@mudraforge/statutory 2.10.0 → 2.11.0

package/src/constants.js

@@ -6,5 +6,5 @@
  * @license MIT
  */
 
-export const STATUTORY_CLIENT_VERSION = '2.10.0';
+export const STATUTORY_CLIENT_VERSION = '2.11.0';
 export const DEFAULT_BASE_URL = 'https://api.mudraforge.in';

package/src/index.js

@@ -21,7 +21,36 @@ import {
     evaluatePlaceOfSupplyAndLut,
     calculateTransferPricingAlp,
     evaluateSection79LossContinuity,
-    revalueForeignExchangeIndAs109
+    evaluateSection281TaxClearance,
+    revalueForeignExchangeIndAs109,
+    evaluateSection194Q,
+    evaluateSection194C,
+    evaluateSection194H,
+    evaluateSection194I,
+    evaluateSection194J,
+    evaluateSection194A,
+    evaluateSection194O,
+    evaluateSection194IA,
+    evaluateSection194IB,
+    evaluateSection194M,
+    evaluateSection194R,
+    evaluateSection43BStatutoryPayables,
+    calculateItcReversalRule37,
+    calculateRule37ASupplierNonFilingReversal,
+    evaluateSection206C1H,
+    evaluateSection43bH,
+    calculateMsmeCompoundInterest,
+    calculateAdvanceTaxAndInterest,
+    calculateGstItcApportionmentRule42_43,
+    evaluateCrossBorderRemittance,
+    generateMsme1AndScheduleThreeAging,
+    evaluateLowerDeductionCertificateValidity,
+    getRbiBankRateForDate,
+    DEFAULT_RBI_BANK_RATE,
+    MSMED_RATE_MULTIPLIER,
+    RBI_BANK_RATE_SCHEDULE,
+    AUTHORITATIVE_STATUTORY_RATES,
+    VALID_194J_CATEGORIES
 } from './calculators.js';
 import { 
     getStatutoryOutcomes, 
@@ -45,11 +74,24 @@ try {
 export const DEFAULT_LOCAL_OKF_DIR = defaultOkfDir;
 export { STATUTORY_CLIENT_VERSION, DEFAULT_BASE_URL };
 
+/**
+ * Current verified Merkle root digest for the active OKF v0.2 corpus.
+ */
+export const CURRENT_RELEASE_MERKLE_ROOT = 'sha256-bf547512a57f26eae9a5ebcb9f0ec41c397421366b1b4223ab9e17d282721ca7';
+export const MERKLE_ROOT_OKF_V2 = CURRENT_RELEASE_MERKLE_ROOT;
+
 /**
  * Pinned official release Merkle root digests.
  * Prevents unauthorized bundle substitution attacks even if an attacker controls the remote endpoint.
  */
 export const PINNED_RELEASE_ROOTS = new Set([
+    'sha256-feb1555f10c9f5c70de18ef340e0ba6cf1f060fb19cae866aa36240345c46f3a', // feat/rent-194ib-contract-194m (37 Sections across 5 Domains)
+    'sha256-02090e4063a863e3486401215469350c911dc0c9a24855e1d9db2903946aa644', // feat/perquisites-194r (35 Sections across 5 Domains)
+    'sha256-bd351719a8235c44f2bac87cc347423baa8ac3ecb74c0ee63d1fffa9f33dbebe', // feat/property-194ia (35 Sections across 5 Domains)
+    'sha256-fc208ff012bfc3044cfc6edc5fcbf1c0e445e387a8c7d806e271968b511919ce', // feat/mna-sec281 (34 Sections across 5 Domains)
+    'sha256-7f2bd99d81a261743773230d2ab3e21717ac9ca02a55c867545f5777b1a7d69f', // feat/statutory-43b-payroll (33 Sections across 5 Domains)
+    'sha256-bf547512a57f26eae9a5ebcb9f0ec41c397421366b1b4223ab9e17d282721ca7', // feat/ecommerce-194o (32 Sections across 5 Domains)
+    'sha256-b12fab61f0ddcc8852a7db1b4831151163d1d0ff97112168d8dccf693cfe70a7', // v2.11.0 Complete Accounts Payable (31 Sections across 5 Domains)
     'sha256-4bbe36c3db841b833dd2bebbd6c1c5ed735498e7b20d1221c323ceb211529fe0', // v2.9.0 Corporate Finance 5 Domains Merkle Root (29 Sections across 5 Domains)
     'sha256-3fb34bdcd34eec794b1f8e6abb2c0e0e87664746ec2f50ad2599c34bf57565b3', // v2.8.1 Finance Act, 2025 Section 206AB Sunset Root (24 Sections across 5 Domains)
     'sha256-239641de2bef05917673f693f9ba4d14bd5e137d64554fba5db87e426bc13e14', // v2.8.0 Deep Semantic Citation Merkle Root (24 Sections across 5 Domains)
@@ -1805,6 +1847,132 @@ export class StatutoryClient {
         return revalueForeignExchangeIndAs109(payload);
     }
 
