chore: keep back code to be a part of other apps / to be ported later

erpnext/hooks.py

@@ -506,6 +506,10 @@ accounting_dimension_doctypes = [
 ]
 
 regional_overrides = {
+	"India": {
+		"erpnext.hr.utils.calculate_annual_eligible_hra_exemption": "erpnext.regional.india.utils.calculate_annual_eligible_hra_exemption",
+		"erpnext.hr.utils.calculate_hra_exemption_for_period": "erpnext.regional.india.utils.calculate_hra_exemption_for_period",
+	},
 	"France": {
 		"erpnext.tests.test_regional.test_method": "erpnext.regional.france.utils.test_method"
 	},

erpnext/payroll/report/income_tax_deductions/income_tax_deductions.py

@@ -5,6 +5,8 @@
 import frappe
 from frappe import _
 
+import erpnext
+
 
 def execute(filters=None):
 	data = get_data(filters)
@@ -14,7 +16,7 @@ def execute(filters=None):
 
 
 def get_columns(filters):
-	return [
+	columns = [
 		{
 			"label": _("Employee"),
 			"options": "Employee",
@@ -29,6 +31,14 @@ def get_columns(filters):
 			"fieldtype": "Link",
 			"width": 160,
 		},
+	]
+
+	if erpnext.get_region() == "India":
+		columns.append(
+			{"label": _("PAN Number"), "fieldname": "pan_number", "fieldtype": "Data", "width": 140}
+		)
+
+	columns += [
 		{"label": _("Income Tax Component"), "fieldname": "it_comp", "fieldtype": "Data", "width": 170},
 		{
 			"label": _("Income Tax Amount"),
@@ -47,6 +57,8 @@ def get_columns(filters):
 		{"label": _("Posting Date"), "fieldname": "posting_date", "fieldtype": "Date", "width": 140},
 	]
 
+	return columns
+
 
 def get_conditions(filters):
 	conditions = [""]
@@ -73,6 +85,11 @@ def get_data(filters):
 
 	data = []
 
+	if erpnext.get_region() == "India":
+		employee_pan_dict = frappe._dict(
+			frappe.db.sql(""" select employee, pan_number from `tabEmployee`""")
+		)
+
 	component_types = frappe.db.sql(
 		""" select name from `tabSalary Component`
 		where is_income_tax_component = 1 """
@@ -100,15 +117,20 @@ def get_data(filters):
 	)
 
 	for d in entry:
-		data.append(
+
-			{
+		employee = {
 			"employee": d.employee,
 			"employee_name": d.employee_name,
 			"it_comp": d.salary_component,
 			"posting_date": d.posting_date,
+			# "pan_number": employee_pan_dict.get(d.employee),
 			"it_amount": d.amount,
 			"gross_pay": d.gross_pay,
 		}
-		)
+
+		if erpnext.get_region() == "India":
+			employee["pan_number"] = employee_pan_dict.get(d.employee)
+
+		data.append(employee)
 
 	return data

erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.js

@@ -0,0 +1,8 @@
+// Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Lower Deduction Certificate', {
+	// refresh: function(frm) {
+
+	// }
+});

erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.json

@@ -0,0 +1,140 @@
+{
+ "actions": [],
+ "autoname": "field:certificate_no",
+ "creation": "2020-03-10 23:12:10.072631",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "certificate_details_section",
+  "tax_withholding_category",
+  "fiscal_year",
+  "column_break_3",
+  "certificate_no",
+  "section_break_3",
+  "supplier",
+  "column_break_7",
+  "pan_no",
+  "validity_details_section",
+  "valid_from",
+  "column_break_10",
+  "valid_upto",
+  "section_break_9",
+  "rate",
+  "column_break_14",
+  "certificate_limit"
+ ],
+ "fields": [
+  {
+   "fieldname": "certificate_no",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Certificate No",
+   "reqd": 1,
+   "unique": 1
+  },
+  {
+   "fieldname": "section_break_3",
+   "fieldtype": "Section Break",
+   "label": "Deductee Details"
+  },
+  {
+   "fieldname": "supplier",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Supplier",
+   "options": "Supplier",
+   "reqd": 1
+  },
+  {
+   "fetch_from": "supplier.pan",
+   "fetch_if_empty": 1,
+   "fieldname": "pan_no",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "PAN No",
+   "reqd": 1
+  },
+  {
+   "fieldname": "validity_details_section",
+   "fieldtype": "Section Break",
+   "label": "Validity Details"
+  },
+  {
+   "fieldname": "valid_upto",
+   "fieldtype": "Date",
+   "label": "Valid Upto",
+   "reqd": 1
+  },
+  {
+   "fieldname": "section_break_9",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "rate",
+   "fieldtype": "Percent",
+   "label": "Rate Of TDS As Per Certificate",
+   "reqd": 1
+  },
+  {
+   "fieldname": "certificate_limit",
+   "fieldtype": "Currency",
+   "label": "Certificate Limit",
+   "reqd": 1
+  },
+  {
+   "fieldname": "certificate_details_section",
+   "fieldtype": "Section Break",
+   "label": "Certificate Details"
+  },
+  {
+   "fieldname": "column_break_3",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "column_break_10",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "column_break_14",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "column_break_7",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "valid_from",
+   "fieldtype": "Date",
+   "in_list_view": 1,
+   "label": "Valid From",
+   "reqd": 1
+  },
+  {
+   "fieldname": "fiscal_year",
+   "fieldtype": "Link",
+   "label": "Fiscal Year",
+   "options": "Fiscal Year",
+   "reqd": 1
+  },
+  {
+   "fieldname": "tax_withholding_category",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Category",
+   "options": "Tax Withholding Category",
+   "reqd": 1
+  }
+ ],
+ "index_web_pages_for_search": 1,
+ "links": [],
+ "modified": "2021-10-23 18:33:38.962622",
+ "modified_by": "Administrator",
+ "module": "Regional",
+ "name": "Lower Deduction Certificate",
+ "naming_rule": "By fieldname",
+ "owner": "Administrator",
+ "permissions": [],
+ "sort_field": "modified",
+ "sort_order": "DESC",
+ "track_changes": 1
+}

erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.py

@@ -0,0 +1,60 @@
+# Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+
+import frappe
+from frappe import _
+from frappe.model.document import Document
+from frappe.utils import get_link_to_form, getdate
+
+from erpnext.accounts.utils import get_fiscal_year
+
+
+class LowerDeductionCertificate(Document):
+	def validate(self):
+		self.validate_dates()
+		self.validate_supplier_against_tax_category()
+
+	def validate_dates(self):
+		if getdate(self.valid_upto) < getdate(self.valid_from):
+			frappe.throw(_("Valid Upto date cannot be before Valid From date"))
+
+		fiscal_year = get_fiscal_year(fiscal_year=self.fiscal_year, as_dict=True)
+
+		if not (fiscal_year.year_start_date <= getdate(self.valid_from) <= fiscal_year.year_end_date):
+			frappe.throw(_("Valid From date not in Fiscal Year {0}").format(frappe.bold(self.fiscal_year)))
+
+		if not (fiscal_year.year_start_date <= getdate(self.valid_upto) <= fiscal_year.year_end_date):
+			frappe.throw(_("Valid Upto date not in Fiscal Year {0}").format(frappe.bold(self.fiscal_year)))
+
+	def validate_supplier_against_tax_category(self):
+		duplicate_certificate = frappe.db.get_value(
+			"Lower Deduction Certificate",
+			{
+				"supplier": self.supplier,
+				"tax_withholding_category": self.tax_withholding_category,
+				"name": ("!=", self.name),
+			},
+			["name", "valid_from", "valid_upto"],
+			as_dict=True,
+		)
+		if duplicate_certificate and self.are_dates_overlapping(duplicate_certificate):
+			certificate_link = get_link_to_form("Lower Deduction Certificate", duplicate_certificate.name)
+			frappe.throw(
+				_(
+					"There is already a valid Lower Deduction Certificate {0} for Supplier {1} against category {2} for this time period."
+				).format(
+					certificate_link, frappe.bold(self.supplier), frappe.bold(self.tax_withholding_category)
+				)
+			)
+
+	def are_dates_overlapping(self, duplicate_certificate):
+		valid_from = duplicate_certificate.valid_from
+		valid_upto = duplicate_certificate.valid_upto
+		if valid_from <= getdate(self.valid_from) <= valid_upto:
+			return True
+		elif valid_from <= getdate(self.valid_upto) <= valid_upto:
+			return True
+		elif getdate(self.valid_from) <= valid_from and valid_upto <= getdate(self.valid_upto):
+			return True
+		return False

erpnext/regional/doctype/lower_deduction_certificate/test_lower_deduction_certificate.py

