kyc exception at client creation time and some tds work

2026-08-05 17:23:56 +05:30
parent cc5cd4c6ab
commit 569f17ef46
37 changed files with 9800 additions and 738 deletions
@@ -0,0 +1,301 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { isTdsApplicable, tdsDeducteeOf } from '../letter-mgmt/certificates/form-15gh/tds-15gh.compute';
+import { TDS_AS_AT, TDS_FYS, depositDueDate, tdsDeductees } from './tds-reports-data';
+import {
+  NEAR_THRESHOLD_BAND,
+  TdsReportFilter,
+  deductedByQuarter,
+  tds26qSummary,
+  tdsInterestRows,
+  tdsInterestRowsForFy,
+  tdsInterestSummary,
+  tdsRemittanceRows
+} from './tds-reports.compute';
+
+/** The complete year in the seed — the one a return would be filed for. */
+const CLOSED_FY = '2025-26';
+
+function filter(overrides: Partial<TdsReportFilter> = {}): TdsReportFilter {
+  return {
+    fy: CLOSED_FY,
+    branchCode: '',
+    quarter: 0,
+    band: '',
+    search: '',
+    crossedOnly: false,
+    nearThresholdOnly: false,
+    ...overrides
+  };
+}
+
+describe('the seed has every case the reports need to show', () => {
+  it('produces deductees on both sides of the threshold', () => {
+    const rows = tdsInterestRowsForFy(CLOSED_FY);
+    expect(rows.length).toBeGreaterThan(20);
+    expect(rows.some((r) => r.crossed)).toBe(true);
+    expect(rows.some((r) => !r.crossed)).toBe(true);
+    expect(rows.some((r) => r.nearThreshold)).toBe(true);
+    expect(rows.some((r) => r.band === 'GENERAL')).toBe(true);
+    expect(rows.some((r) => r.band === 'SENIOR')).toBe(true);
+    expect(rows.some((r) => !r.panOnRecord)).toBe(true);
+    expect(rows.some((r) => r.hasDeclaration)).toBe(true);
+  });
+
+  it('gives senior citizens the higher threshold', () => {
+    const rows = tdsInterestRowsForFy(CLOSED_FY);
+    for (const row of rows) {
+      expect(row.threshold).toBe(row.band === 'SENIOR' ? 100_000 : 50_000);
+    }
+  });
+
+  it('deducts at the higher rate wherever PAN is missing', () => {
+    for (const row of tdsInterestRowsForFy(CLOSED_FY)) {
+      expect(row.rateApplied).toBe(row.panOnRecord ? 0.1 : 0.2);
+    }
+  });
+});
+
+describe('the reports follow the Act that governed each year', () => {
+  it('shows 15G / 15H for FY 2025-26 and Form 121 for FY 2026-27', () => {
+    const old = tdsInterestRowsForFy('2025-26');
+    expect(old.some((r) => r.form === '15G')).toBe(true);
+    expect(old.some((r) => r.form === '15H')).toBe(true);
+    expect(old.some((r) => r.form === '121')).toBe(false);
+
+    // The two forms merged on 01 April 2026.
+    const current = tdsInterestRowsForFy('2026-27');
+    expect(current.every((r) => r.form === '121')).toBe(true);
+  });
+
+  it('keeps the age-based threshold band in both years', () => {
+    for (const fy of TDS_FYS) {
+      const rows = tdsInterestRowsForFy(fy);
+      expect(rows.some((r) => r.band === 'SENIOR')).toBe(true);
+      expect(rows.some((r) => r.band === 'GENERAL')).toBe(true);
+      for (const row of rows) {
+        expect(row.threshold).toBe(row.band === 'SENIOR' ? 100_000 : 50_000);
+      }
+    }
+  });
+});
+
+describe('savings interest stays out of the 194A aggregate', () => {
+  it('reports it separately and never inside the applicable interest', () => {
+    const rows = tdsInterestRowsForFy(CLOSED_FY);
+    const withSavings = rows.filter((r) => r.exemptInterest > 0);
+    expect(withSavings.length).toBeGreaterThan(0);
+
+    for (const row of withSavings) {
+      // The applicable figure must equal only the time-deposit interest where
+      // this customer is the deductee.
