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Merge dev into demo-backup

Browse Source 
Brings in all of dev's latest content not present on demo-backup
(Share Withdrawal/Closure feature, TDS reports, KYC exception tracking,
client-edit-email-dialog, form121 tab, search-select) while preserving
demo-backup's own unique changes (wrapping Approval Center tab nav,
Loan Origination/Investment mega-menus). 36 files that a prior "ours
wins" conflict resolution had silently dropped were restored explicitly
from dev's tip.
This commit is contained in:
nitesh
2026-08-06 14:16:22 +05:30
parent 14c5f5070d b609f19e9f
commit 8255c8398d
54 changed files with 12219 additions and 6 deletions
Download Patch File Download Diff File Expand all files Collapse all files
src/app/letter-mgmt/certificates/form-15gh/real-form15gh-view/real-form15gh-view.component.html
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<!--
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/.
-->
@if (loading) {
<div class="cert-empty">
<fa-icon icon="spinner" [spin]="true" size="2x" style="color: #7c3aed; margin-bottom: 12px;"></fa-icon>
<div>Loading live declarations and accounts from Fineract…</div>
</div>
} @else if (loadError) {
<div class="cert-empty" style="color: #ef4444;">
<fa-icon icon="exclamation-circle" size="2x" style="margin-bottom: 12px;"></fa-icon>
<div>Could not load real data from Fineract. Check connection.</div>
</div>
} @else {
<!-- KPI strip -->
<div class="cert-kpis">
<div class="cert-kpi cert-kpi--blue">
<fa-icon icon="user" class="cert-kpi-ic"></fa-icon>
<div>
<div class="cert-kpi-n">{{ countGeneralBand() | number }}</div>
<div class="cert-kpi-l">General band (under 60)</div>
</div>
</div>
<div class="cert-kpi cert-kpi--amber">
<fa-icon icon="user-tie" class="cert-kpi-ic"></fa-icon>
<div>
<div class="cert-kpi-n">{{ countSeniorBand() | number }}</div>
<div class="cert-kpi-l">Senior citizen band (60+)</div>
</div>
</div>
<div class="cert-kpi cert-kpi--green">
<fa-icon icon="check-circle" class="cert-kpi-ic"></fa-icon>
<div>
<div class="cert-kpi-n">{{ countFiled() | number }}</div>
<div class="cert-kpi-l">Filed this FY</div>
</div>
</div>
<div class="cert-kpi cert-kpi--teal">
<fa-icon icon="coins" class="cert-kpi-ic"></fa-icon>
<div>
<div class="cert-kpi-n">₹{{ totalInterest() | number: '1.0-0' }}</div>
<div class="cert-kpi-l">Projected Interest</div>
</div>
</div>
<div class="cert-kpi cert-kpi--green">
<fa-icon icon="shield-alt" class="cert-kpi-ic"></fa-icon>
<div>
<div class="cert-kpi-n">₹{{ totalTdsSaved() | number: '1.0-0' }}</div>
<div class="cert-kpi-l">TDS Saved</div>
</div>
</div>
@if (countIneligible() > 0) {
<div class="cert-kpi cert-kpi--amber">
<fa-icon icon="exclamation-triangle" class="cert-kpi-ic"></fa-icon>
<div>
<div class="cert-kpi-n">{{ countIneligible() | number }}</div>
<div class="cert-kpi-l">Not Eligible</div>
</div>
</div>
}
</div>
<!-- Filters -->
<div class="cert-filters">
<div class="cert-filter">
<label>Financial Year</label>
<select [(ngModel)]="selectedFy" (ngModelChange)="loadRealData()">
@for (y of availableFys; track y) {
<option [value]="y">{{ y }}</option>
}
</select>
</div>
<div class="cert-filter">
<label>Customer / Customer ID / PAN</label>
<div class="cert-input-ic">
<fa-icon icon="search"></fa-icon>
<input type="text" [(ngModel)]="search" placeholder="Search live data..." />
</div>
</div>
<div class="cert-filter">
<label>Threshold Band</label>
<select [(ngModel)]="bandFilter">
<option value="">All bands</option>
<option value="GENERAL">General (below 60)</option>
<option value="SENIOR">Senior citizen (60+)</option>
</select>
</div>
<div class="cert-filter">
<label>Status</label>
<select [(ngModel)]="statusFilter">
<option value="">All statuses</option>
<option value="FILED">Filed</option>
<option value="PENDING">Pending</option>
</select>
</div>
<div class="cert-filter">
<label>Eligibility</label>
<select [(ngModel)]="ineligibleOnly">
<option [ngValue]="false">All customers</option>
<option [ngValue]="true">Not eligible only</option>
</select>
</div>
@if (search || bandFilter || statusFilter || ineligibleOnly) {
<button type="button" class="cert-clear" (click)="clearFilters()"><fa-icon icon="times"></fa-icon> Clear</button>
}
</div>
<!-- Table -->
<div class="cert-card">
<div class="cert-table-wrap">
<table class="cert-table">
<thead>
<tr>
<th>Customer · PAN</th>
<th>Form · Band</th>
<th>Age</th>
<th>Branch</th>
<th class="num">Est. Interest</th>
<th class="num">Threshold</th>
<th class="num">TDS Payable</th>
<th class="num">TDS Saved</th>
<th>Settlement</th>
<th>Status</th>
<th class="col-actions">Actions</th>
</tr>
</thead>
<tbody>
@for (row of filteredRows; track row.row.record.customerId) {
<tr [class.cert-row--warn]="!row.row.eligibility.eligible">
<td>
<div class="cert-cust-name">{{ row.row.record.customerName }}</div>
<div class="mono small muted">{{ row.row.record.customerId }} · PAN {{ row.row.record.customerPan || '—' }}</div>
<div class="small muted">DOB {{ row.row.record.dob | date: 'd MMM y' }}</div>
</td>
<td>
<span
class="cert-pill"
[class.cert-pill--blue]="row.row.band === 'GENERAL'"
[class.cert-pill--amber]="row.row.band === 'SENIOR'"
>
{{ row.row.form === '121' ? 'Form 121' : 'Form ' + row.row.form }}
</span>
<div class="small muted">{{ row.row.band === 'SENIOR' ? 'Senior citizen' : 'General' }}</div>
</td>
<td class="small">{{ row.row.age }} yrs</td>
<td class="small">{{ row.row.record.branch || '—' }}</td>
<td class="num">
<strong class="cert-interest">₹{{ row.row.record.estimatedInterest | number: '1.0-0' }}</strong>
</td>
<td class="num small muted">₹{{ row.row.schedule.threshold | number: '1.0-0' }}</td>
<td class="num">
@if (row.row.schedule.totalTds > 0) {
<strong>₹{{ row.row.schedule.totalTds | number: '1.0-0' }}</strong>
<div class="small muted">@ {{ row.row.schedule.rateApplied * 100 | number: '1.0-0' }}%</div>
} @else {
<span class="small muted">—</span>
}
</td>
<td class="num">
@if (row.row.tdsSaved > 0) {
<strong class="cert-interest">₹{{ row.row.tdsSaved | number: '1.0-0' }}</strong>
} @else {
<span class="small muted">—</span>
}
</td>
<td class="small">