@@ -0,0 +1,9 @@
+# Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+# import frappe
+import unittest
+
+
+class TestLowerDeductionCertificate(unittest.TestCase):
+	pass

erpnext/regional/india/setup.py

@@ -0,0 +1,321 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+
+import frappe
+from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
+
+
+def setup(company=None, patch=True):
+	# Company independent fixtures should be called only once at the first company setup
+	if patch or frappe.db.count("Company", {"country": "India"}) <= 1:
+		make_custom_fields()
+		create_gratuity_rule()
+		create_salary_components()
+
+
+def make_custom_fields():
+	create_custom_fields(
+		{
+			"Salary Component": [
+				{
+					"fieldname": "component_type",
+					"label": "Component Type",
+					"fieldtype": "Select",
+					"insert_after": "description",
+					"options": (
+						"\nProvident Fund\nAdditional Provident Fund\nProvident Fund" " Loan\nProfessional Tax"
+					),
+					"depends_on": 'eval:doc.type == "Deduction"',
+					"translatable": 0,
+				},
+			],
+			"Employee": [
+				{
+					"fieldname": "ifsc_code",
+					"label": "IFSC Code",
+					"fieldtype": "Data",
+					"insert_after": "bank_ac_no",
+					"print_hide": 1,
+					"depends_on": 'eval:doc.salary_mode == "Bank"',
+					"translatable": 0,
+				},
+				{
+					"fieldname": "pan_number",
+					"label": "PAN Number",
+					"fieldtype": "Data",
+					"insert_after": "payroll_cost_center",
+					"print_hide": 1,
+					"translatable": 0,
+				},
+				{
+					"fieldname": "micr_code",
+					"label": "MICR Code",
+					"fieldtype": "Data",
+					"insert_after": "ifsc_code",
+					"print_hide": 1,
+					"depends_on": 'eval:doc.salary_mode == "Bank"',
+					"translatable": 0,
+				},
+				{
+					"fieldname": "provident_fund_account",
+					"label": "Provident Fund Account",
+					"fieldtype": "Data",
+					"insert_after": "pan_number",
+					"translatable": 0,
+				},
+			],
+			"Company": [
+				{
+					"fieldname": "hra_section",
+					"label": "HRA Settings",
+					"fieldtype": "Section Break",
+					"insert_after": "asset_received_but_not_billed",
+					"collapsible": 1,
+				},
+				{
+					"fieldname": "basic_component",
+					"label": "Basic Component",
+					"fieldtype": "Link",
+					"options": "Salary Component",
+					"insert_after": "hra_section",
+				},
+				{
+					"fieldname": "hra_component",
+					"label": "HRA Component",
+					"fieldtype": "Link",
+					"options": "Salary Component",
+					"insert_after": "basic_component",
+				},
+				{
+					"fieldname": "hra_column_break",
+					"fieldtype": "Column Break",
+					"insert_after": "hra_component",
+				},
+				{
+					"fieldname": "arrear_component",
+					"label": "Arrear Component",
+					"fieldtype": "Link",
+					"options": "Salary Component",
+					"insert_after": "hra_column_break",
+				},
+				{
+					"fieldname": "non_profit_section",
+					"label": "Non Profit Settings",
+					"fieldtype": "Section Break",
+					"insert_after": "arrear_component",
+					"collapsible": 1,
+				},
+				{
+					"fieldname": "company_80g_number",
+					"label": "80G Number",
+					"fieldtype": "Data",
+					"insert_after": "non_profit_section",
+					"translatable": 0,
+				},
+				{
+					"fieldname": "with_effect_from",
+					"label": "80G With Effect From",
+					"fieldtype": "Date",
+					"insert_after": "company_80g_number",
+				},
+			],
+			"Employee Tax Exemption Declaration": [
+				{
+					"fieldname": "hra_section",
+					"label": "HRA Exemption",
+					"fieldtype": "Section Break",
+					"insert_after": "declarations",
+				},
+				{
+					"fieldname": "monthly_house_rent",
+					"label": "Monthly House Rent",
+					"fieldtype": "Currency",
+					"insert_after": "hra_section",
+				},
+				{
+					"fieldname": "rented_in_metro_city",
+					"label": "Rented in Metro City",
+					"fieldtype": "Check",
+					"insert_after": "monthly_house_rent",
+					"depends_on": "monthly_house_rent",
+				},
+				{
+					"fieldname": "salary_structure_hra",
+					"label": "HRA as per Salary Structure",
+					"fieldtype": "Currency",
+					"insert_after": "rented_in_metro_city",
+					"read_only": 1,
+					"depends_on": "monthly_house_rent",
+				},
+				{
+					"fieldname": "hra_column_break",
+					"fieldtype": "Column Break",
+					"insert_after": "salary_structure_hra",
+					"depends_on": "monthly_house_rent",
