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fix: validations and account type filter for Tax Withholding Category #46207

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Summary

This PR enhances validation logic to prevent overlapping date ranges and duplicate company entries in the system.

Before

  1. Users could add multiple rate rows with overlapping date ranges.
    • Example:
    • Row 1: From 01/04/2024 → To 31/03/2025
    • Row 2: From 01/05/2024 → To 31/05/2024
    •The system previously allowed this, leading to incorrect data.

  2. A user could add the same company multiple times with different accounts, which caused redundancy and data inconsistencies.

After

✅ Fixed Overlapping Date Validation
• The system now throws an error if a user tries to add a rate row with overlapping dates.

✅ Prevented Duplicate Company Entries
• A company can now only be added once.

@github-actions github-actions bot added the needs-tests This PR needs automated unit-tests. label Feb 28, 2025
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