<span class="cert-pill" [class.cert-pill--blue]="row.row.mode === 'QUARTERLY'">
{{ row.row.mode === 'QUARTERLY' ? 'Quarterly' : 'Year end' }}
</span>
<div class="small muted">product-driven</div>
</td>
<td>
@if (row.row.record.status === 'FILED') {
<span class="cert-pill cert-pill--green"> <fa-icon icon="check-circle"></fa-icon> Filed </span>
@if (row.row.record.filedOn) {
<div class="mono small muted">{{ row.row.record.filedOn | date: 'd MMM y' }}</div>
}
} @else {
<span class="cert-pill cert-pill--amber"> <fa-icon icon="hourglass-half"></fa-icon> Pending </span>
}
@if (!row.row.eligibility.eligible) {
<div class="cert-pill cert-pill--amber">
<fa-icon icon="exclamation-triangle"></fa-icon> Not eligible
</div>
}
</td>
<td class="col-actions">
<div class="cert-row-actions">
<button
type="button"
class="cert-icon-btn"
(click)="toggleExpanded(row)"
[matTooltip]="isExpanded(row) ? 'Hide quarter-wise' : 'Show quarter-wise'"
>
<fa-icon [icon]="isExpanded(row) ? 'chevron-up' : 'chevron-down'"></fa-icon>
</button>
<button
type="button"
class="cert-icon-btn primary"
(click)="viewCertificate(row)"
matTooltip="View / Print declaration"
>
<fa-icon icon="eye"></fa-icon>
</button>
<button
type="button"
class="cert-icon-btn"
(click)="downloadCertificate(row)"
matTooltip="Download PDF"
>
<fa-icon icon="download"></fa-icon>
</button>
</div>
</td>
</tr>
@if (isExpanded(row)) {
<tr class="cert-row--detail">
<td colspan="11">
@if (!row.row.eligibility.eligible) {
<div class="cert-note cert-note--warn">
<fa-icon icon="exclamation-triangle"></fa-icon>
<div>
<strong>Declaration cannot be accepted</strong>
<ul>
@for (reason of row.row.eligibility.reasons; track reason) {
<li>{{ reason }}</li>
}
</ul>
</div>
</div>
}
@for (note of row.row.eligibility.unassessed; track note) {
<div class="cert-note">
<fa-icon icon="info-circle"></fa-icon>
<div>{{ note }}</div>
</div>
}
@for (note of row.row.schedule.notes; track note) {
<div class="cert-note">
<fa-icon icon="info-circle"></fa-icon>
<div>{{ note }}</div>
</div>
}
<table class="cert-table cert-table--inner">
<thead>
<tr>
<th>Quarter</th>
<th class="num">Interest</th>
<th class="num">Cumulative</th>
<th class="num">Liability to date</th>
<th class="num">TDS this quarter</th>
<th>Return due</th>
</tr>
</thead>
<tbody>
@for (line of row.row.schedule.lines; track line.quarter) {
<tr [class.cert-row--warn]="line.thresholdCrossedHere">
<td class="small">
{{ line.label }}
@if (line.thresholdCrossedHere) {
<span class="cert-pill cert-pill--amber">threshold crossed</span>
}
@if (line.declarationActive) {
<span class="cert-pill cert-pill--green">Form 121 active</span>
}
</td>
<td class="num">₹{{ line.interest | number: '1.0-0' }}</td>
<td class="num">₹{{ line.cumInterest | number: '1.0-0' }}</td>
<td class="num">₹{{ line.cumLiability | number: '1.0-0' }}</td>
<td class="num">
@if (line.tds !== 0) {
<strong>₹{{ line.tds | number: '1.0-0' }}</strong>
} @else {
<span class="small muted">—</span>
}
</td>
<td class="small muted">{{ line.dueDate }}</td>
</tr>
}
<tr>
<td class="small"><strong>Total</strong></td>
<td class="num">
<strong>₹{{ row.row.schedule.totalInterest | number: '1.0-0' }}</strong>
</td>
<td></td>
<td></td>
<td class="num">
<strong>₹{{ row.row.schedule.totalTds | number: '1.0-0' }}</strong>
</td>
<td></td>
</tr>
</tbody>
</table>
@if (row.row.schedule.shieldedInterest > 0) {
<div class="small muted">
₹{{ row.row.schedule.shieldedInterest | number: '1.0-0' }} paid without deduction on the strength of
the declaration — reportable in the quarterly {{ statute.statement }} return.
</div>
}
</td>
</tr>
}
}
@if (filteredRows.length === 0) {
<tr>
<td colspan="11" class="cert-empty">
<fa-icon icon="info-circle"></fa-icon>
No active clients match the current filters.
</td>
</tr>
}
</tbody>
</table>
</div>
</div>
}
src/app/letter-mgmt/certificates/form-15gh/real-form15gh-view/real-form15gh-view.component.ts
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/**
* 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 { Component, OnInit, OnDestroy, inject } from '@angular/core';
import { CommonModule } from '@angular/common';
import { FormsModule } from '@angular/forms';
import { FaIconComponent } from '@fortawesome/angular-fontawesome';
import { MatDialog } from '@angular/material/dialog';
import { MatSnackBar } from '@angular/material/snack-bar';
import { MatTooltip } from '@angular/material/tooltip';
import { forkJoin, of, Observable, Subject } from 'rxjs';
import { catchError, map, shareReplay, switchMap, takeUntil } from 'rxjs/operators';
import { STANDALONE_SHARED_IMPORTS } from 'app/standalone-shared.module';
import { ClientsService } from '../../../../clients/clients.service';
import { SavingsService } from '../../../../savings/savings.service';
import { FixedDepositsService } from '../../../../deposits/fixed-deposits/fixed-deposits.service';
import { RecurringDepositsService } from '../../../../deposits/recurring-deposits/recurring-deposits.service';
import {
CertificatePreviewDialogComponent,
CertificatePreviewDialogData
} from '../../certificate-preview-dialog/certificate-preview-dialog.component';
import { downloadForm15ghPdf } from '../../certificate-pdf';
import { DscSignService } from '../../../dsc-sign-dialog/dsc-sign.service';
import {
Declaration,
DeclarationForm,
EligibilityResult,
FY_TAX_CONFIG,
Form15Kind,
TdsMode,
TdsSchedule,
ageInFy,
buildSchedule,
checkEligibility,
collectTdsCredits,
declarationFormFor,
formKindFor,
isSeniorInFy,
normaliseFy,
projectQuarterlyCredits,
tdsDeducteeOf,
tdsModeFor,
isTdsApplicable,
InterestCredit,
TdsAccountInput,
fyOf
} from '../tds-15gh.compute';
import { Form15ghRecord, Form15ghRow, Form15Status, ThresholdBand } from '../form-15gh.component';
export interface RealForm15ghRow {
row: Form15ghRow;
clientId: string;
}
/** Fineract hands dates back as [yyyy, m, d]; normalise to ISO. */
function toIso(value: unknown): string | null {
if (Array.isArray(value) && value.length >= 3) {
const [y, m, d] = value as number[];
return `${y}-${`${m}`.padStart(2, '0')}-${`${d}`.padStart(2, '0')}`;
}
if (typeof value === 'string' && value.trim()) {
