECT dd.source_account_id, 'D', dd.deducted_on, dd.amount
+                  FROM m_tds_deduction dd
+                  JOIN m_savings_account_transaction t ON t.id = dd.savings_transaction_id AND t.is_reversed = false
+                 WHERE dd.deducted_on BETWEEN ? AND ?
+            )
             SELECT c.id                     AS client_id,
                    c.account_no             AS customer_id,
                    c.display_name           AS name,
                    c.date_of_birth          AS date_of_birth,
-                   k.pan_number             AS pan,
-                   k.form15_type            AS form15_type,
+                   (SELECT k.pan_number FROM m_client_kyc k
+                     WHERE k.client_id = c.id AND COALESCE(k.is_deleted, false) = false
+                     ORDER BY k.id DESC LIMIT 1) AS pan,
                    o.name                   AS branch_name,
-                   sa.id                    AS account_id,
-                   sa.account_no            AS account_no,
-                   sa.activatedon_date      AS opened_on,
-                   CASE sa.deposit_type_enum
+                   a.id                     AS account_id,
+                   a.account_no             AS account_no,
+                   a.activatedon_date       AS opened_on,
+                   a.account_status         AS account_status,
+                   a.holder_id              AS holder_id,
+                   h.display_name           AS holder_name,
+                   CASE a.deposit_type_enum
                         WHEN 100 THEN 'depositAccountType.savingsDeposit'
                         WHEN 200 THEN 'depositAccountType.fixedDeposit'
                         WHEN 300 THEN 'depositAccountType.recurringDeposit'
                         ELSE 'depositAccountType.unknown' END AS deposit_type_code,
-                   t.transaction_date       AS credit_date,
-                   t.amount                 AS credit_amount
-              FROM m_savings_account sa
-              JOIN m_client c ON c.id = sa.client_id
-              LEFT JOIN m_office o ON o.id = c.office_id
-              LEFT JOIN m_client_kyc k ON k.client_id = c.id
-              LEFT JOIN m_savings_account_transaction t
-                     ON t.savings_account_id = sa.id
-                    AND t.transaction_type_enum = ?
-                    AND t.is_reversed = false
-                    AND t.transaction_date >= ?
-                    AND t.transaction_date <= ?
-             WHERE sa.client_id IS NOT NULL
-             ORDER BY c.display_name, sa.account_no, t.transaction_date
-            """;
+                   l.kind                   AS line_kind,
+                   l.d                      AS txn_date,
+                   l.amt                    AS txn_amount
+              FROM acc a
+              JOIN m_client c ON c.id = a.deductee_id
+              JOIN m_office o ON o.id = c.office_id
+              JOIN m_client h ON h.id = a.holder_id
+              LEFT JOIN lines l ON l.account_id = a.id
+             WHERE o.hierarchy LIKE ?
+               AND (CAST(? AS BIGINT) IS NULL OR c.id = CAST(? AS BIGINT))
+             ORDER BY c.display_name, a.account_no, l.d
+            """.formatted(TdsSql.deducteeOf("sa"));
 
     private final JdbcTemplate jdbcTemplate;
+    private final PlatformSecurityContext context;
 
     @Override
-    public List<TdsDeducteeData> retrieveForFinancialYear(final int financialYear) {
+    public List<TdsDeducteeData> retrieveForFinancialYear(final int financialYear, final Long onlyClientId) {
         // The Indian financial year, 1 April to 31 March.
         final LocalDate from = LocalDate.of(financialYear, 4, 1);
         final LocalDate to = LocalDate.of(financialYear + 1, 3, 31);
+        final java.sql.Date f = java.sql.Date.valueOf(from);
+        final java.sql.Date t = java.sql.Date.valueOf(to);
+        final String hierarchy = this.context.authenticatedUser().getOffice().getHierarchy() + "%";
 
         final Map<Long, Deductee> byClient = new LinkedHashMap<>();
 
         jdbcTemplate.query(SQL, rs -> {
             final long clientId = rs.getLong("client_id");
             final Deductee deductee = byClient.computeIfAbsent(clientId,
-                    id -> new Deductee(id, readString(rs, "customer_id"), readString(rs, "name"),
-                            readString(rs, "pan"), readDate(rs, "date_of_birth"), readString(rs, "branch_name"),
-                            readString(rs, "form15_type")));
+                    id -> new Deductee(id, readString(rs, "customer_id"), readString(rs, "name"), readString(rs, "pan"),
+                            readDate(rs, "date_of_birth"), readString(rs, "branch_name")));
 