+      const expected = row.deductee.accounts
+        .filter((a) => isTdsApplicable(a) && tdsDeducteeOf(a) === row.deductee.clientId)
+        .flatMap((a) => a.credits)
+        .filter((c) => c.date >= '2025-04-01' && c.date <= '2026-03-31')
+        .reduce((s, c) => s + c.amount, 0);
+      expect(row.tdsApplicableInterest).toBe(expected);
+    }
+  });
+
+  it('leaves the savings totals out of the summary base', () => {
+    const s = tdsInterestSummary(filter());
+    expect(s.exemptInterest).toBeGreaterThan(0);
+    expect(s.applicableInterest).toBe(tdsInterestRows(filter()).reduce((acc, r) => acc + r.tdsApplicableInterest, 0));
+  });
+});
+
+describe('joint deposits are attributed to the first-named holder only', () => {
+  it('excludes second-holder interest from the aggregate and shows it apart', () => {
+    const rows = tdsInterestRowsForFy(CLOSED_FY);
+    const secondHolders = rows.filter((r) => r.jointHeldInterest > 0);
+    expect(secondHolders.length).toBeGreaterThan(0);
+
+    for (const row of secondHolders) {
+      const jointAccounts = row.deductee.accounts.filter(
+        (a) => isTdsApplicable(a) && tdsDeducteeOf(a) !== row.deductee.clientId
+      );
+      expect(jointAccounts.length).toBeGreaterThan(0);
+      // None of that interest may appear in the figure the threshold is tested
+      // against, or one deposit would be taxed against two people.
+      const jointTotal = jointAccounts
+        .flatMap((a) => a.credits)
+        .filter((c) => c.date >= '2025-04-01' && c.date <= '2026-03-31')
+        .reduce((s, c) => s + c.amount, 0);
+      expect(row.jointHeldInterest).toBe(jointTotal);
+      expect(row.tdsApplicableInterest).toBeLessThan(row.tdsApplicableInterest + jointTotal);
+    }
+  });
+});
+
+describe('quarter figures add up to the year', () => {
+  it('per row', () => {
+    for (const row of tdsInterestRowsForFy(CLOSED_FY)) {
+      const quarterInterest = row.quarters[1] + row.quarters[2] + row.quarters[3] + row.quarters[4];
+      expect(quarterInterest).toBe(row.tdsApplicableInterest);
+      expect(row.schedule.lines.reduce((s, l) => s + l.tds, 0)).toBe(row.schedule.totalTds);
+    }
+  });
+
+  it('and across the summary', () => {
+    const s = tdsInterestSummary(filter());
+    expect(s.byQuarter.reduce((acc, q) => acc + q.interest, 0)).toBe(s.applicableInterest);
+    expect(s.byQuarter.reduce((acc, q) => acc + q.tds, 0)).toBe(s.totalTds);
+  });
+});
+
+describe('filters', () => {
+  it("narrows to a branch without changing anyone's figures", () => {
+    const all = tdsInterestRows(filter());
+    const branch = all[0].branchCode;
+    const scoped = tdsInterestRows(filter({ branchCode: branch }));
+    expect(scoped.length).toBeGreaterThan(0);
+    expect(scoped.every((r) => r.branchCode === branch)).toBe(true);
+    // A branch view must not re-aggregate — the threshold is computed bank-wide.
+    const sample = scoped[0];
+    const sameRow = all.find((r) => r.deductee.customerId === sample.deductee.customerId);
+    expect(sample.tdsApplicableInterest).toBe(sameRow?.tdsApplicableInterest);
+  });
+
+  it('finds the customers worth chasing a declaration from', () => {
+    const near = tdsInterestRows(filter({ nearThresholdOnly: true }));
+    expect(near.length).toBeGreaterThan(0);
+    for (const row of near) {
+      expect(row.crossed).toBe(false);
+      expect(row.headroom).toBeGreaterThan(0);
+      expect(row.headroom).toBeLessThanOrEqual(NEAR_THRESHOLD_BAND);
+    }
+  });
+
+  it('narrows to customers who crossed', () => {
+    const crossed = tdsInterestRows(filter({ crossedOnly: true }));
+    expect(crossed.length).toBeGreaterThan(0);
+    expect(crossed.every((r) => r.crossed && r.tdsApplicableInterest > r.threshold)).toBe(true);
+  });
+
+  it('searches on name, CIF and PAN', () => {
+    const target = tdsInterestRowsForFy(CLOSED_FY).find((r) => r.panOnRecord)!;
+    expect(tdsInterestRows(filter({ search: target.deductee.customerId })).length).toBe(1);
+    expect(tdsInterestRows(filter({ search: target.deductee.pan })).length).toBeGreaterThanOrEqual(1);
+  });
+});
+
+describe('declarations', () => {
+  it('save tax and record the interest paid gross', () => {
+    const declared = tdsInterestRowsForFy(CLOSED_FY).filter((r) => r.hasDeclaration);
+    expect(declared.length).toBeGreaterThan(0);
+    expect(declared.some((r) => r.tdsSaved > 0)).toBe(true);
+    // Interest paid without deduction is a mandatory 26Q disclosure, so it must
+    // be carried even though no tax came off it.
+    expect(declared.some((r) => r.paidWithoutDeduction > 0)).toBe(true);
+    for (const row of declared) {
+      expect(row.declarationUin).toBeTruthy();
+    }
+  });
+
+  it('leaves tax deducted before a mid-year declaration in place', () => {
+    // Some declarations in the seed were accepted in October. Tax already taken
+    // in Q1/Q2 cannot be reversed, so those rows still carry a deduction.
