refactor!: remove India specific code

[sagarvora]

Currently kept as-is

• HR Related Code (to be moved to HRMS app)

  • Salary Slip Overrides
  • Custom Fields
  • Salary Components
  • Default Gratuity Rule
  • Following Additional Patches:
    • setup_gratuity_rule_for_india_and_uae
    • move_tax_slabs_from_payroll_period_to_income_tax_slab
    • check_is_income_tax_component
  • Following Reports:
    • Income Tax Deductions
    • Professional Tax Deductions
    • Provident Fund Deductions

• Lower Deduction Certificate and related code (to be ported later)

Notes for reviewer

• Certain patches have been kept back with code that applied to countries outside India

  • removed_roles_from_gst_report_non_indian_account
  • create_gst_payment_entry_fields

• Changes in asset_value_adjustment.py were not ported because they are redundant. The function get_depreciation_amount has been already patched using regional overrides and ported to India Compliance.

• A test in purchase invoice was changed to create fixtures that have been moved to India Compliance.

[ankush]

Reopen when it's time?

[stale]

This pull request has been automatically marked as inactive because it has not had recent activity. It will be closed within 3 days if no further activity occurs, but it only takes a comment to keep a contribution alive :) Also, even if it is closed, you can always reopen the PR when you're ready. Thank you for contributing.

[codecov]

Codecov Report

Merging #29884 (05351be) into develop (7b093e5) will increase coverage by 0.93%.
The diff coverage is 73.46%.

@@             Coverage Diff             @@
##           develop   #29884      +/-   ##
===========================================
+ Coverage    63.64%   64.57%   +0.93%     
===========================================
  Files          986      965      -21     
  Lines        67882    65161    -2721     
===========================================
- Hits         43201    42078    -1123     
+ Misses       24681    23083    -1598     

Impacted Files	Coverage Δ
...e/asset_value_adjustment/asset_value_adjustment.py	91.56% <0.00%> (+5.51%)	⬆️
erpnext/hooks.py	100.00% <ø> (ø)
...ion_deletion_record/transaction_deletion_record.py	90.47% <ø> (ø)
erpnext/controllers/taxes_and_totals.py	96.07% <40.00%> (-1.48%)	⬇️
erpnext/regional/india/utils.py	92.55% <70.00%> (+17.13%)	⬆️
...xt/accounts/doctype/sales_invoice/sales_invoice.py	78.60% <75.00%> (+0.10%)	⬆️
erpnext/regional/india/setup.py	88.00% <85.71%> (-6.25%)	⬇️
.../report/delayed_item_report/delayed_item_report.py	60.78% <0.00%> (-35.30%)	⬇️
...rpnext/accounts/doctype/shareholder/shareholder.py	80.00% <0.00%> (-10.00%)	⬇️
erpnext/accounts/custom/address.py	60.52% <0.00%> (-5.27%)	⬇️
... and 41 more

[vorasmit]

• Patch to remove masters with warning