@mudraforge/statutory 2.10.0 → 2.12.1

package/CHANGELOG.md

@@ -7,6 +7,220 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 ---
 
+## [2.12.1] - 2026-11-06
+
+### Fixed
+- **Statutory Identity Migration to Official Income-tax Act, 2025 Architecture**:
+  - Migrated colloquial Section 393 table shorthand (Table 8, Table 6, Table 5, Table 4, Table 3) to canonical enacted references under **Section 393(1), Table 1, Serial Numbers (Sl. Nos.)** for payments to residents:
+    - Section 194H $\to$ Section 393(1), Table 1, Sl. No. 1(ii) (Commission or brokerage).
+    - Section 194-I $\to$ Section 393(1), Table 1, Sl. No. 2 (Rent).
+    - Section 194-IB $\to$ Section 393(1), Table 1, Sl. No. 2(iii) (Rent by Individuals/HUF).
+    - Section 194-IA $\to$ Section 393(1), Table 1, Sl. No. 3(i) (Immovable property).
+    - Section 194A $\to$ Section 393(1), Table 1, Sl. No. 5(ii) & 5(iii) (Interest).
+    - Section 194C $\to$ Section 393(1), Table 1, Sl. No. 6(i) (Works contracts).
+    - Section 194J $\to$ Section 393(1), Table 1, Sl. No. 6(iii) (Fees for professional or technical services).
+    - Section 194-O $\to$ Section 393(1), Table 1, Sl. No. 8(i) (E-commerce).
+    - Section 194Q $\to$ Section 393(1), Table 1, Sl. No. 8(ii) (Purchase of goods).
+    - Section 194R $\to$ Section 393(1), Table 1, Sl. No. 8(iv) (Business perquisites).
+    - Section 194M $\to$ Section 393(1), Table 1, Sl. No. 6(i) / 6(iii) / 1(ii) (Specified individual contracts).
+  - Maintained backward-compatible aliases (such as `393(1)(table 8)(ii)`, `393(1)(table 6)`) for seamless query resolution.
+
+### Changed
+- **Date-Effective Statutory Threshold Logic (Income-tax Act, 2025 Transition)**:
+  - Commission (194H): ₹15,000 (pre-1 April 2026) $\to$ ₹20,000 (post-1 April 2026).
+  - Professional/Technical Fees (194J): ₹30,000 (pre-1 April 2026) $\to$ ₹50,000 (post-1 April 2026); Director remuneration maintains strict ₹0 threshold under both Acts.
+  - Rent (194-I): ₹2,40,000 annual aggregate (1961 Act) $\to$ ₹50,000 per month or part thereof (2025 Act).
+  - Interest (194A): Commercial ₹5,000 $\to$ ₹10,000; Banking ₹40,000 $\to$ ₹50,000; Senior citizen bank deposits ₹50,000 $\to$ ₹1,00,000.
+  - Strict statutory excess math enforced across all thresholds (`cumulative > threshold`; exact equality is exempt).
+
+## [2.12.0] - 2026-11-01
+
+### Added
+- **Corporate Finance, Accounting & Reporting Knowledge Expansion (8 New OKF Provisions & 9 Calculators)**:
+  - *Ind AS 103 / IFRS 3 / ASC 805 Business Combinations & Purchase Price Allocation (PPA)* (`corporate_ma_restructuring/business_combinations_indas_103`):
+    - Full purchase price allocation (PPA), net identifiable assets measurement at fair value, deferred tax liability (DTL) derivation on acquired intangibles, contingent consideration recognition at acquisition-date fair value.
+    - Deterministic Goodwill vs. Capital Reserve (bargain purchase) derivation with balanced double-entry vouchers.
+    - Pure calculator `calculateBusinessCombinationsIndAs103(params)`.
+  - *Ind AS 36 / IAS 36 / ASC 360 Impairment of Assets & Cash-Generating Units (CGUs)* (`corporate_ma_restructuring/impairment_of_assets_indas_36`):
+    - Recoverable amount derivation comparing Fair Value Less Costs of Disposal (FVLCD) vs. Value in Use (VIU) via Discounted Cash Flow (DCF).
+    - Sequential impairment loss allocation: Goodwill reduced to zero first, then remaining impairment apportioned pro-rata across tangible/intangible assets without breaching statutory individual asset floors (FVLCD, VIU, or zero).
+    - Pure calculator `calculateImpairmentIndAs36(params)`.
+  - *Ind AS 102 / IFRS 2 / ASC 718 Share-Based Payment (ESOP) Graded Vesting Amortization* (`corporate_ma_restructuring/share_based_payments_indas_102`):
+    - Graded vesting separate tranche mechanics (front-loaded expense profile per ICAI/MCA guidance), forfeiture rate revisions, and true-up adjustments.
+    - Indian tax deductibility analysis under the Supreme Court *Biocon Ltd.* landmark doctrine (Section 37(1) general business deduction vs. capital transaction).
+    - Pure calculator `calculateEsopAmortizationIndAs102(params)`.
+  - *Ind AS 12 / IAS 12 / ASC 740 Income Taxes & Deferred Tax Accounting* (`direct_tax/income_taxes_deferred_tax_indas_12`):
+    - Balance sheet liability method computing temporary differences between accounting carrying amounts and tax bases (e.g., Section 43B(h) MSME disallowances, Ind AS 109 ECL allowances, Section 32 accelerated depreciation).