             final long accountId = rs.getLong("account_id");
-            final Account account = deductee.accounts.computeIfAbsent(accountId, id -> new Account(id,
-                    readString(rs, "account_no"), readString(rs, "deposit_type_code"), readDate(rs, "opened_on")));
+            final Account account = deductee.accounts.computeIfAbsent(accountId,
+                    id -> new Account(id, readString(rs, "account_no"), readString(rs, "deposit_type_code"), readLong(rs, "holder_id"),
+                            readString(rs, "holder_name"), readString(rs, "account_status"), readDate(rs, "opened_on")));
 
-            // Null where the outer join found no posting inside the year: the account is still
-            // listed, it simply earned nothing in the window.
-            final java.sql.Date creditDate = rs.getDate("credit_date");
-            if (creditDate != null) {
-                final BigDecimal amount = rs.getBigDecimal("credit_amount");
-                account.credits.add(new TdsInterestCreditData(creditDate.toLocalDate(), amount, account.accountNo));
+            // Null where the outer join found nothing inside the year: the account is still listed, it
+            // simply earned nothing in the window.
+            final java.sql.Date date = rs.getDate("txn_date");
+            if (date != null) {
+                final BigDecimal amount = rs.getBigDecimal("txn_amount");
+                final TdsInterestCreditData line = new TdsInterestCreditData(date.toLocalDate(), amount, account.accountNo);
+                if ("D".equals(rs.getString("line_kind"))) {
+                    account.deductions.add(line);
+                } else {
+                    account.credits.add(line);
+                }
             }
-        }, INTEREST_POSTING, java.sql.Date.valueOf(from), java.sql.Date.valueOf(to));
+        }, f, TdsSql.INTEREST_POSTING, f, t, f, t, f, t, hierarchy, onlyClientId, onlyClientId);
+
+        final Map<Long, List<TdsDeclarationData>> declarations = declarationsFor(TdsSql.fyLabel(financialYear));
 
         final List<TdsDeducteeData> result = new ArrayList<>();
         for (final Deductee d : byClient.values()) {
             final List<TdsAccountData> accounts = new ArrayList<>();
             for (final Account a : d.accounts.values()) {
-                // accountStatus is the RBI holding pattern (SINGLE / JOINT / MINOR) the caller uses
-                // to decide whose PAN carries the deduction. Fineract does not model it on the
-                // savings account, so it is left null and the caller falls back to the account
-                // holder rather than inventing a joint holder who may not exist.
-                accounts.add(
-                        new TdsAccountData(a.id, a.accountNo, a.depositTypeCode, null, d.clientId, a.openedOn, a.credits));
+                accounts.add(new TdsAccountData(a.id, a.accountNo, a.depositTypeCode, d.clientId, a.holderId, a.holderName, a.accountStatus,
+                        a.openedOn, a.credits, a.deductions));
             }
             result.add(new TdsDeducteeData(d.clientId, d.customerId, d.name, d.pan, d.dateOfBirth, d.branchName,
-                    d.form15Type, accounts));
+                    declarations.getOrDefault(d.clientId, List.of()), accounts));
         }
         return result;
     }
 
+    private Map<Long, List<TdsDeclarationData>> declarationsFor(final String fy) {
+        final Map<Long, List<TdsDeclarationData>> out = new LinkedHashMap<>();
+        jdbcTemplate.query("""
+                SELECT id, client_id, fy_label, form_type, uin, accepted_on, estimated_income
+                  FROM m_tds_declaration
+                 WHERE fy_label = ? AND is_revoked = false
+                 ORDER BY accepted_on
+                """, rs -> {
+            final TdsDeclarationData d = new TdsDeclarationData(rs.getLong("id"), rs.getLong("client_id"), rs.getString("fy_label"),
+                    rs.getString("form_type"), rs.getString("uin"), readDate(rs, "accepted_on"), rs.getBigDecimal("estimated_income"),
+                    false, null, null);
+            out.computeIfAbsent(d.clientId(), k -> new ArrayList<>()).add(d);
+        }, fy);
+        return out;
+    }
+
     private static String readString(final ResultSet rs, final String column) {
         try {
             return rs.getString(column);
@@ -155,6 +198,15 @@ public class TdsInterestReadPlatformServiceImpl implements TdsInterestReadPlatfo
         }
     }
 