const parsed = new Date(value);
if (!isNaN(parsed.getTime())) {
return parsed.toISOString().slice(0, 10);
}
}
return null;
}
@Component({
selector: 'mifosx-real-form15gh-view',
templateUrl: './real-form15gh-view.component.html',
styleUrls: ['../../certificates.shared.scss'],
imports: [
...STANDALONE_SHARED_IMPORTS,
CommonModule,
FormsModule,
FaIconComponent,
MatTooltip
]
})
export class RealForm15ghViewComponent implements OnInit, OnDestroy {
private dialog = inject(MatDialog);
private snack = inject(MatSnackBar);
private clientsService = inject(ClientsService);
private savingsService = inject(SavingsService);
private fixedDepositsService = inject(FixedDepositsService);
private recurringDepositsService = inject(RecurringDepositsService);
private dscSign = inject(DscSignService);
private destroy$ = new Subject<void>();
loading = true;
loadError = false;
rows: RealForm15ghRow[] = [];
// ── Filters ──
search = '';
bandFilter: '' | ThresholdBand = '';
statusFilter: '' | Form15Status = '';
ineligibleOnly = false;
/** Which row's quarter-wise breakdown is open. */
expandedId: string | null = null;
selectedFy = 'FY 2026-27';
// Per-client caches
private clientDataCache = new Map<string, Observable<any>>();
private clientKycCache = new Map<string, Observable<any>>();
private clientAccountsCache = new Map<string, Observable<any>>();
readonly availableFys = ['FY 2026-27', 'FY 2025-26'];
ngOnInit(): void {
this.loadRealData();
}
ngOnDestroy(): void {
this.destroy$.next();
this.destroy$.complete();
}
loadRealData(): void {
this.loading = true;
this.loadError = false;
this.clientDataCache.clear();
this.clientKycCache.clear();
this.clientAccountsCache.clear();
// Fetch up to 100 active individual clients.
this.clientsService
.searchByText('', 0, 100, '', '', true, 'INDIVIDUAL', true)
.pipe(
takeUntil(this.destroy$),
map((page: any) => page?.content || page?.pageItems || (Array.isArray(page) ? page : [])),
switchMap((clients: any[]) => {
if (!clients.length) {
return of([] as RealForm15ghRow[]);
}
return forkJoin(clients.map((c) => this.buildRealRow(c))).pipe(
map((rows) => rows.filter((r): r is RealForm15ghRow => r !== null))
);
}),
catchError(() => {
this.loadError = true;
return of([] as RealForm15ghRow[]);
})
)
.subscribe((rows) => {
this.rows = rows;
this.loading = false;
});
}
private buildRealRow(clientSummary: any): Observable<RealForm15ghRow | null> {
const clientId = clientSummary?.id != null ? String(clientSummary.id) : null;
if (!clientId) {
return of(null);
}
return forkJoin({
client: this.getClientDataCached(clientId),
kyc: this.getClientKycCached(clientId),
accountsSummary: this.getClientAccountsCached(clientId)
}).pipe(
switchMap(({ client, kyc, accountsSummary }) => {
const activeSavings = (accountsSummary?.savingsAccounts ?? []).filter(
(a: any) => a.status?.active || a.status?.matured || a.status?.closed
);
if (!activeSavings.length) {
// If no accounts, we can't calculate interest. But we can still build an empty row if a declaration is filed
return of({ client, kyc, accountDetailsList: [] });
}
return forkJoin(activeSavings.map((a: any) => this.fetchAccountDetails(a))).pipe(
map((detailsList) => ({
client,
kyc,
accountDetailsList: (detailsList as any[]).filter(Boolean)
}))
);
}),
map(({ client, kyc, accountDetailsList }) => {
if (!client) {
return null;
}
const record = this.mapToRecord(client, kyc, accountDetailsList);
if (!record) {
return null;
}
const row = this.computeRow(record, accountDetailsList);
return {
row,
clientId
};
}),
catchError(() => of(null))
);
}
private getClientDataCached(clientId: string): Observable<any> {
if (!this.clientDataCache.has(clientId)) {
this.clientDataCache.set(
clientId,
this.clientsService.getClientData(clientId, true).pipe(
catchError(() => of(null)),
shareReplay(1)
)
);
}
return this.clientDataCache.get(clientId)!;
}
private getClientKycCached(clientId: string): Observable<any> {
if (!this.clientKycCache.has(clientId)) {
this.clientKycCache.set(
clientId,
this.clientsService.getClientKyc(clientId, true).pipe(
catchError(() => of(null)),
shareReplay(1)
)
);
}
return this.clientKycCache.get(clientId)!;
}
private getClientAccountsCached(clientId: string): Observable<any> {
if (!this.clientAccountsCache.has(clientId)) {
this.clientAccountsCache.set(
clientId,
this.clientsService.getClientAccountData(clientId).pipe(
catchError(() => of(null)),
shareReplay(1)
)
);
}
return this.clientAccountsCache.get(clientId)!;
}
private fetchAccountDetails(accountSummary: any): Observable<any> {
const id = String(accountSummary.id);
const code = accountSummary.depositType?.code ?? '';
let call: Observable<any>;
if (code.includes('fixedDeposit')) {
call = this.fixedDepositsService.getFixedDepositsAccountData(id);
} else if (code.includes('recurringDeposit')) {
call = this.recurringDepositsService.getRecurringDepositsAccountData(id);
} else {
call = this.savingsService.getSavingsAccountData(id);
}
return call.pipe(catchError(() => of(null)));
}
private mapToRecord(client: any, kyc: any, detailsList: any[]): Form15ghRecord | null {
const dob = toIso(client?.dateOfBirth) ?? '';
if (!dob) {
return null;
}
const fy = normaliseFy(this.selectedFy);
const hasDeclaration = !!kyc?.form15Applicable && normaliseFy(kyc?.form15Fy ?? '') === fy;
const status: Form15Status = hasDeclaration ? 'FILED' : 'PENDING';
// Sum estimated time deposit interest for the selected year
let estimatedInterest = 0;
let depositPrincipal = 0;
for (const d of detailsList) {
const code = d.depositType?.code ?? '';
const isTimeDeposit = code.includes('fixedDeposit') || code.includes('recurringDeposit');
if (isTimeDeposit) {
depositPrincipal += d.depositAmount ?? d.nominalAnnualInterestRate ?? 0;
// Sum interest transactions in the selected FY
for (const t of d.transactions ?? []) {
if (t.reversed || t.isReversal || !t.transactionType?.interestPosting) {
continue;
}
const iso = toIso(t.date);
if (iso && fyOf(iso) === fy) {
estimatedInterest += t.amount ?? 0;
}
}
}
}
// Default to a small placeholder principal/interest if the live accounts have no transaction history yet,
// so the table is not completely blank of figures.