+				},
+				{
+					"fieldname": "annual_hra_exemption",
+					"label": "Annual HRA Exemption",
+					"fieldtype": "Currency",
+					"insert_after": "hra_column_break",
+					"read_only": 1,
+					"depends_on": "monthly_house_rent",
+				},
+				{
+					"fieldname": "monthly_hra_exemption",
+					"label": "Monthly HRA Exemption",
+					"fieldtype": "Currency",
+					"insert_after": "annual_hra_exemption",
+					"read_only": 1,
+					"depends_on": "monthly_house_rent",
+				},
+			],
+			"Employee Tax Exemption Proof Submission": [
+				{
+					"fieldname": "hra_section",
+					"label": "HRA Exemption",
+					"fieldtype": "Section Break",
+					"insert_after": "tax_exemption_proofs",
+				},
+				{
+					"fieldname": "house_rent_payment_amount",
+					"label": "House Rent Payment Amount",
+					"fieldtype": "Currency",
+					"insert_after": "hra_section",
+				},
+				{
+					"fieldname": "rented_in_metro_city",
+					"label": "Rented in Metro City",
+					"fieldtype": "Check",
+					"insert_after": "house_rent_payment_amount",
+					"depends_on": "house_rent_payment_amount",
+				},
+				{
+					"fieldname": "rented_from_date",
+					"label": "Rented From Date",
+					"fieldtype": "Date",
+					"insert_after": "rented_in_metro_city",
+					"depends_on": "house_rent_payment_amount",
+				},
+				{
+					"fieldname": "rented_to_date",
+					"label": "Rented To Date",
+					"fieldtype": "Date",
+					"insert_after": "rented_from_date",
+					"depends_on": "house_rent_payment_amount",
+				},
+				{
+					"fieldname": "hra_column_break",
+					"fieldtype": "Column Break",
+					"insert_after": "rented_to_date",
+					"depends_on": "house_rent_payment_amount",
+				},
+				{
+					"fieldname": "monthly_house_rent",
+					"label": "Monthly House Rent",
+					"fieldtype": "Currency",
+					"insert_after": "hra_column_break",
+					"read_only": 1,
+					"depends_on": "house_rent_payment_amount",
+				},
+				{
+					"fieldname": "monthly_hra_exemption",
+					"label": "Monthly Eligible Amount",
+					"fieldtype": "Currency",
+					"insert_after": "monthly_house_rent",
+					"read_only": 1,
+					"depends_on": "house_rent_payment_amount",
+				},
+				{
+					"fieldname": "total_eligible_hra_exemption",
+					"label": "Total Eligible HRA Exemption",
+					"fieldtype": "Currency",
+					"insert_after": "monthly_hra_exemption",
+					"read_only": 1,
+					"depends_on": "house_rent_payment_amount",
+				},
+			],
+		}
+	)
+
+
+def create_gratuity_rule():
+	# Standard Indain Gratuity Rule
+	if frappe.db.exists("Gratuity Rule", "Indian Standard Gratuity Rule"):
+		return
+
+	rule = frappe.new_doc("Gratuity Rule")
+	rule.update(
+		{
+			"name": "Indian Standard Gratuity Rule",
+			"calculate_gratuity_amount_based_on": "Current Slab",
+			"work_experience_calculation_method": "Round Off Work Experience",
+			"minimum_year_for_gratuity": 5,
+			"gratuity_rule_slabs": [
+				{
+					"from_year": 0,
+					"to_year": 0,
+					"fraction_of_applicable_earnings": 15 / 26,
+				}
+			],
+		}
+	)
+	rule.flags.ignore_mandatory = True
+	rule.save()
+
+
+def create_salary_components():
+	docs = [
+		{
+			"doctype": "Salary Component",
+			"salary_component": "Professional Tax",
+			"description": "Professional Tax",
+			"type": "Deduction",
+			"exempted_from_income_tax": 1,
+		},
+		{
+			"doctype": "Salary Component",
+			"salary_component": "Provident Fund",
+			"description": "Provident fund",
+			"type": "Deduction",
+			"is_tax_applicable": 1,
+		},
+		{
+			"doctype": "Salary Component",
+			"salary_component": "House Rent Allowance",
+			"description": "House Rent Allowance",
+			"type": "Earning",
+			"is_tax_applicable": 1,
+		},
+		{
+			"doctype": "Salary Component",
+			"salary_component": "Basic",
+			"description": "Basic",
+			"type": "Earning",
+			"is_tax_applicable": 1,
+		},
+		{
+			"doctype": "Salary Component",
+			"salary_component": "Arrear",
+			"description": "Arrear",
+			"type": "Earning",
+			"is_tax_applicable": 1,
+		},
+		{
+			"doctype": "Salary Component",
+			"salary_component": "Leave Encashment",
+			"description": "Leave Encashment",
+			"type": "Earning",
+			"is_tax_applicable": 1,
+		},
+	]
+
+	for d in docs:
+		try:
+			doc = frappe.get_doc(d)
+			doc.flags.ignore_permissions = True
+			doc.insert(ignore_if_duplicate=True)
+
+		except frappe.DuplicateEntryError:
+			frappe.clear_messages()