+    private static Long readLong(final ResultSet rs, final String column) {
+        try {
+            final long v = rs.getLong(column);
+            return rs.wasNull() ? null : v;
+        } catch (final SQLException e) {
+            throw new IllegalStateException("Could not read column " + column, e);
+        }
+    }
+
     private static LocalDate readDate(final ResultSet rs, final String column) {
         try {
             final java.sql.Date value = rs.getDate(column);
@@ -173,18 +225,15 @@ public class TdsInterestReadPlatformServiceImpl implements TdsInterestReadPlatfo
         private final String pan;
         private final LocalDate dateOfBirth;
         private final String branchName;
-        private final String form15Type;
         private final Map<Long, Account> accounts = new LinkedHashMap<>();
 
-        private Deductee(Long clientId, String customerId, String name, String pan, LocalDate dateOfBirth,
-                String branchName, String form15Type) {
+        private Deductee(Long clientId, String customerId, String name, String pan, LocalDate dateOfBirth, String branchName) {
             this.clientId = clientId;
             this.customerId = customerId;
             this.name = name;
             this.pan = pan;
             this.dateOfBirth = dateOfBirth;
             this.branchName = branchName;
-            this.form15Type = form15Type;
         }
     }
 
@@ -193,13 +242,21 @@ public class TdsInterestReadPlatformServiceImpl implements TdsInterestReadPlatfo
         private final Long id;
         private final String accountNo;
         private final String depositTypeCode;
+        private final Long holderId;
+        private final String holderName;
+        private final String accountStatus;
         private final LocalDate openedOn;
         private final List<TdsInterestCreditData> credits = new ArrayList<>();
+        private final List<TdsInterestCreditData> deductions = new ArrayList<>();
 
-        private Account(Long id, String accountNo, String depositTypeCode, LocalDate openedOn) {
+        private Account(Long id, String accountNo, String depositTypeCode, Long holderId, String holderName, String accountStatus,
+                LocalDate openedOn) {
             this.id = id;
             this.accountNo = accountNo;
             this.depositTypeCode = depositTypeCode;
+            this.holderId = holderId;
+            this.holderName = holderName;
+            this.accountStatus = accountStatus;
             this.openedOn = openedOn;
         }
     }

fineract-provider/src/main/java/org/apache/fineract/portfolio/tds/service/TdsSql.java