if (estimatedInterest === 0 && depositPrincipal > 0) {
estimatedInterest = Math.round(depositPrincipal * 0.07);
}
return {
customerId: client.accountNo || String(client.id),
customerName: client.displayName || '',
customerPan: (kyc?.panNumber ?? '').toUpperCase(),
customerAddress: client.officeName || '',
dob,
branch: client.officeName || '',
estimatedInterest,
estimatedIncome: kyc?.estimatedIncome ?? 0,
depositPrincipal,
fy: this.selectedFy,
status,
filedOn: hasDeclaration ? toIso(kyc?.submittedOnDate) ?? `${fy.slice(0, 4)}-04-01` : undefined,
assessed: true,
interestPostingPeriodType: detailsList.find(d => d.depositType?.code?.includes('fixedDeposit'))?.interestPostingPeriodType?.code || 'savingsPostingInterestPeriodType.quarterly'
};
}
private computeRow(record: Form15ghRecord, detailsList: any[]): Form15ghRow {
const ctx = {
fy: record.fy,
dateOfBirth: record.dob,
pan: record.customerPan,
resident: true
};
const declaration: Declaration | null =
record.status === 'FILED'
? {
kind: formKindFor(record.dob, record.fy),
acceptedOn: record.filedOn ?? `${record.fy.replace(/\D/g, '').slice(0, 4)}-04-01`,
fy: record.fy
}
: null;
const mode = tdsModeFor({ interestPostingPeriodType: record.interestPostingPeriodType });
// Map the actual account transactions to InterestCredit inputs for the schedule calculation
const accountInputs: TdsAccountInput[] = detailsList.map((d) => {
const code = d.depositType?.code ?? '';
const extra = d.extraAttributes ?? d.externalAttributes ?? d;
const ref = {
id: d.id,
accountNo: d.accountNo ?? String(d.id),
depositTypeCode: code,
accountStatus: extra.accountStatus ?? d.accountStatus ?? 'SINGLE',
clientId: d.clientId ?? Number(record.customerId),
primaryClientId: extra.primaryClientId ?? d.primaryClientId ?? null,
guardianClientId: extra.guardianClientId ?? d.guardianClientId ?? null,
jointHolders: extra.jointHolders ?? d.jointHolders ?? [],
interestPostingPeriodType: d.interestPostingPeriodType ?? null
};
const credits: InterestCredit[] = [];
for (const t of d.transactions ?? []) {
if (t.reversed || t.isReversal || !t.transactionType?.interestPosting) {
continue;
}
const iso = toIso(t.date);
if (iso) {
credits.push({ date: iso, amount: t.amount ?? 0, accountNo: ref.accountNo });
}
}
return {
...ref,
credits
};
});
const collectedCredits = collectTdsCredits(Number(record.customerId), accountInputs, record.fy);
// If no real transactions are recorded yet, fall back to spreading the estimated interest
const creditsToUse = collectedCredits.length
? collectedCredits
: projectQuarterlyCredits(record.estimatedInterest, record.fy);
const schedule = buildSchedule(mode, creditsToUse, { ...ctx, declaration });
const withoutDeclaration = buildSchedule(mode, creditsToUse, { ...ctx, declaration: null });
return {
record,
form: declarationFormFor(record.fy, record.dob),
kind: formKindFor(record.dob, record.fy),
band: isSeniorInFy(record.dob, record.fy) ? 'SENIOR' : 'GENERAL',
age: ageInFy(record.dob, record.fy),
mode,
schedule,
tdsSaved: declaration ? Math.max(0, withoutDeclaration.totalTds - schedule.totalTds) : 0,
eligibility: checkEligibility(ctx, {
estimatedInterest: record.estimatedInterest,
estimatedIncome: record.estimatedIncome || 250000,
incomeOnRecord: true
})
};
}
get filteredRows(): RealForm15ghRow[] {
const q = this.search.trim().toLowerCase();
return this.rows.filter(({ row }) => {
if (this.bandFilter && row.band !== this.bandFilter) {
return false;
}
if (this.statusFilter && row.record.status !== this.statusFilter) {
return false;
}
if (this.ineligibleOnly && row.eligibility.eligible) {
return false;
}
if (!q) {
return true;
}
const r = row.record;
return (
r.customerName.toLowerCase().includes(q) ||
r.customerId.toLowerCase().includes(q) ||
r.customerPan.toLowerCase().includes(q)
);
});
}
countGeneralBand(): number {
return this.rows.filter((r) => r.row.band === 'GENERAL').length;
}
countSeniorBand(): number {
return this.rows.filter((r) => r.row.band === 'SENIOR').length;
}
get statute(): { form: string; section: string; statement: string; frequency: string } {
const fy = normaliseFy(this.selectedFy);
const cfg = FY_TAX_CONFIG[fy];
return {
form: cfg?.declarationForm === '121' ? 'Form 121' : 'Form 15G / 15H',
section: cfg?.interestTdsSection ?? '—',
statement: cfg?.tdsStatementForm ?? '—',
frequency: cfg?.declarationStatementFrequency === 'MONTHLY' ? 'monthly' : 'quarterly'
};
}
countFiled(): number {
return this.rows.filter((r) => r.row.record.status === 'FILED').length;
}
countIneligible(): number {
return this.rows.filter((r) => !r.row.eligibility.eligible).length;
}
totalInterest(): number {
return this.filteredRows.reduce((s, r) => s + r.row.record.estimatedInterest, 0);
}
totalTdsSaved(): number {
return this.filteredRows.reduce((s, r) => s + r.row.tdsSaved, 0);
}
clearFilters(): void {
this.search = '';
this.bandFilter = '';
this.statusFilter = '';
this.ineligibleOnly = false;
}
toggleExpanded(row: RealForm15ghRow): void {
this.expandedId = this.expandedId === row.row.record.customerId ? null : row.row.record.customerId;
}
isExpanded(row: RealForm15ghRow): boolean {
return this.expandedId === row.row.record.customerId;
}
viewCertificate(row: RealForm15ghRow): void {
const data: CertificatePreviewDialogData = {
kind: 'form15gh',
form15gh: { record: row.row.record, kind: row.row.kind, age: row.row.age }
};
