fix : Get LTDS based on tax withholding category

[deepeshgarg007]

Replace section code in Lower Deduction certificate with Tax Withholding Category

Currently, the Lower Deduction Certificate is applied on the basis of PAN No.

Let's say there are two supplier masters with the Same PAN No and two certificates are made against each supplier for different categories, only one rate is applied against both categories since the identification is done on basis of PAN. Added Tax Withholding Category in LDC so that lower rate can be applied on the basis of tax category

[codecov]

Codecov Report

Merging #28071 (812249e) into develop (b01635e) will increase coverage by 0.00%.
The diff coverage is 0.00%.

@@           Coverage Diff            @@
##           develop   #28071   +/-   ##
========================================
  Coverage    55.39%   55.40%           
========================================
  Files         1248     1248           
  Lines        67681    67681           
========================================
+ Hits         37494    37498    +4     
+ Misses       30187    30183    -4     

Impacted Files	Coverage Δ
...x_withholding_category/tax_withholding_category.py	85.78% <ø> (ø)
...duction_certificate/lower_deduction_certificate.py	0.00% <0.00%> (ø)
...ctype/woocommerce_settings/woocommerce_settings.py	80.39% <0.00%> (-3.93%)	⬇️
...eorder_level/itemwise_recommended_reorder_level.py	90.56% <0.00%> (-3.78%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	75.00% <0.00%> (-3.23%)	⬇️
erpnext/education/doctype/student/student.py	73.95% <0.00%> (-3.13%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	45.09% <0.00%> (-1.97%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	89.92% <0.00%> (-1.44%)	⬇️
erpnext/portal/utils.py	30.00% <0.00%> (-1.43%)	⬇️
...stock/doctype/purchase_receipt/purchase_receipt.py	90.34% <0.00%> (-0.27%)	⬇️
... and 9 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #28128 fix : Get LTDS based on tax withholding category (backport #28071) has been created for branch version-13-hotfix