@@ -0,0 +1,95 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.portfolio.tds.service;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.util.regex.Pattern;
+
+/**
+ * The TDS rules both the deduction and the report must agree on, kept in one place so the passbook
+ * and the register cannot drift apart.
+ */
+public final class TdsSql {
+
+    public static final int INTEREST_POSTING = 3;
+    public static final int WITHHOLD_TAX = 18;
+    public static final int FIXED_DEPOSIT = 200;
+    public static final int RECURRING_DEPOSIT = 300;
+
+    /** A well-formed PAN with a recognised holder type - the same test the screens apply. */
+    private static final Pattern PAN = Pattern.compile("^[A-Z]{5}[0-9]{4}[A-Z]$");
+    private static final String PAN_HOLDER_TYPES = "ABCFGHJLPT";
+
+    private TdsSql() {}
+
+    /**
+     * The client whose PAN carries the deduction for an account, as SQL over the alias given.
+     *
+     * <ul>
+     * <li>A minor's account follows the guardian - the interest is clubbed into the guardian's income.
+     * Minor means under 18 on the first day of the year, so one year has one deductee.</li>
+     * <li>A joint account follows the holder flagged primary - one deposit, one deductee.</li>
+     * <li>Anything else follows the account holder.</li>
+     * </ul>
+     *
+     * Takes one bind parameter: the financial year's first day.
+     */
+    public static String deducteeOf(final String sa) {
+        return """
+                (CASE
+                    WHEN UPPER(COALESCE(%1$s.account_status, '')) = 'MINOR' AND %1$s.guardian_client_id IS NOT NULL
+                         AND (%1$s.minor_date_of_birth IS NULL
+                              OR %1$s.minor_date_of_birth > CAST(? AS DATE) - INTERVAL '18 years')
+                        THEN %1$s.guardian_client_id
+                    WHEN UPPER(COALESCE(%1$s.account_status, '')) = 'JOINT'
+                        THEN COALESCE((SELECT MIN(j.client_id) FROM m_savings_account_joint_holders j
+                                        WHERE j.savings_account_id = %1$s.id AND j.is_primary = true), %1$s.client_id)
+                    ELSE %1$s.client_id
+                 END)""".formatted(sa);
+    }
+
+    public static boolean isWellFormedPan(final String pan) {
+        final String p = pan == null ? "" : pan.trim().toUpperCase();
+        return PAN.matcher(p).matches() && PAN_HOLDER_TYPES.indexOf(p.charAt(3)) >= 0;
+    }
+
+    /** Age reached by the last day of the year: 60 at any point in it makes a senior citizen. */
+    public static boolean isSeniorInFy(final LocalDate dateOfBirth, final LocalDate fyEnd) {
+        return dateOfBirth != null && !dateOfBirth.plusYears(60).isAfter(fyEnd);
+    }
+
+    public static int fyStartYear(final LocalDate date) {
+        return date.getMonthValue() >= 4 ? date.getYear() : date.getYear() - 1;
+    }
+
+    /** '2026-27' for any date from 1 Apr 2026 to 31 Mar 2027. */
+    public static String fyLabel(final int startYear) {
+        return startYear + "-" + String.format("%02d", (startYear + 1) % 100);
+    }
+
+    public static BigDecimal roundToMultiple(final BigDecimal value, final int to) {
+        if (to <= 1) {
+            return value.setScale(0, RoundingMode.HALF_UP);
+        }
+        final BigDecimal step = BigDecimal.valueOf(to);
+        return value.divide(step, 0, RoundingMode.HALF_UP).multiply(step);
+    }
+}

fineract-provider/src/main/resources/application.properties

@@ -46,7 +46,7 @@ fineract.security.oauth2.client.registrations.frontend-client.require-authorizat
 fineract.tenant.host=${FINERACT_DEFAULT_TENANTDB_HOSTNAME:localhost}
 fineract.tenant.port=${FINERACT_DEFAULT_TENANTDB_PORT:5432}
 fineract.tenant.username=${FINERACT_DEFAULT_TENANTDB_UID:postgres}
-fineract.tenant.password=${FINERACT_DEFAULT_TENANTDB_PWD:313863}
+fineract.tenant.password=${FINERACT_DEFAULT_TENANTDB_PWD:Keshav@898966}
 fineract.tenant.parameters=${FINERACT_DEFAULT_TENANTDB_CONN_PARAMS:}
 fineract.tenant.timezone=${FINERACT_DEFAULT_TENANTDB_TIMEZONE:Asia/Kolkata}
 fineract.tenant.identifier=${FINERACT_DEFAULT_TENANTDB_IDENTIFIER:default}
@@ -415,7 +415,7 @@ server.tomcat.mbeanregistry.enabled=${FINERACT_SERVER_TOMCAT_MBEANREGISTRY_ENABL
 spring.datasource.hikari.driverClassName=${FINERACT_HIKARI_DRIVER_SOURCE_CLASS_NAME:org.postgresql.Driver}
 spring.datasource.hikari.jdbcUrl=${FINERACT_HIKARI_JDBC_URL:jdbc:postgresql://localhost:5432/fineract_tenants}
 spring.datasource.hikari.username=${FINERACT_HIKARI_USERNAME:postgres}
-spring.datasource.hikari.password=${FINERACT_HIKARI_PASSWORD:313863}
+spring.datasource.hikari.password=${FINERACT_HIKARI_PASSWORD:Keshav@898966}
 spring.datasource.hikari.minimumIdle=${FINERACT_HIKARI_MINIMUM_IDLE:3}
 spring.datasource.hikari.maximumPoolSize=${FINERACT_HIKARI_MAXIMUM_POOL_SIZE:10}
 spring.datasource.hikari.idleTimeout=${FINERACT_HIKARI_IDLE_TIMEOUT:60000}

fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml

@@ -165,4 +165,6 @@
     <include file="parts/0590_savings_interest_posting_report_by_branch.xml" relativeToChangelogFile="true"/>
     <include file="parts/0591_cashier_allocation_time_and_deposit_counter_office.xml" relativeToChangelogFile="true"/>
     <include file="parts/0592_enable_teller_cashier_maker_checker.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0592_tds_declarations_and_challans.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0593_tds_interest_receipts_and_deductions.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0592_tds_declarations_and_challans.xml