+    - Numerical Effective Tax Rate (ETR) reconciliation across statutory rate, permanent differences, and prior period adjustments.
+    - Pure calculator `calculateDeferredTaxIndAs12(params)`.
+  - *Ind AS 115 / IFRS 15 / ASC 606 Revenue from Contracts with Customers* (`msme_commercial/revenue_recognition_indas_115`):
+    - 5-step revenue recognition framework: identifying enforceable contracts, distinct performance obligations, transaction price determination (including variable consideration constraints), relative Standalone Selling Price (SSP) allocation, and satisfaction timing (Point-in-Time vs. Over-Time using input/output methods).
+    - Contract Asset (unbilled revenue) vs. Contract Liability (unearned revenue) balance sheet derivation.
+    - Pure calculator `calculateRevenueAllocationIndAs115(params)`.
+  - *Ind AS 116 / IFRS 16 / ASC 842 Leases & Right-of-Use (ROU) Asset Accounting* (`msme_commercial/lease_accounting_indas_116`):
+    - Incremental Borrowing Rate (IBR) discounting for initial lease liability and ROU asset capitalization (including lease prepayments, initial direct costs, and dismantling/restoration asset retirement obligations).
+    - Subsequent amortization tracking front-loaded Year 1 P&L expenses (depreciation + finance charge) versus straight-line operating lease rent.
+    - Short-term (<12 months) and low-value (<$5,000 / ₹4,00,000) practical expedients evaluation.
+    - Pure calculator `calculateLeaseAmortizationIndAs116(params)`.
+  - *Ind AS 37 / IAS 37 / ASC 450 Provisions, Contingent Liabilities & Contingent Assets* (`msme_commercial/provisions_contingencies_indas_37`):
+    - Present obligation from past obligating events (legal or constructive), probable outflow (>50% probability threshold requiring balance sheet provisioning), possible obligation (5% to 50% threshold requiring footnote disclosure in notes to accounts), and remote likelihood (<5% threshold requiring zero disclosure).
+    - Best estimate valuation (expected value probabilistic weighting vs. single most likely outcome) and discounting for long-term decommissioning/restoration provisions.
+    - Pure calculator `evaluateProvisionsAndContingenciesIndAs37(params)`.
+  - *Ind AS 109 / IFRS 9 / ASC 326 Financial Instruments — Expected Credit Loss (ECL)* (`international_tax/financial_instruments_ecl_indas_109`):
+    - 3-stage forward-looking impairment model: Stage 1 (12-month ECL for performing loans/receivables), Stage 2 (Lifetime ECL upon Significant Increase in Credit Risk - SICR / 30+ DPD), and Stage 3 (Lifetime ECL for credit-impaired assets / 90+ DPD).
+    - Provision matrix simplification for trade receivables under Ind AS 109 paragraph 5.5.15 with forward-looking macroeconomic stress adjustments (GDP growth, interest rate shifts).
+    - Tax add-back mapping under Section 36(1)(vii) / Section 36(1)(viia) and deferred tax asset recognition under Ind AS 12.
+    - Pure calculator `calculateExpectedCreditLossIndAs109(params)`.
+  - *Ind AS 21 / IAS 21 / ASC 830 The Effects of Changes in Foreign Exchange Rates* (`international_tax/foreign_currency_indas_21`):
+    - Monetary vs. non-monetary asset/liability distinction, closing rate revaluation, transactional gain/loss P&L routing, and foreign operations functional-to-presentation currency translation reserve (OCI Foreign Currency Translation Reserve - FCTR).
+    - Pure calculator `calculateForeignCurrencyIndAs21(params)`.
+  - *StatutoryClient Parity & Invariant Envelope*:
+    - All 9 accounting and reporting calculators bound to `StatutoryClient.prototype`.
+    - Strict `isAuthorizedToDisburse: false` invariant enforced across every engine output.
+    - Comprehensive TypeScript type definitions in `types/index.d.ts`.
+- **Open Knowledge Format (OKF v0.2) Corpus Growth**:
+  - Sections expanded from 38 to 46 sections across 5 canonical domains.
+  - Authoritative circulars expanded from 44 to 52 instruments with strict YAML frontmatter.
+  - Compliance forms and registers expanded from 39 to 47 templates.
+  - Deep canonical citation links expanded from 154 to 180 verified endpoints (100% link integrity, zero broken links).
+  - Test suites expanded from 155 to 165 comprehensive test suites with 100% pass rate.
+
+## [2.11.0] - 2026-10-30
+
+### Added
+- **55th GST Council Intervening Commercial Rent Regularization ("As Is Where Is")**:
+  - *Statutory Codification* (`indirect_tax_gst/rcm_liability_sec9_3`): Codified 55th GST Council Meeting Recommendations (21 December 2024, Jaisalmer) regularizing past commercial property renting transactions under reverse charge for Section 10 composition taxpayers during the intervening window (10 October 2024 to 15 January 2025) on an "as is where is" basis.
+  - *Disposition `RCM_COMPOSITION_INTERVENING_REGULARIZED_PAID`*: If RCM tax was historically discharged in cash, the tax is permanently regularized with zero refund rights and booked as an expense under Section 10(4).
+  - *Disposition `RCM_COMPOSITION_INTERVENING_REGULARIZED_UNPAID`*: If RCM tax was not discharged, statutory authorities cannot initiate retrospective recovery, demand notices, or penal proceedings; full consideration is expensed with zero RCM tax payable.