erpnext/regional/india/utils.py

@@ -0,0 +1,200 @@
+import math
+
+import frappe
+from frappe import _
+from frappe.utils import add_days, date_diff, flt, get_link_to_form, month_diff
+
+from erpnext.hr.utils import get_salary_assignments
+from erpnext.payroll.doctype.salary_structure.salary_structure import make_salary_slip
+
+
+def calculate_annual_eligible_hra_exemption(doc):
+	basic_component, hra_component = frappe.db.get_value(
+		"Company", doc.company, ["basic_component", "hra_component"]
+	)
+
+	if not (basic_component and hra_component):
+		frappe.throw(
+			_("Please set Basic and HRA component in Company {0}").format(
+				get_link_to_form("Company", doc.company)
+			)
+		)
+
+	annual_exemption = monthly_exemption = hra_amount = basic_amount = 0
+
+	if hra_component and basic_component:
+		assignments = get_salary_assignments(doc.employee, doc.payroll_period)
+
+		if not assignments and doc.docstatus == 1:
+			frappe.throw(
+				_("Salary Structure must be submitted before submission of {0}").format(doc.doctype)
+			)
+
+		assignment_dates = [assignment.from_date for assignment in assignments]
+
+		for idx, assignment in enumerate(assignments):
+			if has_hra_component(assignment.salary_structure, hra_component):
+				basic_salary_amt, hra_salary_amt = get_component_amt_from_salary_slip(
+					doc.employee,
+					assignment.salary_structure,
+					basic_component,
+					hra_component,
+					assignment.from_date,
+				)
+				to_date = get_end_date_for_assignment(assignment_dates, idx, doc.payroll_period)
+
+				frequency = frappe.get_value(
+					"Salary Structure", assignment.salary_structure, "payroll_frequency"
+				)
+				basic_amount += get_component_pay(frequency, basic_salary_amt, assignment.from_date, to_date)
+				hra_amount += get_component_pay(frequency, hra_salary_amt, assignment.from_date, to_date)
+
+		if hra_amount:
+			if doc.monthly_house_rent:
+				annual_exemption = calculate_hra_exemption(
+					basic_amount,
+					hra_amount,
+					doc.monthly_house_rent,
+					doc.rented_in_metro_city,
+				)
+				if annual_exemption > 0:
+					monthly_exemption = annual_exemption / 12
+				else:
+					annual_exemption = 0
+
+	return frappe._dict(
+		{
+			"hra_amount": hra_amount,
+			"annual_exemption": annual_exemption,
+			"monthly_exemption": monthly_exemption,
+		}
+	)
+
+
+def has_hra_component(salary_structure, hra_component):
+	return frappe.db.exists(
+		"Salary Detail",
+		{
+			"parent": salary_structure,
+			"salary_component": hra_component,
+			"parentfield": "earnings",
+			"parenttype": "Salary Structure",
+		},
+	)
+
+
+def get_end_date_for_assignment(assignment_dates, idx, payroll_period):
+	end_date = None
+
+	try:
+		end_date = assignment_dates[idx + 1]
+		end_date = add_days(end_date, -1)
+	except IndexError:
+		pass
+
+	if not end_date:
+		end_date = frappe.db.get_value("Payroll Period", payroll_period, "end_date")
+
+	return end_date
+
+
+def get_component_amt_from_salary_slip(
+	employee, salary_structure, basic_component, hra_component, from_date
+):
+	salary_slip = make_salary_slip(
+		salary_structure,
+		employee=employee,
+		for_preview=1,
+		ignore_permissions=True,
+		posting_date=from_date,
+	)
+
+	basic_amt, hra_amt = 0, 0
+	for earning in salary_slip.earnings:
+		if earning.salary_component == basic_component:
+			basic_amt = earning.amount
+		elif earning.salary_component == hra_component:
+			hra_amt = earning.amount
+		if basic_amt and hra_amt:
+			return basic_amt, hra_amt
