fix: TDS amount calculation post LDC breach (#35886)

* fix: TDS amount calculation post LDC breach

(cherry picked from commit 1f9ef6c)

# Conflicts:
#	erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py

* chore: resolve conflicts

---------

Co-authored-by: Deepesh Garg <deepeshgarg6@gmail.com>

erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py

@@ -558,7 +558,7 @@ def is_valid_certificate(
 ):
 	valid = False
 
-	available_amount = flt(certificate_limit) - flt(deducted_amount) - flt(current_amount)
+	available_amount = flt(certificate_limit) - flt(deducted_amount)
 
 	if (getdate(valid_from) <= getdate(posting_date) <= getdate(valid_upto)) and available_amount > 0:
 		valid = True