+  - *Failsafe Uncertainty Routing*: Intervening bills with indeterminate or unverified cash payment status route to `REQUIRES_HUMAN_VERIFICATION` (`INDETERMINATE_INTERVENING_RCM_DISCHARGE`).
+- **Notification No. 07/2025-CT(Rate) Composition Taxpayer Rent Exclusion**:
+  - *Entry 5AB Prospective Amendment* (w.e.f. 16 January 2025): Excludes composition taxpayers under Section 10 from reverse charge liability on commercial immovable property renting (`COMPOSITION_EXCLUDED_RCM_SUPPLY`).
+- **CBIC Circular No. 192/04/2023-GST Head-Wise ECL Utilization Rules**:
+  - *Aggregate Pool for Wrongly Availed IGST*: Clarifies Section 49(5) cross-utilization rules for Rule 88B(3) interest on unreversed ITC. IGST credit is tested against the aggregate pool of `IGST + CGST + SGST` balances. If the combined balance never falls below unreversed IGST credit, zero interest attaches under Section 50(3) even if standalone IGST balance falls to zero.
+  - *Restricted Cross-Utilization for CGST & SGST*: CGST credit is tested against `CGST + IGST` (SGST is not cross-utilizable). SGST credit is tested against `SGST + IGST` (CGST is not cross-utilizable).
+  - *Strict Exclusion of Compensation Cess*: Compensation Cess balances in the Electronic Credit Ledger are strictly excluded from general ITC balance computations.
+- **Cumulative Multi-Invoice Portfolio Rule 88B(3) ECL Stress-Testing**:
+  - *Portfolio Pooling*: Pools overdue exposure across multiple concurrent bills, tracking overlapping start dates, separate reversal dates, and temporary dip-recovery cycles.
+  - *Same-Day Movement Coalescing*: Multiple credit and debit entries on the same date are accurately coalesced to the net daily closing balance.
+- **Regulatory Watchtower Expansion (9 Benchmarks & 154 Citations)**:
+  - Added Benchmark 8: `GST_RCM_COMMERCIAL_RENT_INTERVENING_REGULARIZATION` (55th GST Council meeting).
+  - Added Benchmark 9: `GST_RULE_88B3_CIRCULAR_192_ECL_UTILIZATION` (Circular No. 192/04/2023-GST).
+  - Validated all 38 sections, 44 circulars, 39 forms, and 154 deep canonical citations with zero errors.
+  - Pinned Merkle Root: `sha256-a94baf08cbdea064a7b1bd25c1e1311821bf75e9b0d15cc8e0648339d487c79b`.
+- **Regulatory Watchtower & Continuous Empanelment Freshness Attestation (`scripts/watchtower.js`)**:
+  - *Automated Compliance Surveillance Engine*: Scans and attests the entire Open Knowledge Format (OKF v0.2) substrate across all 38 statutory sections, 41 executive circulars, 39 compliance forms, and 148 deep canonical citations.
+  - *Regulatory Freshness Horizon Audit*: Evaluates active compliance against 6 statutory benchmarks:
+    1. October 2024 Commercial Renting RCM: CBIC Notification No. 09/2024-CT(Rate) Entry 5AB.
+    2. Retrospective Section 16(5)/16(6) ITC Relief: Finance (No. 2) Act, 2024.
+    3. October 2024 Section 194H 2% Rate Reduction: Finance (No. 2) Act, 2024.
+    4. April 2025 Section 206C(1H) Goods TCS Sunset: Finance Act, 2025.
+    5. April 2025 Section 206AB Non-Filer Omission: Finance Act, 2025 Clause 61.
+    6. April 2026 Dual-Act Transition: Income-tax Act, 1961 vs Income-tax Act, 2025 Section 393.
+  - *Empanelment Freshness Certificate Generation*: Produces cryptographic, machine-readable `MF-CERT-...` attestation with 100.0% empanelment score and strict `isAuthorizedToDisburse: false` invariant enforcement.
+  - *CLI & Programmatic Integration*: Added `npx @mudraforge/statutory watchtower [--json]`, `npm run watchtower`, and `StatutoryClient.prototype.runWatchtower()`.
+- **Commercial Property Renting RCM Engine (Notification No. 09/2024-CT(Rate) w.e.f. 10 October 2024)**:
+  - *Entry 5AB Implementation* (`indirect_tax_gst/rcm_liability_sec9_3`): Full statutory codification of reverse charge on commercial immovable property renting by unregistered suppliers to registered persons.
+  - *Auto-Classification in Zoho AP Reconciliation*: Bills for office/commercial rent from unregistered landlords are automatically classified as `isCommercialRentRcm: true` and `isRcm: true`.
+  - *Exemption from Section 16(2)(aa) GSTR-2B Matching*: Unregistered RCM supplies are classified as `RCM_UNREGISTERED_SUPPLIER_ELIGIBLE` with `itcStatus: ELIGIBLE_RCM_TABLE_4A3`, eliminating erroneous "missing in 2B" false flags.
+  - *Compliance Directives*: Mandates Self-Invoice under Section 31(3)(f), Payment Voucher under Section 31(3)(g), cash tax discharge under GSTR-3B Table 3.1(d), and credit availment under Table 4(A)(3).
+- **Zoho Books & GST Portal Form GSTR-2B Automated AP Reconciliation Engine**:
+  - *Automated 2-Way Accounts Payable Matching*: Ingests Zoho Books Bills CSV/API JSON and GST Portal Form GSTR-2B JSON (B2B invoices + CDNR credit/debit notes) with deterministic invoice number canonicalization (resolving slash, hyphen, space, and leading zero variations) and integer-paise arithmetic.