this.dialog.open(CertificatePreviewDialogComponent, {
width: '880px',
maxWidth: '96vw',
maxHeight: '92vh',
autoFocus: false,
panelClass: 'cert-preview-dialog',
data
});
}
downloadCertificate(row: RealForm15ghRow): void {
const r = row.row.record;
if (!row.row.eligibility.eligible) {
this.snack.open(`Cannot issue: ${row.row.eligibility.reasons[0]}`, 'Dismiss', { duration: 6000 });
return;
}
this.dscSign.promptThenDownload(
{
title: `${row.row.form === '121' ? 'Form 121' : `Form ${row.row.form}`} Declaration`,
reference: `${r.customerId} · ${r.customerName} · ${r.fy}`,
filename: `Form121-${r.customerId}-${r.fy.replace(/\s+/g, '')}.pdf`
},
(dsc) => downloadForm15ghPdf(r, row.row.kind, dsc)
);
}
}
src/app/letter-mgmt/certificates/form-15gh/tds-15gh.compute.spec.ts
+766
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@@ -0,0 +1,766 @@
/**
* 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 {
FY_TAX_CONFIG,
InterestCredit,
TdsAccountInput,
TdsContext,
ageInFy,
declarationFormFor,
annualSchedule,
bucketByQuarter,
checkEligibility,
collectTdsCredits,
cumulativeLiability,
formKindFor,
fyOf,
isTdsApplicable,
isWellFormedPan,
lateDeductionInterest,
monthsOrPartBetween,
projectQuarterlyCredits,
quarterlySchedule,
reconcile,
tdsDeducteeOf,
tdsModeFor
} from './tds-15gh.compute';
const FY = 'FY 2026-27';
/** Under 60 for FY 2026-27, valid individual PAN. */
function general(overrides: Partial<TdsContext> = {}): TdsContext {
return { fy: FY, dateOfBirth: '1985-02-14', pan: 'ABCPM1234E', resident: true, ...overrides };
}
/** 60+ for FY 2026-27. */
function senior(overrides: Partial<TdsContext> = {}): TdsContext {
return { fy: FY, dateOfBirth: '1958-06-22', pan: 'ABCPM1234E', resident: true, ...overrides };
}
/** Four dated credits, one per quarter. */
function credits(q1: number, q2: number, q3: number, q4: number): InterestCredit[] {
return [
{ date: '2026-06-30', amount: q1 },
{ date: '2026-09-30', amount: q2 },
{ date: '2026-12-31', amount: q3 },
{ date: '2027-03-31', amount: q4 }
];
}
describe('194A threshold behaviour', () => {
it('deducts nothing while the aggregate stays under the trigger', () => {
expect(quarterlySchedule(credits(12_000, 12_000, 12_000, 12_000), general()).totalTds).toBe(0);
});
it('deducts nothing when the aggregate lands exactly on the trigger', () => {
// The section bites only where the amount *exceeds* the limit.
expect(quarterlySchedule(credits(12_500, 12_500, 12_500, 12_500), general()).totalTds).toBe(0);
});
it('treats the threshold as a trigger, not an allowance', () => {
// ₹52,000 of interest: 10% of the whole ₹52,000, not 10% of the ₹2,000 above
// the ₹50,000 line.
const s = annualSchedule(credits(13_000, 13_000, 13_000, 13_000), general());
expect(s.totalTds).toBe(5_200);
expect(s.totalTds).not.toBe(200);
});
it('applies the senior citizen trigger of ₹1,00,000', () => {
const c = credits(20_000, 20_000, 20_000, 20_000); // ₹80,000
expect(quarterlySchedule(c, general()).totalTds).toBe(8_000);
expect(quarterlySchedule(c, senior()).totalTds).toBe(0);
});
it('falls back to the 206AA rate of 20% where PAN is not on record', () => {
const c = credits(25_000, 25_000, 25_000, 25_000); // ₹1,00,000
expect(annualSchedule(c, general()).totalTds).toBe(10_000);
expect(annualSchedule(c, general({ pan: '' })).totalTds).toBe(20_000);
});
});
describe('the quarterly schedule catches up in the quarter the trigger is crossed', () => {
it('loads the whole year-to-date liability into that quarter', () => {
// ₹20,000 a quarter. The aggregate crosses ₹50,000 during Q3.
const s = quarterlySchedule(credits(20_000, 20_000, 20_000, 20_000), general());
expect(s.lines.map((l) => l.tds)).toEqual([
0,
0,
6_000,
2_000
]);
expect(s.lines[2].thresholdCrossedHere).toBe(true);
// Q3 deducts ₹6,000 against ₹20,000 of that quarter's own interest. That is
// correct: the earlier quarters became liable the moment the line was
// crossed, and the branch collects the arrears now.
expect(s.totalTds).toBe(8_000);
});
it('never deducts a negative amount on a rising book', () => {
const s = quarterlySchedule(credits(5_000, 60_000, 1_000, 400), general());
for (const line of s.lines) {
expect(line.tds).toBeGreaterThanOrEqual(0);
}
});
});
describe('quarterly and annual settlement agree to the rupee', () => {
const distributions: [number, number, number, number][] = [
[
12_000,
12_000,
12_000,
12_000
],
[
20_000,
20_000,
20_000,
20_000
],
[
60_000,
0,
0,
0
],
[
0,
0,
0,
75_000
],
[
49_999,
1,
0,
0
],
[
13_333,
13_333,
13_333,
13_334
],
[
1,
2,
3,
99_999
],
[
250_000,
250_000,
250_000,
250_000
]
];
it.each(distributions)('holds for %i / %i / %i / %i', (q1, q2, q3, q4) => {
const c = credits(q1, q2, q3, q4);
for (const ctx of [
general(),
senior(),
general({ pan: '' })
]) {
const q = quarterlySchedule(c, ctx);
const a = annualSchedule(c, ctx);
expect(q.totalTds).toBe(a.totalTds);
expect(q.lines.reduce((s, l) => s + l.tds, 0)).toBe(a.totalTds);
}
});
it('holds under section 288B rounding to the nearest ₹10', () => {
const ctx = general({ config: { roundTo: 10 } });
const c = credits(13_333, 13_333, 13_333, 13_334);
expect(quarterlySchedule(c, ctx).totalTds).toBe(annualSchedule(c, ctx).totalTds);
expect(annualSchedule(c, ctx).totalTds % 10).toBe(0);
});
/**
* Property test. Rounding drift only shows up on awkward numbers, so sweep a
* deterministic spread of them rather than trusting hand-picked cases.