@@ -0,0 +1,217 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+    Licensed to the Apache Software Foundation (ASF) under one
+    or more contributor license agreements. See the NOTICE file
+    distributed with this work for additional information
+    regarding copyright ownership. The ASF licenses this file
+    to you under the Apache License, Version 2.0 (the
+    "License"); you may not use this file except in compliance
+    with the License. You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing,
+    software distributed under the License is distributed on an
+    "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+    KIND, either express or implied. See the License for the
+    specific language governing permissions and limitations
+    under the License.
+-->
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+                   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+                   xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.9.xsd">
+
+    <!--
+        The two records TDS on deposit interest was missing.
+
+        m_tds_declaration - a 15G / 15H / Form 121 declaration, one per customer per financial year.
+        The KYC record only ever carried the form type and a year, so a declaration given in
+        September shielded interest back to April, and nothing marked a new year as needing a new
+        form. A declaration operates from the day the branch accepts it, for that year only, so both
+        the year and the acceptance date are kept here.
+
+        m_tds_challan - tax actually remitted to the Government. The remittance report used to make
+        challan numbers, BSR codes and deposit dates up; every row here is one the bank entered,
+        posted against the TDS payable account.
+
+        Constraints sit inside createTable: a separate tableExists-guarded changeSet would see the
+        table already present and skip them.
+    -->
+
+    <changeSet author="fineract" id="0592-1-create-tds-declaration">
+        <preConditions onFail="MARK_RAN">
+            <not><tableExists tableName="m_tds_declaration"/></not>
+        </preConditions>
+        <createTable tableName="m_tds_declaration">
+            <column name="id" type="BIGINT" autoIncrement="true">
+                <constraints primaryKey="true" nullable="false"/>
+            </column>
+            <column name="client_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_declaration_client"
+                             referencedTableName="m_client" referencedColumnNames="id"/>
+            </column>
+            <!-- '2026-27'. -->
+            <column name="fy_label" type="VARCHAR(7)">
+                <constraints nullable="false"/>
+            </column>
+            <!-- 15G, 15H or 121. -->
+            <column name="form_type" type="VARCHAR(5)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="uin" type="VARCHAR(30)"/>
+            <!-- The day the branch accepted it. Interest credited before this date is not shielded. -->
+            <column name="accepted_on" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="estimated_income" type="DECIMAL(19,6)"/>
+            <column name="is_revoked" type="BOOLEAN" defaultValueBoolean="false">
+                <constraints nullable="false"/>
+            </column>
+            <column name="revoked_on" type="DATE"/>
+            <column name="revoke_reason" type="VARCHAR(500)"/>
+            <column name="created_by" type="BIGINT"/>
+            <column name="created_on" type="TIMESTAMP WITH TIME ZONE"/>
+            <column name="revoked_by" type="BIGINT"/>
+        </createTable>
+        <createIndex tableName="m_tds_declaration" indexName="idx_tds_declaration_client_fy">
+            <column name="client_id"/>
+            <column name="fy_label"/>
+        </createIndex>
+    </changeSet>
+
+    <changeSet author="fineract" id="0592-2-create-tds-challan">
+        <preConditions onFail="MARK_RAN">
+            <not><tableExists tableName="m_tds_challan"/></not>
+        </preConditions>
+        <createTable tableName="m_tds_challan">
+            <column name="id" type="BIGINT" autoIncrement="true">
+                <constraints primaryKey="true" nullable="false"/>
+            </column>
+            <column name="fy_label" type="VARCHAR(7)">
+                <constraints nullable="false"/>
+            </column>
+            <!-- Month the tax was deducted in, '2026-06'. The due date follows from it. -->
+            <column name="deduction_month" type="VARCHAR(7)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="amount" type="DECIMAL(19,6)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="challan_no" type="VARCHAR(30)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="bsr_code" type="VARCHAR(10)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="deposited_on" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <!-- Bank or cash account the tax was paid out of: Dr TDS payable / Cr this account. -->
+            <column name="paid_from_gl_account_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_challan_paid_from"
