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Payouts: enable payout accounts, TDS records, and tax info on mobile (payouts flag) #115

Description

@teetangh

Context

consultant/payout-accounts/, consultant/tax-info/, and consultant/tds-records/ routes are gated by featureGate middleware (FeatureFlags.payouts = false). The consultant dashboard earnings card shows read-only totals with a "Payouts are managed on the Familiarise website" footnote.

Scope

  1. Re-audit payout_account_repository.dart against the synced schema: ConsultantPayout (replaces Payout), PayoutRecipient (SELF|ORGANIZATION for host orgs), tdsRateBps (replaces tdsRate), TdsAdjustment
  2. Payout account CRUD screens (lib/features/payout/) — bank/UPI/Stripe Connect
  3. Tax info editing (PAN encrypted at rest — verify the encryption path matches web's lib/compliance)
  4. TDS record history screen (read-only)
  5. Flip FeatureFlags.payouts in both flag files

Related: #45, #113

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