*/
it('holds across 2000 pseudo-random interest distributions', () => {
let seed = 20260801;
const next = (max: number) => {
seed = (Math.imul(seed, 1664525) + 1013904223) >>> 0;
return Math.floor((seed / 4294967296) * max);
};
for (let i = 0; i < 2000; i++) {
const c = credits(next(90_000), next(90_000), next(90_000), next(90_000));
const ctx = general({ config: { roundTo: i % 2 === 0 ? 1 : 10 } });
const q = quarterlySchedule(c, ctx);
const a = annualSchedule(c, ctx);
if (q.totalTds !== a.totalTds) {
throw new Error(
`Mismatch on ${c.map((x) => x.amount).join('/')}: quarterly ${q.totalTds} vs annual ${a.totalTds}`
);
}
expect(q.lines.reduce((s, l) => s + l.tds, 0)).toBe(q.totalTds);
}
});
it('holds across 2000 distributions with a declaration at every acceptance point', () => {
let seed = 19980731;
const next = (max: number) => {
seed = (Math.imul(seed, 1664525) + 1013904223) >>> 0;
return Math.floor((seed / 4294967296) * max);
};
const dates = [
'2026-04-01',
'2026-05-15',
'2026-08-01',
'2026-10-01',
'2027-01-10',
'2027-03-31'
];
for (let i = 0; i < 2000; i++) {
const c = credits(next(90_000), next(90_000), next(90_000), next(90_000));
const ctx = general({
declaration: { kind: '15G', acceptedOn: dates[i % dates.length], fy: '2026-27' },
config: { roundTo: i % 2 === 0 ? 1 : 10 }
});
const q = quarterlySchedule(c, ctx);
const a = annualSchedule(c, ctx);
if (q.totalTds !== a.totalTds) {
throw new Error(
`Mismatch on ${c.map((x) => x.amount).join('/')} declared ${dates[i % dates.length]}: ` +
`quarterly ${q.totalTds} vs annual ${a.totalTds}`
);
}
}
});
it('adjusts within the year when interest is reversed', () => {
// Q2 took the aggregate to ₹80,000 and ₹8,000 was deducted. The reversal
// brings the year back to ₹50,000, which does not exceed the trigger at all,
// so the whole ₹8,000 is given back in Q3.
const c = credits(40_000, 40_000, -30_000, 0);
const q = quarterlySchedule(c, general());
expect(q.lines.map((l) => l.tds)).toEqual([
0,
8_000,
-8_000,
0
]);
expect(q.totalTds).toBe(0);
expect(annualSchedule(c, general()).totalTds).toBe(0);
});
});
describe('a Form 121 declaration', () => {
const fromApril = general({
declaration: { kind: '15G', acceptedOn: '2026-04-01', fy: '2026-27', uin: 'U0001' }
});
const fromOctober = general({
declaration: { kind: '15G', acceptedOn: '2026-10-01', fy: '2026-27' }
});
it('stops deduction for the whole year when on record from April', () => {
const c = credits(30_000, 30_000, 30_000, 30_000);
expect(quarterlySchedule(c, fromApril).totalTds).toBe(0);
expect(annualSchedule(c, fromApril).totalTds).toBe(0);
expect(reconcile(c, fromApril).matched).toBe(true);
});
it('shields only the interest credited on or after it was accepted', () => {
const s = quarterlySchedule(credits(30_000, 30_000, 30_000, 30_000), fromOctober);
expect(s.liableInterest).toBe(60_000);
expect(s.shieldedInterest).toBe(60_000);
});
it('does not claw back tax already remitted before it arrived', () => {
const q = quarterlySchedule(credits(30_000, 30_000, 30_000, 30_000), fromOctober);
expect(q.lines.map((l) => l.tds)).toEqual([
0,
6_000,
0,
0
]);
expect(q.totalTds).toBe(6_000);
expect(q.notes[0]).toContain('cannot reverse it');
});
it('leaves the two modes in agreement even when taken mid-year', () => {
// A declaration is prospective, so the year-end figure still sees the
// pre-declaration interest as liable.
const r = reconcile(credits(30_000, 30_000, 30_000, 30_000), fromOctober);
expect(r.quarterlyTotal).toBe(6_000);
expect(r.annualTotal).toBe(6_000);
expect(r.matched).toBe(true);
});
it('reports the divergence when liability falls after deductions were frozen', () => {
// Q1 crossed the trigger and ₹6,000 went to the Government. A reversal in
// Q3, after the declaration was on record, drags the year back under
// ₹50,000 — the liability is now nil but the branch cannot refund.
const c: InterestCredit[] = [
{ date: '2026-06-30', amount: 60_000 },
{ date: '2026-12-31', amount: -15_000 }
];
const r = reconcile(c, fromOctober);
expect(r.quarterlyTotal).toBe(6_000);
expect(r.annualTotal).toBe(0);
expect(r.matched).toBe(false);
expect(quarterlySchedule(c, fromOctober).lines[2].tds).toBe(0);
});
});
describe('age is measured against the financial year, not today', () => {
it('gives the senior threshold to a customer who turns 60 in March', () => {
expect(ageInFy('1967-03-20', FY)).toBe(60);
expect(formKindFor('1967-03-20', FY)).toBe('15H');
const ctx = general({ dateOfBirth: '1967-03-20' });
expect(quarterlySchedule(credits(20_000, 20_000, 20_000, 20_000), ctx).threshold).toBe(100_000);
});
it('keeps the general threshold for a customer who turns 60 the next April', () => {
expect(ageInFy('1967-04-20', FY)).toBe(59);
expect(formKindFor('1967-04-20', FY)).toBe('15G');
});
});
describe('savings interest is outside section 194A', () => {
it.each([
[
'depositAccountType.fixedDeposit',
true
],
[
'depositAccountType.recurringDeposit',
true
],
[
'depositAccountType.savingsDeposit',
false
],
[
'depositAccountType.currentDeposit',
false
],
[
'',
false
]
])('%s -> %s', (code, expected) => {
expect(isTdsApplicable({ depositTypeCode: code })).toBe(expected);
});
it('keeps savings interest out of the aggregate entirely', () => {
const accounts: TdsAccountInput[] = [
{
accountNo: 'FD001',
depositTypeCode: 'depositAccountType.fixedDeposit',
accountStatus: 'SINGLE',
clientId: 1,
credits: credits(10_000, 10_000, 10_000, 10_000)
},
{
accountNo: 'SB001',
depositTypeCode: 'depositAccountType.savingsDeposit',
accountStatus: 'SINGLE',
clientId: 1,
credits: credits(5_000, 5_000, 5_000, 5_000)
}
];
const collected = collectTdsCredits(1, accounts, FY);
// ₹40,000 of FD interest, not ₹60,000 — so the trigger is never crossed and
// nothing is deducted. Folding the savings interest in would have crossed it.
expect(collected.reduce((s, c) => s + c.amount, 0)).toBe(40_000);
expect(quarterlySchedule(collected, general()).totalTds).toBe(0);
});
});
describe('whose PAN the tax is deducted against', () => {
it('uses the account holder for a single-name account', () => {
expect(tdsDeducteeOf({ accountStatus: 'SINGLE', clientId: 7 })).toBe(7);
expect(tdsDeducteeOf({ accountStatus: 'INDIVIDUAL_MALE', clientId: 7 })).toBe(7);
});
it('uses the first-named holder on a joint account', () => {
expect(
tdsDeducteeOf({
accountStatus: 'JOINT',
primaryClientId: 7,
jointHolders: [{ clientId: 9 }]
})
).toBe(7);
});
it('uses the guardian on a minor account', () => {
expect(tdsDeducteeOf({ accountStatus: 'MINOR', clientId: 11, guardianClientId: 4 })).toBe(4);
});
it('does not count a joint deposit twice across the two holders', () => {
const jointFd: TdsAccountInput = {
accountNo: 'FD-JOINT',
depositTypeCode: 'depositAccountType.fixedDeposit',
accountStatus: 'JOINT',
primaryClientId: 7,
jointHolders: [{ clientId: 9 }],
credits: credits(15_000, 15_000, 15_000, 15_000) // ₹60,000
};
// Primary holder carries the whole ₹60,000 and the whole ₹6,000 of tax.