+  - *Decoupled 4-Way Jurisdictional Decisions*: Replaces monolithic eligibility flags with 4 orthogonal, discrete decisions per transaction:
+    1. `taxClassification`: `INTRASTATE_CORRECT`, `INTERSTATE_CORRECT`, `ERRONEOUS_INTRASTATE_LEVY`, `ERRONEOUS_INTERSTATE_LEVY`, `INDETERMINATE`.
+    2. `recipientJurisdiction`: `FILING_GSTIN_MATCHES_POS`, `REGISTERED_DISTINCT_PERSON_BRANCH`, `UNREGISTERED_IN_POS_STATE`, `INDETERMINATE`.
+    3. `itcEligibility`: `ELIGIBLE_NORMAL`, `ELIGIBLE_IN_BRANCH_RETURN`, `INELIGIBLE_STRANDED_LOCAL_LEVY`, `INELIGIBLE_BLOCKED_SEC_17_5`, `INELIGIBLE_DEFECTIVE_INVOICE`, `INELIGIBLE_PORTAL_FLAGGED`, `PROVISIONAL_PENDING_FILING`, `INDETERMINATE`.
+    4. `operationalRouting`: `CLAIM_IN_CURRENT_GSTR3B_TABLE_4A5`, `ROUTE_TO_BRANCH_GSTIN`, `BOOK_AS_EXPENSE_NO_ITC`, `REPORT_IN_GSTR3B_TABLE_4B1_PERMANENT_REVERSAL`, `REQUEST_VENDOR_CREDIT_NOTE_AMENDMENT`, `WITHHOLD_CLAIM_PENDING_SUPPLIER_GSTR1`, `PHYSICAL_GOODS_RECEIPT_VERIFICATION_PENDING`, `MANUAL_HUMAN_INVESTIGATION_REQUIRED`.
+  - *Epistemic Uncertainty Routing (`REQUIRES_HUMAN_VERIFICATION`)*: Engine refuses to manufacture false certainty on incomplete evidence. Fails open to human auditor review with explicit `uncertaintyReason`:
+    - `INVALID_SUPPLIER_GSTIN_CHECKSUM`: Failed ISO Mod-36 checksum validation.
+    - `AMBIGUOUS_DUPLICATE_INVOICE_MATCH`: Multiple candidate records sharing identical supplier GSTIN and invoice number.
+    - `CONTRADICTORY_TAX_SPLIT`: Concurrent CGST/SGST and IGST on the same voucher.
+    - `MISSING_POS_DATA`: Missing or indeterminate place-of-supply information.
+  - *Rule 37 Payment Appropriation Policies*: Implements Section 16(2) second proviso read with Rule 37(1) supporting `PROPORTIONATE` (default statutory baseline), `VALUE_FIRST`, and `TAX_FIRST` payment allocation policies. Exempts Reverse Charge (RCM) and Schedule I deemed supplies.
+  - *Rule 88B(3) Electronic Credit Ledger (ECL) Utilization Audit*: Section 50(1) 18% delayed interest is audited against minimum daily ECL closing balances (`minimumEclBalanceInr`). Applies 0% interest if ECL balance exceeded unreversed ITC throughout the default window per Rule 88B(3) Proviso; applies interest strictly to the dipped/utilized portion.
+  - *Executive Markdown Memorandum Generator*: Generates an audit-ready memorandum with an ITC health matrix, actionable AP exceptions register, and statutory assurance invariants.
+  - *CLI Command Integration*: Added `npx @mudraforge/statutory reconcile-gstr2b --zoho <file> --gstr2b <file> [--report-out <path>] [--json]` to CLI.
+  - *StatutoryClient Parity*: Added programmatic methods `parseZohoBillsCsv`, `parseZohoBillsJson`, `parseGstr2bJson`, `reconcileZohoGstr2b`, `generateGstr2bAuditMarkdownReport`, `normalizeInvoiceNumber`, and `normalizeGstin` with full TypeScript declarations in `types/index.d.ts`.
+- **Accounting Contracts, Numeric Input Resilience & Integer-Paise Precision Hardening**:
+  - *4-State Numeric Classification*: `cleanNumericAmount` cleanly classifies inputs into missing optional (default), missing mandatory (throws `MissingMandatoryParameterError`), malformed numeric (throws `MalformedNumericInputError` in strict mode), and valid zero (`0`, `"0"`, `"₹ 0.00"`).
+  - *Accounting-Aware Credit (`CR`) Handling*: Preserves positive credit balances by default; only negates when `{ interpretCreditAsNegative: true }` is explicitly provided.
+  - *Safe Integer Boundary & Sub-Paisa Rules*: Enforces `Number.MAX_SAFE_INTEGER` (₹90,071,992,547,409.91 limit) across all monetary conversions and half-up rounding on fractional paise.
+  - *Accounting Format Tolerance*: Parses parentheses accounting negatives (`(₹ 50,000.00)`), trailing minuses (`50,000.00-`), and currencies outside parentheses (`INR (25,000)`).
+  - *Daybook Dual-Column Ingestion*: Full support for dual debit/credit columns, Particulars headers, and RFC 4180 quoted strings in `parseTallyDaybookCsv`.