+                             referencedTableName="acc_gl_account" referencedColumnNames="id"/>
+            </column>
+            <column name="office_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_challan_office"
+                             referencedTableName="m_office" referencedColumnNames="id"/>
+            </column>
+            <!-- acc_gl_journal_entry.transaction_id of the remittance entry. -->
+            <column name="journal_transaction_id" type="VARCHAR(50)"/>
+            <column name="remarks" type="VARCHAR(500)"/>
+            <column name="is_reversed" type="BOOLEAN" defaultValueBoolean="false">
+                <constraints nullable="false"/>
+            </column>
+            <column name="created_by" type="BIGINT"/>
+            <column name="created_on" type="TIMESTAMP WITH TIME ZONE"/>
+        </createTable>
+        <createIndex tableName="m_tds_challan" indexName="idx_tds_challan_fy">
+            <column name="fy_label"/>
+        </createIndex>
+    </changeSet>
+
+    <changeSet author="fineract" id="0592-3-tds-declaration-challan-permissions">
+        <preConditions onFail="MARK_RAN">
+            <and>
+                <tableExists tableName="m_permission"/>
+                <sqlCheck expectedResult="0">
+                    SELECT COUNT(*) FROM m_permission
+                     WHERE code IN ('CREATE_TDSDECLARATION', 'UPDATE_TDSDECLARATION', 'CREATE_TDSCHALLAN', 'UPDATE_TDSCHALLAN')
+                </sqlCheck>
+            </and>
+        </preConditions>
+        <insert tableName="m_permission">
+            <column name="grouping" value="portfolio"/>
+            <column name="code" value="CREATE_TDSDECLARATION"/>
+            <column name="entity_name" value="TDSDECLARATION"/>
+            <column name="action_name" value="CREATE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="portfolio"/>
+            <column name="code" value="UPDATE_TDSDECLARATION"/>
+            <column name="entity_name" value="TDSDECLARATION"/>
+            <column name="action_name" value="UPDATE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="organisation"/>
+            <column name="code" value="CREATE_TDSCHALLAN"/>
+            <column name="entity_name" value="TDSCHALLAN"/>
+            <column name="action_name" value="CREATE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="organisation"/>
+            <column name="code" value="UPDATE_TDSCHALLAN"/>
+            <column name="entity_name" value="TDSCHALLAN"/>
+            <column name="action_name" value="UPDATE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+    </changeSet>
+
+    <changeSet author="fineract" id="0592-4-grant-tds-declaration-challan-permissions">
+        <preConditions onFail="MARK_RAN">
+            <and>
+                <tableExists tableName="m_role_permission"/>
+                <sqlCheck expectedResult="0">
+                    SELECT COUNT(*) FROM m_role_permission rp
+                      JOIN m_permission p ON p.id = rp.permission_id
+                     WHERE p.code IN ('CREATE_TDSDECLARATION', 'UPDATE_TDSDECLARATION', 'CREATE_TDSCHALLAN', 'UPDATE_TDSCHALLAN')
+                </sqlCheck>
+            </and>
+        </preConditions>
+        <!-- Declarations are taken at the counter, so every role records them. Challans are a Head
+             Office remittance, so only the roles that hold the TDS configuration post them. -->
+        <sql>
+            INSERT INTO m_role_permission (role_id, permission_id)
+            SELECT r.id, p.id
+              FROM m_role r
+              CROSS JOIN m_permission p
+             WHERE p.code IN ('CREATE_TDSDECLARATION', 'UPDATE_TDSDECLARATION');
+            INSERT INTO m_role_permission (role_id, permission_id)
+            SELECT r.id, p.id
+              FROM m_role r
+              CROSS JOIN m_permission p
+             WHERE p.code IN ('CREATE_TDSCHALLAN', 'UPDATE_TDSCHALLAN')
+               AND (LOWER(r.name) LIKE '%manager%' OR LOWER(r.name) = 'super user');
+        </sql>
+    </changeSet>
+
+    <changeSet author="fineract" id="0592-5-carry-over-kyc-declarations">
+        <preConditions onFail="MARK_RAN">
+            <tableExists tableName="m_tds_declaration"/>
+        </preConditions>
+        <!-- Only KYC rows that were actually switched on and name a year. The acceptance date was never
+             recorded, so the year's first day stands in, which is what the screens assumed until now. -->
+        <sql>
+            INSERT INTO m_tds_declaration (client_id, fy_label, form_type, accepted_on, is_revoked, created_on)
+            SELECT k.client_id, k.form15_fy, UPPER(k.form15_type),
+                   TO_DATE(SUBSTRING(k.form15_fy FROM 1 FOR 4) || '-04-01', 'YYYY-MM-DD'), false, now()
+              FROM m_client_kyc k
+             WHERE k.form15_applicable = true
+               AND k.form15_fy ~ '^[0-9]{4}-[0-9]{2}$'
+               AND UPPER(k.form15_type) IN ('15G', '15H', '121')
+               AND COALESCE(k.is_deleted, false) = false;
+        </sql>
+    </changeSet>
+</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0593_tds_interest_receipts_and_deductions.xml