+    /**
+     * Section 194Q: Deduction of tax at source on purchase of goods exceeding ₹50 Lakh.
+     */
+    evaluateSection194Q(payload) {
+        return evaluateSection194Q(payload);
+    }
+
+    /**
+     * Section 194C: Withholding on contractor and sub-contractor payments.
+     */
+    evaluateSection194C(payload) {
+        return evaluateSection194C(payload);
+    }
+
+    /**
+     * Section 194H: Withholding on commission and brokerage payments.
+     */
+    evaluateSection194H(payload) {
+        return evaluateSection194H(payload);
+    }
+
+    /**
+     * Section 194I: Withholding on rent (land/building vs plant/machinery).
+     */
+    evaluateSection194I(payload) {
+        return evaluateSection194I(payload);
+    }
+
+    /**
+     * Section 194J: Withholding on professional and technical services (FTS).
+     */
+    evaluateSection194J(payload) {
+        return evaluateSection194J(payload);
+    }
+
+    /**
+     * Section 194A: Withholding on interest other than interest on securities.
+     */
+    evaluateSection194A(payload) {
+        return evaluateSection194A(payload);
+    }
+
+    /**
+     * Section 194O: E-commerce operator marketplace withholding & 194Q/206C(1H) override.
+     */
+    evaluateSection194O(payload) {
+        return evaluateSection194O(payload);
+    }
+
+    /**
+     * Section 194-IA: Immovable property transfer TDS (higher of consideration or SDV) & Form 26QB.
+     */
+    evaluateSection194IA(payload) {
+        return evaluateSection194IA(payload);
+    }
+
+    /**
+     * Section 194-IB: Individual/HUF rent TDS, 2% rate cut, Form 26QC, and Section 194-IB(4) last-month rent ceiling.
+     */
+    evaluateSection194IB(payload) {
+        return evaluateSection194IB(payload);
+    }
+
+    /**
+     * Section 194M: Individual/HUF contract/commission/professional TDS, 2% rate cut, Form 26QD, and 50L threshold.
+     */
+    evaluateSection194M(payload) {
+        return evaluateSection194M(payload);
+    }
+
+    /**
+     * Section 194R: Benefit or perquisite in business or profession TDS, in-kind advance tax, and de minimis threshold.
+     */
+    evaluateSection194R(payload) {
+        return evaluateSection194R(payload);
+    }
+
+    /**
+     * Section 43B / Section 36(1)(va): Statutory payables disallowance & Supreme Court Checkmate Doctrine.
+     */
+    evaluateSection43B(payload) {
+        return evaluateSection43BStatutoryPayables(payload);
+    }
+
+    /**
+     * Section 281: M&A asset transfer tax clearance & voidability evaluation under CBDT Circular 04/2011.
+     */
+    evaluateSection281(payload) {
+        return evaluateSection281TaxClearance(payload);
+    }
+
+    /**
+     * Rule 37: 180-day vendor non-payment ITC reversal & Section 50(1) 18% interest.
+     */
+    calculateItcReversalRule37(payload) {
+        return calculateItcReversalRule37(payload);
+    }
+
+    /**
+     * Rule 37A: Reversal of ITC where supplier failed to furnish Form GSTR-3B by November 30.
+     */
+    calculateRule37ASupplierNonFilingReversal(payload) {
+        return calculateRule37ASupplierNonFilingReversal(payload);
+    }
+
+    /**
+     * MSMED Act Section 16: Compound interest with monthly rests at 3x RBI Bank Rate.
+     */
+    calculateMsmeCompoundInterest(payload) {
+        return calculateMsmeCompoundInterest(payload);
+    }
+
+    /**
+     * Section 43B(h): Year-end tax disallowance on overdue MSME invoices.
+     */
+    evaluateSection43bH(payload) {
+        return evaluateSection43bH(payload);
+    }
+
+    /**
+     * Section 195: Cross-border foreign remittance tax withholding.
+     */
+    evaluateCrossBorderRemittance(payload) {
+        return evaluateCrossBorderRemittance(payload);
+    }
+
     /**
      * Retrieve statutory outcomes and disposition codes.
      * @param {string} [provision] Optional section code or provision alias
@@ -2827,7 +2995,36 @@ export {
     evaluatePlaceOfSupplyAndLut,
     calculateTransferPricingAlp,
     evaluateSection79LossContinuity,
+    evaluateSection281TaxClearance,
     revalueForeignExchangeIndAs109,
+    evaluateSection194Q,
+    evaluateSection194C,
+    evaluateSection194H,
+    evaluateSection194I,
+    evaluateSection194J,
+    evaluateSection194A,
+    evaluateSection194O,
+    evaluateSection194IA,
+    evaluateSection194IB,
+    evaluateSection194M,
+    evaluateSection194R,
+    evaluateSection43BStatutoryPayables,
+    calculateItcReversalRule37,
+    calculateRule37ASupplierNonFilingReversal,
+    evaluateSection206C1H,
+    evaluateSection43bH,
+    calculateMsmeCompoundInterest,
+    calculateAdvanceTaxAndInterest,
+    calculateGstItcApportionmentRule42_43,
+    evaluateCrossBorderRemittance,
+    generateMsme1AndScheduleThreeAging,
+    evaluateLowerDeductionCertificateValidity,
+    getRbiBankRateForDate,
+    DEFAULT_RBI_BANK_RATE,
+    MSMED_RATE_MULTIPLIER,
+    RBI_BANK_RATE_SCHEDULE,
+    AUTHORITATIVE_STATUTORY_RATES,
+    VALID_194J_CATEGORIES,
     getStatutoryOutcomes,
     explainStatutoryDisposition,
     STATUTORY_OUTCOMES_DICTIONARY,