+- **GST Rule 42 & Rule 43 Common Input Tax Credit (ITC) Reversal Engine**:
+  - *Indirect Tax GST Domain* (`indirect_tax_gst/common_itc_reversal_rule42_43`): Authoritative implementation of Section 17(1) and Section 17(2) of the CGST Act, 2017 read with Rule 42 (inputs & input services) and Rule 43 (capital goods).
+  - *Rule 42 Monthly Ineligible Credit Segregation*: Segregation of gross ITC ($T$) into specific ineligibles ($T_1$ non-business, $T_2$ exempt, $T_3$ blocked u/s 17(5)), Electronic Credit Ledger credited balance ($C_1$), specific eligible credit ($T_4$ taxable/zero-rated exports), and Common Credit ($C_2$).
+  - *Monthly Turnover Apportionment ($D_1$ & $D_2$)*: Deterministic computation of exempt ratio ($E/F$), exempt reversal ($D_1 = (E/F) \times C_2$), non-business 5% reversal ($D_2 = 0.05 \times C_2$), remaining eligible common credit ($C_3$), and net eligible credit ($G = T_4 + C_3$). Includes preceding tax period turnover fallback proviso where current period turnover is zero.
+  - *Mandatory GSTR-3B Table 4(B)(1) Mapping*: Strict enforcement of CBIC Circular No. 170/02/2022-GST reporting permanent non-reclaimable reversals ($T_{\text{ineligible}} + D_1 + D_2$) in Table 4(B)(1) with zero netting-off against Table 4(A).
+  - *Rule 42(2) Annual True-Up Reconciliation Engine*: Complete reconciliation of aggregate financial year common credit ($C_2^{\text{annual}}$) against cumulative monthly reversals made in Table 4(B)(1) before the statutory cutoff date of 30th November (Finance Act, 2022 read with Notification No. 18/2022-Central Tax).
+  - *Section 50(1) 18% Statutory Interest Engine*: Automatic computation of 18% annual interest on short-reversals from 1st April of the succeeding financial year up to the true-up filing date.
+  - *Excess Reversal Reclaim Mechanism*: Taxpayer entitlement to reclaim excess provisional reversals in Form GSTR-3B Table 4(A)(5) with disclosure in Table 4(D)(1) before 30th November.
+  - *Rule 43 Capital Goods 60-Month Useful Life Amortisation*: Asset-level tracking over 60 statutory months, monthly credit slices ($T_m = T_c / 60$), aggregate monthly common slice ($T_r = \sum T_m$), and monthly exempt reversal ($T_e = (E/F) \times T_r$) added to output tax liability in Table 4(B)(1).
+  - *Asset Conversion Reductions*: 5% per quarter credit reduction under Rule 43(1)(c) for capital goods converted from exclusive exempt/non-business use to common business use.
+  - *Pure Deterministic Calculators (`src/calculators.js`)*:
+    - `calculateRule42InputServiceReversal(params)`
+    - `reconcileRule42AnnualTrueUp(params)`
+    - `calculateRule43CapitalGoodsReversal(params)`
+    - `calculateGstItcApportionmentRule42_43(params)` (backward-compatible orchestrator)
+  - *StatutoryClient Parity*: Exposed client helper methods (`client.calculateRule42InputServiceReversal`, `client.reconcileRule42AnnualTrueUp`, `client.calculateRule43CapitalGoodsReversal`, `client.calculateGstItcApportionmentRule42_43`) with full TypeScript declarations in `types/index.d.ts`.
+  - *Corpus Metrics*: OKF corpus expanded to 38 sections, 40 circulars, 39 forms across 5 canonical domains with 100% citation link integrity (146/146 verified) and 0 schema defects.
+  - *Merkle Trust Root*: Recomputed root digest `sha256-2e402bb02fe71939c79b9f11ad737d20faac21daf8e27417cb13ec1933511c19` pinned in `PINNED_RELEASE_ROOTS`.
+- **Immovable Property Acquisition & Real Estate Withholding (Section 194-IA & Form 26QB)**:
+  - *Direct Tax Domain* (`direct_tax/tds_property_194ia`): Section 194-IA TDS on transfer of immovable property other than agricultural land with 1.0% withholding rate on HIGHER of contractual consideration or Stamp Duty Value (SDV) pursuant to Finance Act, 2022.
+  - *Incidental Charges Scope*: Full inclusion of club membership fees, car parking allotments, electricity/water facility charges, and maintenance advance payments per Finance Act, 2019 Explanation.
+  - *De Minimis Ceiling & Penalty Floor*: Automatic exemption when both consideration and SDV are strictly below ₹50,00,000; mandatory 20% penalty floor under Section 206AA for missing/inoperative PAN.
+  - *TAN Exemption & Form 26QB Compliance*: Online PAN-based challan-cum-statement within 30 days of deduction month-end, and Form 16B certificate issuance.
+  - *Dual-Act 2025 Transition*: Crosswalked to Section 393(1) Table 4 Item (q) of Income-tax Act, 2025.
+  - *Pure Deterministic Calculator*: `evaluateSection194IA(params)` in `src/calculators.js` with programmatic parity on `StatutoryClient.prototype.evaluateSection194IA`.
+- **Corporate M&A & Restructuring Tax Clearance (Section 281 & CBDT Circular 04/2011)**:
+  - *Corporate M&A Domain* (`corporate_ma_restructuring/tax_clearance_sec281`): Section 281 transfer voidability risk analysis for asset transfers (land, buildings, plant, machinery, shares, securities) during pending tax proceedings or unserved demand.