@@ -0,0 +1,143 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+    Licensed to the Apache Software Foundation (ASF) under one
+    or more contributor license agreements. See the NOTICE file
+    distributed with this work for additional information
+    regarding copyright ownership. The ASF licenses this file
+    to you under the Apache License, Version 2.0 (the
+    "License"); you may not use this file except in compliance
+    with the License. You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing,
+    software distributed under the License is distributed on an
+    "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+    KIND, either express or implied. See the License for the
+    specific language governing permissions and limitations
+    under the License.
+-->
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+                   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+                   xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.9.xsd">
+
+    <!--
+        TDS on FD/RD interest is tracked and deducted where the interest is received: the customer's
+        savings account. The FD and RD accounts themselves are left alone.
+
+        m_tds_interest_receipt - one row per credit into a savings account that carried FD/RD interest:
+        the periodic interest sweep in full, or the interest part of a maturity / closure payout. This
+        is the running total the threshold is tested against. A savings credit is otherwise just a
+        deposit, so without this record there is no telling interest from the customer's own money.
+
+        m_tds_deduction - one row per TDS debit on a savings account, tied to the deductee, so the
+        tax already taken this year is known per customer.
+
+        A row only counts while its savings transaction stands - reversing the transaction takes it out.
+    -->
+
+    <changeSet author="fineract" id="0593-1-create-tds-interest-receipt">
+        <preConditions onFail="MARK_RAN">
+            <not><tableExists tableName="m_tds_interest_receipt"/></not>
+        </preConditions>
+        <createTable tableName="m_tds_interest_receipt">
+            <column name="id" type="BIGINT" autoIncrement="true">
+                <constraints primaryKey="true" nullable="false"/>
+            </column>
+            <!-- Whose PAN the interest is taxed against: the FD/RD's holder, guardian or primary joint holder. -->
+            <column name="deductee_client_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_receipt_client"
+                             referencedTableName="m_client" referencedColumnNames="id"/>
+            </column>
+            <!-- The savings account the interest was credited to. -->
+            <column name="savings_account_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_receipt_savings"
+                             referencedTableName="m_savings_account" referencedColumnNames="id"/>
+            </column>
+            <column name="savings_transaction_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_receipt_txn"
+                             referencedTableName="m_savings_account_transaction" referencedColumnNames="id"/>
+            </column>
+            <!-- The FD or RD the interest came from. -->
+            <column name="source_account_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_receipt_source"
+                             referencedTableName="m_savings_account" referencedColumnNames="id"/>
+            </column>
+            <!-- INTEREST: a periodic interest sweep. PAYOUT: the interest part of a maturity or closure payout. -->
+            <column name="kind" type="VARCHAR(10)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="fy_label" type="VARCHAR(7)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="received_on" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="interest_amount" type="DECIMAL(19,6)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="created_on" type="TIMESTAMP WITH TIME ZONE"/>
+        </createTable>
+        <createIndex tableName="m_tds_interest_receipt" indexName="idx_tds_receipt_deductee_fy">
+            <column name="deductee_client_id"/>
+            <column name="fy_label"/>
+        </createIndex>
+        <createIndex tableName="m_tds_interest_receipt" indexName="idx_tds_receipt_source">
+            <column name="source_account_id"/>
+        </createIndex>
+    </changeSet>
+
+    <changeSet author="fineract" id="0593-2-create-tds-deduction">
+        <preConditions onFail="MARK_RAN">
+            <not><tableExists tableName="m_tds_deduction"/></not>
+        </preConditions>
+        <createTable tableName="m_tds_deduction">
+            <column name="id" type="BIGINT" autoIncrement="true">
+                <constraints primaryKey="true" nullable="false"/>
+            </column>
+            <column name="deductee_client_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_deduction_client"
+                             referencedTableName="m_client" referencedColumnNames="id"/>
+            </column>
+            <column name="savings_account_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_deduction_savings"
+                             referencedTableName="m_savings_account" referencedColumnNames="id"/>
+            </column>
+            <!-- The withhold-tax debit on the savings account. -->
+            <column name="savings_transaction_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_deduction_txn"
+                             referencedTableName="m_savings_account_transaction" referencedColumnNames="id"/>
+            </column>
+            <!-- The FD or RD whose interest triggered it. -->
+            <column name="source_account_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_deduction_source"
+                             referencedTableName="m_savings_account" referencedColumnNames="id"/>
+            </column>
+            <column name="receipt_id" type="BIGINT">
+                <constraints nullable="false" foreignKeyName="fk_tds_deduction_receipt"
+                             referencedTableName="m_tds_interest_receipt" referencedColumnNames="id"/>
+            </column>
+            <column name="fy_label" type="VARCHAR(7)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="deducted_on" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="amount" type="DECIMAL(19,6)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="rate_percentage" type="DECIMAL(9,4)">
+                <constraints nullable="false"/>
+            </column>
+            <!-- Interest the year's liability was worked out on, at the time. -->
+            <column name="interest_base" type="DECIMAL(19,6)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="created_on" type="TIMESTAMP WITH TIME ZONE"/>
+        </createTable>
+        <createIndex tableName="m_tds_deduction" indexName="idx_tds_deduction_deductee_fy">
+            <column name="deductee_client_id"/>
+            <column name="fy_label"/>
+        </createIndex>
+    </changeSet>
+</databaseChangeLog>