+    const midYear = tdsInterestRowsForFy(CLOSED_FY).filter(
+      (r) => r.hasDeclaration && r.declarationAcceptedOn && r.declarationAcceptedOn.slice(5, 7) === '10'
+    );
+    expect(midYear.length).toBeGreaterThan(0);
+    expect(midYear.some((r) => r.schedule.totalTds > 0)).toBe(true);
+  });
+});
+
+describe('remittance schedule', () => {
+  it('deposits by the seventh of the following month, and 30 April for March', () => {
+    expect(depositDueDate('2025-06')).toBe('2025-07-07');
+    expect(depositDueDate('2025-12')).toBe('2026-01-07');
+    expect(depositDueDate('2026-03')).toBe('2026-04-30');
+  });
+
+  it('remits exactly what the engine says was deducted', () => {
+    const deducted = deductedByQuarter(CLOSED_FY);
+    const rows = tdsRemittanceRows(CLOSED_FY, TDS_AS_AT);
+    for (const row of rows) {
+      expect(row.amount).toBe(Math.round(deducted[row.quarter]));
+    }
+  });
+
+  it('charges section 201(1A) interest on a late deposit and nothing on a timely one', () => {
+    const rows = tdsRemittanceRows(CLOSED_FY, TDS_AS_AT);
+    const late = rows.filter((r) => r.late);
+    expect(late.length).toBeGreaterThan(0);
+    for (const row of late) {
+      expect(row.delayMonths).toBeGreaterThan(0);
+      expect(row.defaultInterest).toBe(Math.round(row.amount * 0.015 * row.delayMonths));
+    }
+    for (const row of rows.filter((r) => !r.late && !r.overdue)) {
+      expect(row.defaultInterest).toBe(0);
+    }
+  });
+});
+
+describe('the 26Q reconciliation control', () => {
+  it.each(TDS_FYS)('balances for FY %s', (fy) => {
+    const s = tds26qSummary(fy, TDS_AS_AT);
+    // Deducted must equal deposited plus what is still within its due date.
+    // Anything else means tax has gone missing between the ledger and the
+    // Government, and the return must not be filed until it is found.
+    expect(s.difference).toBe(0);
+    expect(s.totalDeducted).toBe(s.totalDeposited + s.pendingDeposit);
+  });
+
+  it('splits the tax between the standard and the no-PAN rate without loss', () => {
+    const s = tds26qSummary(CLOSED_FY, TDS_AS_AT);
+    expect(s.tdsAtStandardRate + s.tdsAtHigherRate).toBe(s.totalDeducted);
+    expect(s.tdsAtHigherRate).toBeGreaterThan(0);
+  });
+
+  it('splits interest into the deducted and the paid-gross halves', () => {
+    const s = tds26qSummary(CLOSED_FY, TDS_AS_AT);
+    expect(s.interestWithDeduction + s.interestWithoutDeduction).toBe(s.totalInterestPaid);
+    // The gross-paid half is the Form 121 disclosure and must not be zero here,
+    // or the report would never exercise that line.
+    expect(s.interestWithoutDeduction).toBeGreaterThan(0);
+  });
+
+  it('agrees with the interest report on the same year', () => {
+    const summary = tdsInterestSummary(filter());
+    expect(tds26qSummary(CLOSED_FY, TDS_AS_AT).totalDeducted).toBe(summary.totalTds);
+  });
+});
+
+describe('the part-run current year', () => {
+  it('has postings only up to the business date', () => {
+    for (const deductee of tdsDeductees()) {
+      for (const account of deductee.accounts) {
+        for (const credit of account.credits) {
+          expect(credit.date <= TDS_AS_AT).toBe(true);
+        }
+      }
+    }
+  });
+
+  it('shows the closed quarter as settled and future obligations as not yet due', () => {
+    const rows = tdsRemittanceRows('2026-27', TDS_AS_AT);
+
+    // Q1 (Apr–Jun) has closed, so its tax was deducted and is due by 07 Jul.
+    expect(rows.some((r) => r.quarter === 1)).toBe(true);
+
+    // Q3 cannot appear: no interest has posted there and nothing settles there.
+    expect(rows.some((r) => r.quarter === 3)).toBe(false);
+
+    // Q4 *can* appear even in a part-run year — deposits on annual interest
+    // posting settle once, at year end — but that is a future obligation, so it
+    // must read as pending and must never be flagged overdue.
+    for (const row of rows.filter((r) => r.quarter === 4)) {
+      expect(row.depositedOn).toBeNull();
+      expect(row.overdue).toBe(false);
+      expect(row.defaultInterest).toBe(0);
+    }
+  });
+});