+  - *Prior Assessing Officer Permission Safe Harbor*: Standard Operating Procedure under CBDT Circular No. 04/2011 for seeking 30-day prior written permission with bank guarantee / alternative security.
+  - *Bona Fide Purchaser Safe Harbor*: Adequate consideration and absence of notice evaluation under Section 281(1) Proviso (i) with constructive notice risk detection.
+  - *Pure Deterministic Calculator*: `evaluateSection281TaxClearance(params)` in `src/calculators.js` with programmatic parity on `StatutoryClient.prototype.evaluateSection281`.
+- **Statutory Liabilities & Employee Welfare Deductions (Section 43B & Section 36(1)(va) Checkmate Doctrine)**:
+  - *Direct Tax Domain* (`direct_tax/statutory_disallowance_43b`): Section 43B actual payment disallowances across clauses (a)-(g) (taxes, employer PF/ESI, bonus, bank interest, leave encashment, railways) with First Proviso relief for payments made on or before Section 139(1) ITR filing due date.
+  - *Landmark Supreme Court Checkmate Services Doctrine*: Applied 3-judge bench ruling ((2022) 448 ITR 518 (SC)) read with Explanation 2 to Section 43B and Explanation 5 to Section 36(1)(va). Employee contributions (EPF/ESIC) withheld from payroll are strictly ineligible for Section 43B First Proviso relaxation; late deposits past the respective welfare Act deadline (15th of following month) trigger permanent statutory disallowance under Section 36(1)(va) read with Section 2(24)(x).
+  - *Loan Restructuring Invariant*: Explanation 3C & 3D enforcement verifying that conversion of unpaid interest into funded interest term loans or debentures does not constitute actual payment.
+  - *Form 3CD Clause 26 & Clause 20(b) Audit Mapping*: Segregation of temporary timing differences (Clause 26 add-back) vs permanent disallowances (Clause 20(b) add-back).
+  - *Pure Deterministic Calculator*: `evaluateSection43BStatutoryPayables(params)` in `src/calculators.js` with programmatic parity on `StatutoryClient.prototype.evaluateSection43B`.
+- **Digital Marketplace & E-Commerce Operator Withholding (Section 194O)**:
+  - *Direct Tax Domain* (`direct_tax/tds_ecommerce_194o`): Section 194O TDS on payments to e-commerce participants by e-commerce operators, with Finance (No. 2) Act, 2024 rate cut (1.0% pre-October 2024 to 0.1% post-1 October 2024), Individual/HUF de minimis threshold (₹5,00,000 where PAN/Aadhaar furnished), and 5% missing PAN penalty cap under Section 206AA(1) second proviso.
+  - *Statutory Precedence Engine*: Absolute statutory override over buyer TDS under Section 194Q and seller TCS under Section 206C(1H).
+  - *Pure Deterministic Calculator*: `evaluateSection194O(params)` in `src/calculators.js` with earlier-event temporal crystallization, gross amount inclusion of direct buyer payments, and programmatic parity on `StatutoryClient.prototype.evaluateSection194O`.
+- **100% Complete Accounts Payable (AP) Statutory Cycle (35 Total Sections across 5 Domains)**:
+  - *Direct Tax Domain* (`direct_tax/tds_interest_194a`): Section 194A TDS on interest other than interest on securities (commercial borrowings, vendor delayed payments, inter-corporate deposits), ₹5,000 commercial threshold vs ₹40,000/₹50,000 banking threshold, Form 15G/15H NIL deduction, 20% missing PAN floor (Section 206AA / 397), and dual-act transition to Income-tax Act, 2025 Section 393(1) Table 4 Item (i).
+  - *Critical MSME Section 16/23 Interaction*: Integrated MSME penal interest withholding under Section 194A alongside mandatory expenditure disallowance and tax add-back under Section 23 of the MSMED Act, 2006.
+  - *Indirect Tax GST Domain* (`indirect_tax_gst/itc_reversal_rule37_37a`): Section 16(2) second proviso read with substituted Rule 37 (Notification No. 19/2022-CT) for 180-day vendor non-payment proportional ITC reversal in GSTR-3B Table 4(B)(2) with 18% annual interest under Section 50(1), explicit RCM & Schedule I exemptions, and Section 16(4)-unconstrained re-availment on payment.
+  - *Rule 37A Supplier Non-Filing Reversal*: Notification No. 26/2022-CT November 30 post-FY cutoff verification for supplier GSTR-3B non-filing, 18% delayed interest, and interest-free re-availment upon filing.
+- **Business Perquisites & Benefits (Section 194R & CBDT Circulars 12/2022 & 18/2022)**:
+  - *Direct Tax Domain* (`direct_tax/tds_perquisites_194r`): Section 194R withholding on business perquisites and dealer incentives exceeding ₹20,000 aggregate in a financial year at 10% standard rate.
+  - *Exclusion of Commercial Discounts*: Explicit exclusions for cash discounts, commercial rebates, and bona fide dealer training conferences per CBDT Circular No. 12/2022.
+  - *In-Kind Section 194R(1) Proviso Verification*: Payer must verify advance tax (ITNS 281 challan) prior to releasing benefits in kind; unverified release flags an immediate 30% expenditure disallowance under Section 40(a)(ia).
+  - *Pure Deterministic Calculator*: `evaluateSection194R(params)` in `src/calculators.js`.
+- **Individual/HUF High-Value Rent (Section 194-IB & Form 26QC)**:
+  - *Direct Tax Domain* (`direct_tax/tds_rent_individual_194ib`): Monthly rent exceeding ₹50,000 paid by non-audit individuals/HUFs.