+	return basic_amt, hra_amt
+
+
+def calculate_hra_exemption(annual_basic, annual_hra, monthly_house_rent, rented_in_metro_city):
+	# TODO make this configurable
+	exemptions = []
+	# case 1: The actual amount allotted by the employer as the HRA.
+	exemptions.append(annual_hra)
+
+	# case 2: Actual rent paid less 10% of the basic salary.
+	actual_annual_rent = monthly_house_rent * 12
+	exemptions.append(flt(actual_annual_rent) - flt(annual_basic * 0.1))
+
+	# case 3: 50% of the basic salary, if the employee is staying in a metro city (40% for a non-metro city).
+	exemptions.append(annual_basic * 0.5 if rented_in_metro_city else annual_basic * 0.4)
+
+	# return minimum of 3 cases
+	return min(exemptions)
+
+
+def get_component_pay(frequency, amount, from_date, to_date):
+	days = date_diff(to_date, from_date) + 1
+
+	if frequency == "Daily":
+		return amount * days
+	elif frequency == "Weekly":
+		return amount * math.floor(days / 7)
+	elif frequency == "Fortnightly":
+		return amount * math.floor(days / 14)
+	elif frequency == "Monthly":
+		return amount * month_diff(to_date, from_date)
+	elif frequency == "Bimonthly":
+		return amount * (month_diff(to_date, from_date) / 2)
+
+
+def calculate_hra_exemption_for_period(doc):
+	monthly_rent, eligible_hra = 0, 0
+	if doc.house_rent_payment_amount:
+		validate_house_rent_dates(doc)
+		# TODO receive rented months or validate dates are start and end of months?
+		# Calc monthly rent, round to nearest .5
+		factor = flt(date_diff(doc.rented_to_date, doc.rented_from_date) + 1) / 30
+		factor = round(factor * 2) / 2
+		monthly_rent = doc.house_rent_payment_amount / factor
+		# update field used by calculate_annual_eligible_hra_exemption
+		doc.monthly_house_rent = monthly_rent
+		exemptions = calculate_annual_eligible_hra_exemption(doc)
+
+		if exemptions["monthly_exemption"]:
+			# calc total exemption amount
+			eligible_hra = exemptions["monthly_exemption"] * factor
+		exemptions["monthly_house_rent"] = monthly_rent
+		exemptions["total_eligible_hra_exemption"] = eligible_hra
+		return exemptions
+
+
+def validate_house_rent_dates(doc):
+	if not doc.rented_to_date or not doc.rented_from_date:
+		frappe.throw(_("House rented dates required for exemption calculation"))
+
+	if date_diff(doc.rented_to_date, doc.rented_from_date) < 14:
+		frappe.throw(_("House rented dates should be atleast 15 days apart"))
+
+	proofs = frappe.db.sql(
+		"""
+        select name
+        from `tabEmployee Tax Exemption Proof Submission`
+        where
+            docstatus=1 and employee=%(employee)s and payroll_period=%(payroll_period)s
+            and (rented_from_date between %(from_date)s and %(to_date)s or rented_to_date between %(from_date)s and %(to_date)s)
+    """,
+		{
+			"employee": doc.employee,
+			"payroll_period": doc.payroll_period,
+			"from_date": doc.rented_from_date,
+			"to_date": doc.rented_to_date,
+		},
+	)
+
+	if proofs:
+		frappe.throw(_("House rent paid days overlapping with {0}").format(proofs[0][0]))

erpnext/regional/report/professional_tax_deductions/professional_tax_deductions.js

@@ -0,0 +1,7 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+/* eslint-disable */
+
+frappe.require("assets/erpnext/js/salary_slip_deductions_report_filters.js", function() {
+	frappe.query_reports["Professional Tax Deductions"] = erpnext.salary_slip_deductions_report_filters;
+});

erpnext/regional/report/professional_tax_deductions/professional_tax_deductions.json

