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

[nextchamp-saqib]

The rate of depreciation should only be reduced if a company maintains a depreciation schedule as per the income tax act.

The rate shouldn't be reduced for the depreciation schedules which the company maintains in their books.

Added a toggle in the Finance Book to enable/disable the automatic reduction in the depreciation rate.

[codecov]

Codecov Report

Merging #27600 (f21b259) into develop (b68ac24) will increase coverage by 0.09%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #27600      +/-   ##
===========================================
+ Coverage    54.53%   54.62%   +0.09%     
===========================================
  Files         1333     1333              
  Lines        70740    70735       -5     
===========================================
+ Hits         38575    38641      +66     
+ Misses       32165    32094      -71     

Impacted Files	Coverage Δ
erpnext/assets/doctype/asset/asset.py	71.84% <ø> (-0.12%)	⬇️
erpnext/regional/india/setup.py	95.23% <ø> (ø)
erpnext/regional/india/utils.py	65.26% <100.00%> (+0.06%)	⬆️
...xt/accounts/doctype/journal_entry/journal_entry.py	68.22% <0.00%> (-2.56%)	⬇️
erpnext/accounts/deferred_revenue.py	74.55% <0.00%> (-0.90%)	⬇️
...next/accounts/doctype/subscription/subscription.py	81.55% <0.00%> (-0.58%)	⬇️
.../report/accounts_receivable/accounts_receivable.py	67.90% <0.00%> (-0.44%)	⬇️
erpnext/stock/stock_ledger.py	86.84% <0.00%> (-0.37%)	⬇️
erpnext/manufacturing/doctype/bom/bom.py	83.93% <0.00%> (-0.14%)	⬇️
...xt/accounts/doctype/sales_invoice/sales_invoice.py	75.34% <0.00%> (-0.09%)	⬇️
... and 23 more

[nextchamp-saqib]

@Mergifyio backport version-13-hotfix

[mergify]

Command backport version-13-hotfix: success

Backports have been created

• #27688 feat(regional): toggle for reduced depreciation rate as per IT Act (backport #27600) has been created for branch version-13-hotfix