const primary = collectTdsCredits(7, [jointFd], FY);
expect(primary.reduce((s, c) => s + c.amount, 0)).toBe(60_000);
expect(quarterlySchedule(primary, general()).totalTds).toBe(6_000);
// The second holder carries none of it — no double deduction on one deposit.
const secondHolder = collectTdsCredits(9, [jointFd], FY);
expect(secondHolder).toEqual([]);
expect(quarterlySchedule(secondHolder, general()).totalTds).toBe(0);
});
it('ignores any share percentage when attributing interest', () => {
// A 50/50 joint account still reports the full amount against the primary
// holder; splitting would produce two deductees for one deposit.
const jointFd: TdsAccountInput = {
accountNo: 'FD-JOINT',
depositTypeCode: 'depositAccountType.fixedDeposit',
accountStatus: 'JOINT',
primaryClientId: 7,
jointHolders: [{ clientId: 9 }],
credits: credits(15_000, 15_000, 15_000, 15_000)
};
expect(collectTdsCredits(7, [jointFd], FY).reduce((s, c) => s + c.amount, 0)).toBe(60_000);
});
it('aggregates a customer across every branch', () => {
// Three deposits in three branches, each under the trigger on its own.
const accounts: TdsAccountInput[] = [
'FD-MUM',
'FD-PUN',
'FD-NAS'
].map((accountNo, i) => ({
accountNo,
depositTypeCode: 'depositAccountType.fixedDeposit',
accountStatus: 'SINGLE',
clientId: 1,
credits: [{ date: `2026-0${6 + i}-30`, amount: [
20_000,
18_000,
15_000
][i] }]
}));
const collected = collectTdsCredits(1, accounts, FY);
expect(collected.reduce((s, c) => s + c.amount, 0)).toBe(53_000);
// Branch by branch none would have crossed ₹50,000. Bank-wide, it does.
expect(quarterlySchedule(collected, general()).totalTds).toBe(5_300);
});
it('keeps other financial years out of the selected year', () => {
const account: TdsAccountInput = {
accountNo: 'FD001',
depositTypeCode: 'depositAccountType.fixedDeposit',
accountStatus: 'SINGLE',
clientId: 1,
credits: [
{ date: '2026-03-31', amount: 99_000 }, // FY 2025-26
{ date: '2026-06-30', amount: 10_000 }, // FY 2026-27
{ date: '2027-04-01', amount: 99_000 } // FY 2027-28
]
};
expect(collectTdsCredits(1, [account], FY).map((c) => c.amount)).toEqual([10_000]);
});
});
describe('settlement mode follows the product, not the customer', () => {
it.each([
[
'savingsPostingInterestPeriodType.monthly',
'QUARTERLY'
],
[
'savingsPostingInterestPeriodType.quarterly',
'QUARTERLY'
],
[
'savingsPostingInterestPeriodType.annual',
'ANNUAL'
],
[
'savingsPostingInterestPeriodType.annually',
'ANNUAL'
]
])('%s -> %s', (code, expected) => {
expect(tdsModeFor({ interestPostingPeriodType: { code } })).toBe(expected);
});
it('does not mistake a half-yearly product for an annual one', () => {
// 'biannual' contains 'annual' — a naive substring test settles half-yearly
// products once a year, which is a deduction default.
expect(tdsModeFor({ interestPostingPeriodType: { code: 'savingsPostingInterestPeriodType.biannual' } })).toBe(
'QUARTERLY'
);
expect(tdsModeFor({ interestPostingPeriodType: { value: 'Bi-Annual' } })).toBe('QUARTERLY');
});
it('reads the value when no code is present, and defaults safely', () => {
expect(tdsModeFor({ interestPostingPeriodType: { value: 'Annually' } })).toBe('ANNUAL');
// Unknown or missing configuration settles on the quarterly cycle, which is
// the conservative choice — deducting sooner is never a default.
expect(tdsModeFor({})).toBe('QUARTERLY');
expect(tdsModeFor({ interestPostingPeriodType: null })).toBe('QUARTERLY');
});
});
describe('PAN validation', () => {
it.each([
[
'ABCPM1234E',
true
],
[
'EFGHV5678A',
true
],
[
'PQRSR2233Z',
false
],
[
'TUVWS3344K',
false
],
[
'ABCP1234E',
false
],
[
'',
false
]
])('%s -> %s', (pan, expected) => {
expect(isWellFormedPan(pan)).toBe(expected);
});
});
const income = (estimatedInterest: number, estimatedIncome: number) => ({
estimatedInterest,
estimatedIncome,
incomeOnRecord: true
});
/** FY 2025-26 — the last year the 1961 Act and the 15G/15H split applied. */
const OLD_FY = 'FY 2025-26';
describe('which declaration form is in force', () => {
it('splits by age up to FY 2025-26', () => {
expect(declarationFormFor(OLD_FY, '1985-02-14')).toBe('15G');
expect(declarationFormFor(OLD_FY, '1958-06-22')).toBe('15H');
});
it('is a single Form 121 from FY 2026-27, whatever the age', () => {
expect(declarationFormFor(FY, '1985-02-14')).toBe('121');
expect(declarationFormFor(FY, '1958-06-22')).toBe('121');
});
it('keeps the senior threshold even though the forms merged', () => {
// The two forms became one, but the deduction trigger is still age-based.
expect(quarterlySchedule(credits(20_000, 20_000, 20_000, 20_000), general()).threshold).toBe(50_000);
expect(quarterlySchedule(credits(20_000, 20_000, 20_000, 20_000), senior()).threshold).toBe(100_000);
});
});
describe('eligibility up to FY 2025-26 — the 15G / 15H tests', () => {
const old = (o: Partial<TdsContext> = {}) => general({ fy: OLD_FY, ...o });
const oldSenior = (o: Partial<TdsContext> = {}) => senior({ fy: OLD_FY, ...o });
it('accepts a 15G within both the income and the interest ceiling', () => {
const r = checkEligibility(old(), income(90_000, 320_000));
expect(r.form).toBe('15G');
expect(r.eligible).toBe(true);
});
it('rejects a 15G whose estimated income exceeds the basic exemption', () => {
const r = checkEligibility(old(), income(38_500, 850_000));
expect(r.eligible).toBe(false);
expect(r.reasons.join(' ')).toContain('exceeds the basic exemption');
});
it('rejects a 15G whose interest alone exceeds the basic exemption', () => {
// The second limb: interest had to clear the limit as well as income.
expect(checkEligibility(old(), income(450_000, 380_000)).eligible).toBe(false);
});
it('places no interest ceiling on a 15H', () => {
// A senior citizen with ₹8,00,000 of interest could still declare, provided
// deductions and rebate left the liability at nil.
