Generate Teacher Revenue-Share Payout with Section 194J TDS (`POST /api/v1/teacher-payouts/generate`)
Computes Gross Teacher Share (`Gross Collections × Share %`), deducts Section 194J TDS (default 10% for technical/professional services), and outputs Net Disbursable Payout.
Academic / Medical Moratorium & Installment Schedule Extension (`POST /api/v1/enrollments/:id/extend-schedule`)
Shifts unpaid (`PENDING` or `OVERDUE`) installment `dueAt` and `graceEndsAt` dates forward by 1–90 days and automatically unlocks `SUSPENDED_OVERDUE` students.
Extend Days:
Payment Transactions, GST Split (SAC 999293) & Refund Credit Notes (`GET /api/v1/payments`)
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