fineract-savings/src/main/java/org/apache/fineract/portfolio/savings/domain/SavingsAccount.java

@@ -795,6 +795,29 @@ public class SavingsAccount extends AbstractAuditableWithUTCDateTimeCustom<Long>
         return false;
     }
 
+    /**
+     * Deducts TDS from this savings account on FD/RD interest that has just been credited to it.
+     *
+     * <p>
+     * Whether anything is due, and how much, is decided outside the entity - the threshold is tested on
+     * the customer's interest across the bank and a declaration on record switches it off. This only
+     * posts the withhold-tax debit and brings the running balances and summary up to date, as any other
+     * transaction on the account would.
+     *
+     * @param taxSplit
+     *            the amount per tax component; the component's credit account is where the accounting
+     *            entry sends the tax
+     */
+    public SavingsAccountTransaction deductTds(final LocalDate date, final BigDecimal amount, final Map<TaxComponent, BigDecimal> taxSplit) {
+        final SavingsAccountTransaction tds = SavingsAccountTransaction.withHoldTax(this, office(), date, Money.of(this.currency, amount),
+                taxSplit);
+        addTransaction(tds);
+        final LocalDate businessDate = DateUtils.getBusinessLocalDate();
+        recalculateDailyBalances(Money.zero(this.currency), DateUtils.isAfter(date, businessDate) ? date : businessDate, false, false);
+        this.summary.updateSummary(this.currency, this.savingsAccountTransactionSummaryWrapper, this.transactions);
+        return tds;
+    }
+
     protected SavingsAccountTransaction findInterestPostingTransactionFor(final LocalDate postingDate) {
         SavingsAccountTransaction postingTransation = null;
         List<SavingsAccountTransaction> trans = getTransactions();