@@ -0,0 +1,20 @@
+{
+ "add_total_row": 0,
+ "creation": "2020-06-02 00:37:44.537355",
+ "disable_prepared_report": 0,
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2020-06-16 19:02:26.306348",
+ "modified_by": "Administrator",
+ "module": "Regional",
+ "name": "Professional Tax Deductions",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Salary Slip",
+ "report_name": "Professional Tax Deductions",
+ "report_type": "Script Report",
+ "roles": []
+}

erpnext/regional/report/professional_tax_deductions/professional_tax_deductions.py

@@ -0,0 +1,78 @@
+# Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+
+import frappe
+from frappe import _
+
+from erpnext.regional.report.provident_fund_deductions.provident_fund_deductions import (
+	get_conditions,
+)
+
+
+def execute(filters=None):
+	data = get_data(filters)
+	columns = get_columns(filters) if len(data) else []
+
+	return columns, data
+
+
+def get_columns(filters):
+	columns = [
+		{
+			"label": _("Employee"),
+			"options": "Employee",
+			"fieldname": "employee",
+			"fieldtype": "Link",
+			"width": 200,
+		},
+		{
+			"label": _("Employee Name"),
+			"options": "Employee",
+			"fieldname": "employee_name",
+			"fieldtype": "Link",
+			"width": 160,
+		},
+		{"label": _("Amount"), "fieldname": "amount", "fieldtype": "Currency", "width": 140},
+	]
+
+	return columns
+
+
+def get_data(filters):
+
+	data = []
+
+	component_type_dict = frappe._dict(
+		frappe.db.sql(
+			""" select name, component_type from `tabSalary Component`
+		where component_type = 'Professional Tax' """
+		)
+	)
+
+	if not len(component_type_dict):
+		return []
+
+	conditions = get_conditions(filters)
+
+	entry = frappe.db.sql(
+		""" select sal.employee, sal.employee_name, ded.salary_component, ded.amount
+		from `tabSalary Slip` sal, `tabSalary Detail` ded
+		where sal.name = ded.parent
+		and ded.parentfield = 'deductions'
+		and ded.parenttype = 'Salary Slip'
+		and sal.docstatus = 1 %s
+		and ded.salary_component in (%s)
+	"""
+		% (conditions, ", ".join(["%s"] * len(component_type_dict))),
+		tuple(component_type_dict.keys()),
+		as_dict=1,
+	)
+
+	for d in entry:
+
+		employee = {"employee": d.employee, "employee_name": d.employee_name, "amount": d.amount}
+
+		data.append(employee)
+
+	return data

erpnext/regional/report/provident_fund_deductions/provident_fund_deductions.js

@@ -0,0 +1,7 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+/* eslint-disable */
+
+frappe.require("assets/erpnext/js/salary_slip_deductions_report_filters.js", function() {
+	frappe.query_reports["Provident Fund Deductions"] = erpnext.salary_slip_deductions_report_filters;
+});

erpnext/regional/report/provident_fund_deductions/provident_fund_deductions.json

@@ -0,0 +1,20 @@
+{
+ "add_total_row": 0,
+ "creation": "2020-06-01 23:44:07.919117",
+ "disable_prepared_report": 0,
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2020-06-16 18:54:19.305763",
+ "modified_by": "Administrator",
+ "module": "Regional",
+ "name": "Provident Fund Deductions",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Salary Slip",
+ "report_name": "Provident Fund Deductions",
+ "report_type": "Script Report",
+ "roles": []
+}

