feat(regional): toggle for reduced depreciation rate as per IT Act (#27600)

diff --git a/erpnext/regional/india/setup.py b/erpnext/regional/india/setup.py
index 633064c..4a2c577 100644
--- a/erpnext/regional/india/setup.py
+++ b/erpnext/regional/india/setup.py
@@ -663,6 +663,15 @@
 				'fieldtype': 'Data',
 				'insert_after': 'email'
 			}
+		],
+		'Finance Book': [
+			{
+				'fieldname': 'for_income_tax',
+				'label': 'For Income Tax',
+				'fieldtype': 'Check',
+				'insert_after': 'finance_book_name',
+				'description': 'If the asset is put to use for less than 180 days, the first Depreciation Rate will be reduced by 50%.'
+			}
 		]
 	}
 	create_custom_fields(custom_fields, update=update)
diff --git a/erpnext/regional/india/utils.py b/erpnext/regional/india/utils.py
index 091cc884..0faf80b 100644
--- a/erpnext/regional/india/utils.py
+++ b/erpnext/regional/india/utils.py
@@ -857,12 +857,13 @@
 		rate_of_depreciation = row.rate_of_depreciation
 		# if its the first depreciation
 		if depreciable_value == asset.gross_purchase_amount:
-			# as per IT act, if the asset is purchased in the 2nd half of fiscal year, then rate is divided by 2
-			diff = date_diff(row.depreciation_start_date, asset.available_for_use_date)
-			if diff <= 180:
-				rate_of_depreciation = rate_of_depreciation / 2
-				frappe.msgprint(
-					_('As per IT Act, the rate of depreciation for the first depreciation entry is reduced by 50%.'))
+			if row.finance_book and frappe.db.get_value('Finance Book', row.finance_book, 'for_income_tax'):
+				# as per IT act, if the asset is purchased in the 2nd half of fiscal year, then rate is divided by 2
+				diff = date_diff(row.depreciation_start_date, asset.available_for_use_date)
+				if diff <= 180:
+					rate_of_depreciation = rate_of_depreciation / 2
+					frappe.msgprint(
+						_('As per IT Act, the rate of depreciation for the first depreciation entry is reduced by 50%.'))
 
 		depreciation_amount = flt(depreciable_value * (flt(rate_of_depreciation) / 100))