+  - *Finance (No. 2) Act, 2024 Rate Cut*: Rationalized from 5.0% to 2.0% effective 1 October 2024.
+  - *Section 194-IB(4) Statutory Ceiling*: Section 206AA 20% penalty deduction is strictly capped at the rent payable for the last month of the tenancy.
+  - *Pure Deterministic Calculator*: `evaluateSection194IB(params)` in `src/calculators.js`.
+- **Individual/HUF High-Value Contracts & Professional Fees (Section 194M & Form 26QD)**:
+  - *Direct Tax Domain* (`direct_tax/tds_individual_contract_194m`): Payments exceeding ₹50 Lakhs aggregate in a financial year.
+  - *Finance (No. 2) Act, 2024 Rate Cut*: Rationalized from 5.0% to 2.0% effective 1 October 2024.
+  - *Pure Deterministic Calculator*: `evaluateSection194M(params)` in `src/calculators.js`.
+- **Commercial Tier Boundary Specification**:
+  - Formal declaration of the completed Public Commons baseline tier in `src/calculators.js`. Hosted enterprise calculation endpoints (Form 3CD full audit schedules, dynamic Section 234B/C interest forecasting, Pillar Two BEPS models) designated as Enterprise API services (`hello@mudraforge.in`).
+- **Pure Zero-Dependency Deterministic Calculators (`src/calculators.js`)**:
+  - `evaluateSection194A`: Authoritative withholding calculator with earlier of credit or payment temporal resolution, payee threshold categorization, and MSME Section 23 add-back flags.
+  - `calculateItcReversalRule37`: Authoritative 180-day aging, proportional unpaid ITC computation, Section 50(1) interest calculation, and GSTR-3B Table 4(B)(2) mapping.
+  - `calculateRule37ASupplierNonFilingReversal`: November 30 post-FY supplier filing evaluation and delayed interest computation.
+  - Exposed helper methods on `StatutoryClient` prototype (`client.evaluateSection194A`, `client.calculateItcReversalRule37`, `client.calculateRule37ASupplierNonFilingReversal`, `client.evaluateSection194O`, `client.evaluateSection43B`, `client.evaluateSection281`, `client.evaluateSection194IA`).
+- **TypeScript Declarations (`types/index.d.ts`)**:
+  - Full typing support for new calculators and `StatutoryClient` methods.
+- **Authoritative Cryptographic Substrate v2.11.0**:
+  - Computed and pinned release Merkle root hash: `sha256-bd351719a8235c44f2bac87cc347423baa8ac3ecb74c0ee63d1fffa9f33dbebe` across 105 files.
+  - Validated 135 primary statutory citations with 100% deep semantic integrity.
+  - Expanded test suite from 88 to 100 test suites passing (100% reproducible precision).
+
+---
+
 ## [2.10.0] - 2026-10-27
 
 ### Added

package/CONTRIBUTING.md

@@ -42,13 +42,13 @@ Every `section.json` must provide these required fields:
   "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
   "statutorySection": "Section 194Q",
   "successorStatute": "Income-tax Act, 2025",
-  "successorSection": "Section 393(1), Table 8, Item (ii)",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 8(ii)",
   "title": "Deduction of tax at source on payment of a certain sum for purchase of goods",
   "effectivePeriod": {
     "validFrom": "2021-07-01",
     "validTo": "2026-03-31",
     "annualReset": "Every April 1 (Cumulative Purchases Reset Annually)",
-    "sunsetNotes": "Transitions to Section 393(1) Table 8(ii) of the Income-tax Act, 2025 effective 1 April 2026."
+    "sunsetNotes": "Transitions to Section 393(1), Table 1, Sl. No. 8(ii) of the Income-tax Act, 2025 effective 1 April 2026."
