fix: Patch for updating tax withholding category dates (#27489)

diff --git a/erpnext/patches/v13_0/update_dates_in_tax_withholding_category.py b/erpnext/patches/v13_0/update_dates_in_tax_withholding_category.py
index 2af7f95..90fb50f 100644
--- a/erpnext/patches/v13_0/update_dates_in_tax_withholding_category.py
+++ b/erpnext/patches/v13_0/update_dates_in_tax_withholding_category.py
@@ -3,8 +3,6 @@
 
 import frappe
 
-from erpnext.accounts.utils import get_fiscal_year
-
 
 def execute():
 	frappe.reload_doc('accounts', 'doctype', 'Tax Withholding Rate')
@@ -13,12 +11,14 @@
 		tds_category_rates = frappe.get_all('Tax Withholding Rate', fields=['name', 'fiscal_year'])
 
 		fiscal_year_map = {}
-		for rate in tds_category_rates:
-			if not fiscal_year_map.get(rate.fiscal_year):
-				fiscal_year_map[rate.fiscal_year] = get_fiscal_year(fiscal_year=rate.fiscal_year)
+		fiscal_year_details = frappe.get_all('Fiscal Year', fields=['name', 'year_start_date', 'year_end_date'])
 
-			from_date = fiscal_year_map.get(rate.fiscal_year)[1]
-			to_date = fiscal_year_map.get(rate.fiscal_year)[2]
+		for d in fiscal_year_details:
+			fiscal_year_map.setdefault(d.name, d)
+
+		for rate in tds_category_rates:
+			from_date = fiscal_year_map.get(rate.fiscal_year).get('year_start_date')
+			to_date = fiscal_year_map.get(rate.fiscal_year).get('year_end_date')
 
 			frappe.db.set_value('Tax Withholding Rate', rate.name, {
 				'from_date': from_date,
diff --git a/erpnext/regional/india/setup.py b/erpnext/regional/india/setup.py
index 963c407..79dc4b8 100644
--- a/erpnext/regional/india/setup.py
+++ b/erpnext/regional/india/setup.py
@@ -758,11 +758,11 @@
 		accounts = [dict(company=company, account=tds_account)]
 
 	try:
-		fiscal_year = get_fiscal_year(today(), verbose=0, company=company)[0]
+		fiscal_year_details = get_fiscal_year(today(), verbose=0, company=company)
 	except FiscalYearError:
 		pass
 
-	docs = get_tds_details(accounts, fiscal_year)
+	docs = get_tds_details(accounts, fiscal_year_details)
 
 	for d in docs:
 		if not frappe.db.exists("Tax Withholding Category", d.get("name")):
@@ -777,9 +777,10 @@
 			if accounts:
 				doc.append("accounts", accounts[0])
 
-			if fiscal_year:
+			if fiscal_year_details:
 				# if fiscal year don't match with any of the already entered data, append rate row
-				fy_exist = [k for k in doc.get('rates') if k.get('fiscal_year')==fiscal_year]
+				fy_exist = [k for k in doc.get('rates') if k.get('from_date') <= fiscal_year_details[1] \
+					and k.get('to_date') >= fiscal_year_details[2]]
 				if not fy_exist:
 					doc.append("rates", d.get('rates')[0])
 
@@ -802,149 +803,149 @@
 			}
 		])
 