package/types/index.d.ts

@@ -199,6 +199,16 @@ export declare class StatutoryClient {
     calculateTransferPricingAlp(payload?: any): any;
     evaluateSection79LossContinuity(payload?: any): any;
     revalueForeignExchangeIndAs109(payload?: any): any;
+    evaluateSection194A(payload?: any): any;
+    evaluateSection194O(payload?: any): any;
+    evaluateSection194IA(payload?: any): any;
+    evaluateSection194IB(payload?: any): any;
+    evaluateSection194M(payload?: any): any;
+    evaluateSection194R(payload?: any): any;
+    evaluateSection43B(payload?: any): any;
+    evaluateSection281(payload?: any): any;
+    calculateItcReversalRule37(payload?: any): any;
+    calculateRule37ASupplierNonFilingReversal(payload?: any): any;
     getOutcomes(provision?: string, options?: StatutoryOutcomesOptions): Promise<StatutoryOutcomesResult>;
     explain(codeOrQuery: string, options?: any): any;
 }
@@ -323,13 +333,43 @@ export declare const PAN_ENTITY_TYPES: Record<string, { code: string; name: stri
 export declare function isValidGstinChecksum(gstin: string): boolean;
 export declare function decodeTaxIdentifier(rawId: string): TaxIdentifierResult;
 
+export declare const CURRENT_RELEASE_MERKLE_ROOT: string;
+export declare const MERKLE_ROOT_OKF_V2: string;
+
 export declare function roundToPaisa(amount: number | string): number;
 export declare function roundSection288B(amount: number | string): number;
 export declare function calculateCorporateTaxMatVsConcessional(payload?: any): any;
 export declare function evaluatePlaceOfSupplyAndLut(payload?: any): any;
 export declare function calculateTransferPricingAlp(payload?: any): any;
 export declare function evaluateSection79LossContinuity(payload?: any): any;
+export declare function evaluateSection281TaxClearance(payload: any): any;
 export declare function revalueForeignExchangeIndAs109(payload?: any): any;
+export declare function evaluateSection194Q(payload: any): any;
+export declare function evaluateSection194C(payload: any): any;
+export declare function evaluateSection194H(payload: any): any;
+export declare function evaluateSection194I(payload: any): any;
+export declare function evaluateSection194J(payload: any): any;
+export declare function evaluateSection194A(payload: any): any;
+export declare function evaluateSection194O(payload: any): any;
+export declare function evaluateSection194IA(payload: any): any;
+export declare function evaluateSection194IB(payload: any): any;
+export declare function evaluateSection194M(payload: any): any;
+export declare function evaluateSection194R(payload: any): any;
+export declare function evaluateSection43BStatutoryPayables(payload: any): any;
+export declare function calculateItcReversalRule37(payload: any): any;
+export declare function calculateRule37ASupplierNonFilingReversal(payload: any): any;
+export declare function evaluateSection206C1H(payload: any): any;
+export declare function evaluateSection43bH(payload: any): any;
+export declare function calculateMsmeCompoundInterest(payload: any): any;
+export declare function calculateAdvanceTaxAndInterest(payload: any): any;
+export declare function calculateGstItcApportionmentRule42_43(payload: any): any;
+export declare function evaluateCrossBorderRemittance(payload: any): any;
+export declare function getRbiBankRateForDate(dateString?: string): number;
+export declare const DEFAULT_RBI_BANK_RATE: number;
+export declare const MSMED_RATE_MULTIPLIER: number;
+export declare const RBI_BANK_RATE_SCHEDULE: Array<{ effectiveFrom: string; effectiveTo: string | null; rate: number; notificationRef: string }>;
+export declare const AUTHORITATIVE_STATUTORY_RATES: Record<string, any>;
+export declare const VALID_194J_CATEGORIES: string[];
 
 export interface StatutoryOutcome {
     code: string;