erpnext/regional/report/provident_fund_deductions/provident_fund_deductions.py

@@ -0,0 +1,174 @@
+# Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+
+import frappe
+from frappe import _
+from frappe.utils import getdate
+
+
+def execute(filters=None):
+	data = get_data(filters)
+	columns = get_columns(filters) if len(data) else []
+
+	return columns, data
+
+
+def get_columns(filters):
+	columns = [
+		{
+			"label": _("Employee"),
+			"options": "Employee",
+			"fieldname": "employee",
+			"fieldtype": "Link",
+			"width": 200,
+		},
+		{
+			"label": _("Employee Name"),
+			"options": "Employee",
+			"fieldname": "employee_name",
+			"fieldtype": "Link",
+			"width": 160,
+		},
+		{"label": _("PF Account"), "fieldname": "pf_account", "fieldtype": "Data", "width": 140},
+		{"label": _("PF Amount"), "fieldname": "pf_amount", "fieldtype": "Currency", "width": 140},
+		{
+			"label": _("Additional PF"),
+			"fieldname": "additional_pf",
+			"fieldtype": "Currency",
+			"width": 140,
+		},
+		{"label": _("PF Loan"), "fieldname": "pf_loan", "fieldtype": "Currency", "width": 140},
+		{"label": _("Total"), "fieldname": "total", "fieldtype": "Currency", "width": 140},
+	]
+
+	return columns
+
+
+def get_conditions(filters):
+	conditions = [""]
+
+	if filters.get("department"):
+		conditions.append("sal.department = '%s' " % (filters["department"]))
+
+	if filters.get("branch"):
+		conditions.append("sal.branch = '%s' " % (filters["branch"]))
+
+	if filters.get("company"):
+		conditions.append("sal.company = '%s' " % (filters["company"]))
+
+	if filters.get("month"):
+		conditions.append("month(sal.start_date) = '%s' " % (filters["month"]))
+
+	if filters.get("year"):
+		conditions.append("year(start_date) = '%s' " % (filters["year"]))
+
+	if filters.get("mode_of_payment"):
+		conditions.append("sal.mode_of_payment = '%s' " % (filters["mode_of_payment"]))
+
+	return " and ".join(conditions)
+
+
+def prepare_data(entry, component_type_dict):
+	data_list = {}
+
+	employee_account_dict = frappe._dict(
+		frappe.db.sql(""" select name, provident_fund_account from `tabEmployee`""")
+	)
+
+	for d in entry:
+
+		component_type = component_type_dict.get(d.salary_component)
+
+		if data_list.get(d.name):
+			data_list[d.name][component_type] = d.amount
+		else:
+			data_list.setdefault(
+				d.name,
+				{
+					"employee": d.employee,
+					"employee_name": d.employee_name,
+					"pf_account": employee_account_dict.get(d.employee),
+					component_type: d.amount,
+				},
+			)
+
+	return data_list
+
+
+def get_data(filters):
+	data = []
+
+	conditions = get_conditions(filters)
+
+	salary_slips = frappe.db.sql(
+		""" select sal.name from `tabSalary Slip` sal
+		where docstatus = 1 %s
+		"""
+		% (conditions),
+		as_dict=1,
+	)
+
+	component_type_dict = frappe._dict(
+		frappe.db.sql(
+			""" select name, component_type from `tabSalary Component`
+		where component_type in ('Provident Fund', 'Additional Provident Fund', 'Provident Fund Loan')"""
+		)
+	)
+
+	if not len(component_type_dict):
+		return []
+
+	entry = frappe.db.sql(
+		""" select sal.name, sal.employee, sal.employee_name, ded.salary_component, ded.amount
+		from `tabSalary Slip` sal, `tabSalary Detail` ded
+		where sal.name = ded.parent
+		and ded.parentfield = 'deductions'
+		and ded.parenttype = 'Salary Slip'
+		and sal.docstatus = 1 %s
+		and ded.salary_component in (%s)
+	"""
+		% (conditions, ", ".join(["%s"] * len(component_type_dict))),
+		tuple(component_type_dict.keys()),
+		as_dict=1,
+	)
+
+	data_list = prepare_data(entry, component_type_dict)
+
+	for d in salary_slips:
+		total = 0
+		if data_list.get(d.name):
+			employee = {
+				"employee": data_list.get(d.name).get("employee"),
+				"employee_name": data_list.get(d.name).get("employee_name"),
+				"pf_account": data_list.get(d.name).get("pf_account"),
+			}
+
+			if data_list.get(d.name).get("Provident Fund"):
+				employee["pf_amount"] = data_list.get(d.name).get("Provident Fund")
+				total += data_list.get(d.name).get("Provident Fund")
+
+			if data_list.get(d.name).get("Additional Provident Fund"):
+				employee["additional_pf"] = data_list.get(d.name).get("Additional Provident Fund")
+				total += data_list.get(d.name).get("Additional Provident Fund")
+
+			if data_list.get(d.name).get("Provident Fund Loan"):
+				employee["pf_loan"] = data_list.get(d.name).get("Provident Fund Loan")
+				total += data_list.get(d.name).get("Provident Fund Loan")
+
+			employee["total"] = total
+
+			data.append(employee)
+
+	return data
+
+
+@frappe.whitelist()
+def get_years():
+	year_list = frappe.db.sql_list(
+		"""select distinct YEAR(end_date) from `tabSalary Slip` ORDER BY YEAR(end_date) DESC"""
+	)
+	if not year_list:
+		year_list = [getdate().year]
+
+	return "\n".join(str(year) for year in year_list)