-def get_tds_details(accounts, fiscal_year):
+def get_tds_details(accounts, fiscal_year_details):
 	# bootstrap default tax withholding sections
 	return [
 		dict(name="TDS - 194C - Company",
 			category_name="Payment to Contractors (Single / Aggregate)",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 2,
-			"single_threshold": 30000, "cumulative_threshold": 100000}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 2, "single_threshold": 30000, "cumulative_threshold": 100000}]),
 		dict(name="TDS - 194C - Individual",
 			category_name="Payment to Contractors (Single / Aggregate)",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 1,
-			"single_threshold": 30000, "cumulative_threshold": 100000}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 1, "single_threshold": 30000, "cumulative_threshold": 100000}]),
 		dict(name="TDS - 194C - No PAN / Invalid PAN",
 			category_name="Payment to Contractors (Single / Aggregate)",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 30000, "cumulative_threshold": 100000}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 30000, "cumulative_threshold": 100000}]),
 		dict(name="TDS - 194D - Company",
 			category_name="Insurance Commission",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 5,
-			"single_threshold": 15000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 5, "single_threshold": 15000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194D - Company Assessee",
 			category_name="Insurance Commission",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 15000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 15000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194D - Individual",
 			category_name="Insurance Commission",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 5,
-			"single_threshold": 15000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 5, "single_threshold": 15000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194D - No PAN / Invalid PAN",
 			category_name="Insurance Commission",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 15000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 15000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194DA - Company",
 			category_name="Non-exempt payments made under a life insurance policy",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 1,
-			"single_threshold": 100000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 1, "single_threshold": 100000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194DA - Individual",
 			category_name="Non-exempt payments made under a life insurance policy",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 1,
-			"single_threshold": 100000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 1, "single_threshold": 100000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194DA - No PAN / Invalid PAN",
 			category_name="Non-exempt payments made under a life insurance policy",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 100000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 100000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194H - Company",
 			category_name="Commission / Brokerage",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 5,
-			"single_threshold": 15000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 5, "single_threshold": 15000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194H - Individual",
 			category_name="Commission / Brokerage",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 5,
-			"single_threshold": 15000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 5, "single_threshold": 15000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194H - No PAN / Invalid PAN",
 			category_name="Commission / Brokerage",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 15000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 15000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194I - Rent - Company",
 			category_name="Rent",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 180000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 180000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194I - Rent - Individual",
 			category_name="Rent",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 180000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 180000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194I - Rent - No PAN / Invalid PAN",
 			category_name="Rent",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 180000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 180000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194I - Rent/Machinery - Company",
 			category_name="Rent-Plant / Machinery",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 2,
-			"single_threshold": 180000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 2, "single_threshold": 180000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194I - Rent/Machinery - Individual",
 			category_name="Rent-Plant / Machinery",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 2,
-			"single_threshold": 180000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 2, "single_threshold": 180000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194I - Rent/Machinery - No PAN / Invalid PAN",
 			category_name="Rent-Plant / Machinery",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 180000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 180000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194J - Professional Fees - Company",
 			category_name="Professional Fees",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 30000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 30000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194J - Professional Fees - Individual",
 			category_name="Professional Fees",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 30000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 30000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194J - Professional Fees - No PAN / Invalid PAN",
 			category_name="Professional Fees",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 30000, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 30000, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194J - Director Fees - Company",
 			category_name="Director Fees",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 0, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 0, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194J - Director Fees - Individual",
 			category_name="Director Fees",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 0, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 0, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194J - Director Fees - No PAN / Invalid PAN",
 			category_name="Director Fees",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 0, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 0, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194 - Dividends - Company",
 			category_name="Dividends",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 2500, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 2500, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194 - Dividends - Individual",
 			category_name="Dividends",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 10,
-			"single_threshold": 2500, "cumulative_threshold": 0}]),
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 10, "single_threshold": 2500, "cumulative_threshold": 0}]),
 		dict(name="TDS - 194 - Dividends - No PAN / Invalid PAN",
 			category_name="Dividends",
 			doctype="Tax Withholding Category", accounts=accounts,
-			rates=[{"fiscal_year": fiscal_year, "tax_withholding_rate": 20,
-			"single_threshold": 2500, "cumulative_threshold": 0}])
+			rates=[{"from_date": fiscal_year_details[1], "to_date": fiscal_year_details[2],
+			"tax_withholding_rate": 20, "single_threshold": 2500, "cumulative_threshold": 0}])
 	]
 
 def create_gratuity_rule():