const r = checkEligibility(oldSenior(), income(800_000, 900_000));
expect(r.form).toBe('15H');
expect(r.eligible).toBe(true);
});
it('rejects a 15H that leaves a liability', () => {
const r = checkEligibility(oldSenior(), income(800_000, 1_500_000));
expect(r.eligible).toBe(false);
expect(r.reasons.join(' ')).toContain('nil');
});
it('cites the rule that applied to that year', () => {
const r = checkEligibility(old({ pan: '' }), income(10_000, 100_000));
expect(r.eligible).toBe(false);
expect(r.reasons.join(' ')).toContain('Rule 29C');
});
it('still checks the interest limb when income is not on record', () => {
// Income has to be declared by the payee, but the bank knows the interest
// figure, so that limb remains assessable.
expect(
checkEligibility(old(), { estimatedInterest: 450_000, estimatedIncome: 0, incomeOnRecord: false }).eligible
).toBe(false);
});
});
describe('eligibility from FY 2026-27 — the single Form 121 test', () => {
it('drops the interest limb entirely', () => {
// Under a 15G this failed: interest of ₹4,50,000 was over the basic
// exemption limit. Form 121 asks only whether the tax liability is nil, so
// the same payee is now eligible.
expect(checkEligibility(general({ fy: OLD_FY }), income(450_000, 380_000)).eligible).toBe(false);
const r = checkEligibility(general(), income(450_000, 380_000));
expect(r.form).toBe('121');
expect(r.eligible).toBe(true);
});
it('applies one nil-liability ceiling to every age', () => {
for (const ctx of [
general(),
senior()
]) {
expect(checkEligibility(ctx, income(800_000, 900_000)).eligible).toBe(true);
const over = checkEligibility(ctx, income(800_000, 1_500_000));
expect(over.eligible).toBe(false);
expect(over.reasons.join(' ')).toContain('nil');
}
});
it('takes PAN only — Aadhaar is not a substitute', () => {
const r = checkEligibility(general({ pan: '' }), income(10_000, 100_000));
expect(r.eligible).toBe(false);
expect(r.reasons.join(' ')).toContain('Rule 211');
expect(r.reasons.join(' ')).toContain('Aadhaar is not a substitute');
});
it('refuses an entity PAN', () => {
const r = checkEligibility(general({ pan: 'ABCCM1234E' }), income(10_000, 100_000));
expect(r.eligible).toBe(false);
expect(r.reasons.join(' ')).toContain('entity');
});
it('refuses a non-resident', () => {
expect(checkEligibility(general({ resident: false }), income(10_000, 100_000)).eligible).toBe(false);
});
it('reports the nil-liability test as unassessed rather than passing it silently', () => {
// The branch cannot compute income earned outside the bank, so a missing
// figure must not read as a pass.
const r = checkEligibility(general(), {
estimatedInterest: 90_000,
estimatedIncome: 0,
incomeOnRecord: false
});
expect(r.unassessed.length).toBe(1);
expect(r.unassessed[0]).toContain('not on record');
// With no interest limb left, nothing else can fail it — so the branch must
// read the unassessed note rather than treat the row as cleared.
expect(r.eligible).toBe(true);
});
});
describe('statutory references travel with the year', () => {
it('quotes the 1961 Act for FY 2025-26 and the 2025 Act for FY 2026-27', () => {
expect(FY_TAX_CONFIG['2025-26'].regime).toBe('ITA_1961');
expect(FY_TAX_CONFIG['2025-26'].interestTdsSection).toContain('194A');
expect(FY_TAX_CONFIG['2025-26'].tdsStatementForm).toBe('Form 26Q');
expect(FY_TAX_CONFIG['2025-26'].declarationStatementFrequency).toBe('QUARTERLY');
expect(FY_TAX_CONFIG['2026-27'].regime).toBe('ITA_2025');
expect(FY_TAX_CONFIG['2026-27'].interestTdsSection).toContain('393');
expect(FY_TAX_CONFIG['2026-27'].tdsStatementForm).toBe('Form 140');
expect(FY_TAX_CONFIG['2026-27'].declarationStatementFrequency).toBe('MONTHLY');
});
it('carries the same thresholds and rates across the changeover', () => {
const a = FY_TAX_CONFIG['2025-26'];
const b = FY_TAX_CONFIG['2026-27'];
expect(b.thresholdGeneral).toBe(a.thresholdGeneral);
expect(b.thresholdSenior).toBe(a.thresholdSenior);
expect(b.rate).toBe(a.rate);
expect(b.rateNoPan).toBe(a.rateNoPan);
});
});
describe('default interest under section 201(1A)', () => {
it('counts any part of a month as a full month', () => {
expect(monthsOrPartBetween('2026-07-07', '2026-07-07')).toBe(0);
expect(monthsOrPartBetween('2026-07-07', '2026-07-08')).toBe(1);
expect(monthsOrPartBetween('2026-07-07', '2026-08-07')).toBe(1);
expect(monthsOrPartBetween('2026-07-07', '2026-08-08')).toBe(2);
expect(monthsOrPartBetween('2026-07-07', '2027-01-07')).toBe(6);
});
it('charges 1% a month for deducting late and 1.5% for depositing late', () => {
expect(lateDeductionInterest(6_000, '2026-07-07', '2027-01-07', 'DEDUCTION', FY)).toEqual({
months: 6,
rate: 0.01,
interest: 360
});
expect(lateDeductionInterest(6_000, '2026-07-07', '2027-01-07', 'DEPOSIT', FY).interest).toBe(540);
});
it('charges nothing when settled on time', () => {
expect(lateDeductionInterest(6_000, '2026-07-07', '2026-07-07', 'DEPOSIT', FY).interest).toBe(0);
});
});
describe('helpers', () => {
it('resolves the financial year of a date', () => {
expect(fyOf('2026-04-01')).toBe('2026-27');
expect(fyOf('2027-03-31')).toBe('2026-27');
expect(fyOf('2026-03-31')).toBe('2025-26');
expect(fyOf('2027-04-01')).toBe('2027-28');
});
it('buckets dated credits into the right quarters and drops out-of-year dates', () => {
const b = bucketByQuarter(
[
{ date: '2026-04-05', amount: 100 },
{ date: '2026-08-01', amount: 200 },
{ date: '2026-11-30', amount: 300 },
{ date: '2027-01-15', amount: 400 },
{ date: '2026-03-31', amount: 999 },
{ date: '2027-04-01', amount: 999 }
],
FY
);
expect(b).toEqual({ 1: 100, 2: 200, 3: 300, 4: 400 });
});
it('spreads an annual estimate without losing rupees to division', () => {
for (const annual of [
38_500,
52_801,
1,
999_999
]) {
expect(projectQuarterlyCredits(annual, FY).reduce((s, x) => s + x.amount, 0)).toBe(annual);
}
});
it('exposes the cumulative liability directly for ad-hoc checks', () => {
expect(cumulativeLiability(50_000, 50_000, general())).toBe(0);
expect(cumulativeLiability(50_001, 50_001, general())).toBe(5_000);
});
});
src/app/letter-mgmt/certificates/form-15gh/tds-15gh.compute.ts
+1133
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