   },
   "plainTextSummary": "Plain English summary explaining who must deduct, when, and on what base.",
   "keyStatutoryThresholds": {
@@ -123,6 +123,7 @@ Place your files in the appropriate domain folder under `./okf/`:
 - `indirect_tax_gst/`
 - `msme_commercial/`
 - `international_tax/`
+- `corporate_ma_restructuring/`
 
 ### Step 4: Run the Schema Linter & Validator
 We provide an automated validator that verifies all fields, dates, URLs, and frontmatter:

package/README.md

@@ -28,6 +28,7 @@ import {
 } from '@mudraforge/statutory';
 
 // 1. Instant offline statutory lookup (sub-1ms, zero network calls, zero API keys)
+// Note: lookupStatute() is async and returns the full temporal envelope: { status, temporalStatus, statute, source }
 const section = await lookupStatute('194Q');
 console.log(section.statute.title);
 // => "Deduction of tax at source on payment of a certain sum for purchase of goods"
@@ -81,25 +82,34 @@ In enterprise finance, no CFO, audit committee, or enterprise risk officer will
 
 ## Table of Contents
 
-- [Overview](#overview)
-- [Quick Start (Free Tier)](#quick-start-free-tier)
-  - [1. Installation via npm](#1-installation-via-npm)
-  - [2. Initialize AI Agent Skill](#2-initialize-ai-agent-skill)
-  - [3. Direct Programmatic Traversal](#3-direct-programmatic-traversal-zero-dependencies-offline-first)
+- [30-Second Quick Start (100% Offline, Zero Dependencies)](#30-second-quick-start-100-offline-zero-dependencies)
+- [Overview: Why We Open-Source Adesha's Statutory Substrate](#overview-why-we-open-source-adeshas-statutory-substrate)
 - [Supported Application Patterns](#supported-application-patterns)
   - [1. AI Agents & LLM Tooling](#1-ai-agents--llm-tooling)
   - [2. Finance Software & Accounts-Payable Workflows](#2-finance-software--accounts-payable-workflows)
   - [3. Developer Tooling & Audit Verification](#3-developer-tooling--audit-verification)
-- [Product Capability Status & Operational Boundaries](#product-capability-status--operational-boundaries)
-- [Supervised Shadow Pilot Evaluation Guide (docs/PILOT_EVALUATION_GUIDE.md)](./docs/PILOT_EVALUATION_GUIDE.md)
-- [Legal Domains Currently Covered](#legal-domains-currently-covered)
-- [Structured OKF Directory Hierarchy](#structured-okf-domain-hierarchy-zero-token-discovery)
-- [Canonical Edge Synchronization](#canonical-edge-synchronization-full-statutory-universe)
-- [Enterprise Tier (Paid Cloud Execution)](#enterprise-tier-paid-cloud-execution--analysis-mode)
-  - [Edge API Endpoints & Rate Limits](#enterprise-edge-api-endpoints--rate-limits)
-  - [Error Semantics & Response Codes](#error-semantics--response-codes)
+- [Separation of Statutory Knowledge from Autonomous Execution](#separation-of-statutory-knowledge-from-autonomous-execution)
+- [Statutory Authority & Epistemic Boundary](#statutory-authority--epistemic-boundary)
+- [Project Identity, Audience & Non-Goals](#project-identity-audience--non-goals)
+- [Published Inventory Metrics](#published-inventory-metrics)
+- [Rationale: Authoritative Knowledge Substrate vs. Probabilistic Web RAG](#rationale-authoritative-knowledge-substrate-vs-probabilistic-web-rag)
+- [Architectural Principle: Separation of Law & Deterministic Computation](#architectural-principle-separation-of-law--deterministic-computation)
 - [System Origin & Validation Baseline](#system-origin--validation-baseline)
-- [The Payment Instruction Boundary & End-to-End AP Architecture](#the-payment-instruction-boundary--end-to-end-ap-architecture)
+- [Legal Domains Currently Covered](#legal-domains-currently-covered)
+- [Product Capability Status & Operational Boundaries](#product-capability-status--operational-boundaries)
+- [Architectural Boundaries: Open Substrate vs. Hosted Edge vs. Adesha Platform](#architectural-boundaries-open-substrate-vs-hosted-edge-vs-adesha-platform)
+- [Free OKF Sync and Maintenance Policy](#free-okf-sync-and-maintenance-policy)
+- [Structured OKF Domain Hierarchy (Zero-Token Discovery)](#structured-okf-domain-hierarchy-zero-token-discovery)
+- [Canonical Edge Synchronization (Full Statutory Universe)](#canonical-edge-synchronization-full-statutory-universe)
+- [Agent Skills, CLI Tooling & CI/CD Verification](#agent-skills-cli-tooling--cicd-verification)
+  - [1. Initialize AI Agent Skill](#1-initialize-ai-agent-skill)
+  - [2. Direct Synchronous Local Read (lookupLocalStatute)](#2-direct-synchronous-local-read-lookuplocalstatute)
+  - [3. CLI Verification, Auditing & Pipeline Integration](#3-cli-verification-auditing--pipeline-integration)
+- [Commercial & Enterprise Platform Ecosystem](#commercial--enterprise-platform-ecosystem)
+- [Developer Tooling & Verification Gates](#developer-tooling--verification-gates)
+- [A Note from the Maintainer](#a-note-from-the-maintainer)
+- [Institutional Documentation & Architecture](#institutional-documentation--architecture)
+- [License](#license)
 
 ---
 
@@ -169,8 +179,8 @@ The repository currently publishes a verified inventory across five regulatory d
 - **29 Indexed Core Provisions**: Section 194Q, Section 194J, Section 194C, Section 194I, Section 194H, Section 206C(1H) sunset, Section 393 (Act 2025 crosswalk), Section 115BAA & 115JB (Corporate Tax MAT vs Concessional Regime), CGST Section 16(2) (ITC conditions & 180-day rule), CGST Section 17(5) (blocked credits), IGST Section 16 & Section 2(6) (Zero-Rated Export under LUT), MSMED Act Sections 15 & 16, US IRC §§ 901 & 904, Section 92C & Rule 10CA (Transfer Pricing ALP), Section 79 & Section 32(2) (Loss Carry-Forward & Virmani Doctrine), Section 50B (Slump Sale & Successor Liability), and Ind AS 21 & Ind AS 109 (Foreign Exchange Revaluation).
 - **30 Official Executive Circulars & Memoranda**: CBDT Circular 13/2021, CBDT Circular 23/2017, CBDT Circular 03/2020, CBDT Circular 29/2019, CBDT Circular 09/2020, CBDT Notification 86/2015, Finance Act 2024 Rate Cut Memo, Finance Act 2025 Sunset Memorandum, CBIC Circular 170/02/2022-GST, CBIC Circular 172/04/2022-GST, CBIC Circular 161/17/2021-GST, Ministry of MSME OM 1/4(1)/2021-P&G/Policy, MCA Ind AS 21 Rules, CBDT Notification 68/2021 (Rule 11UAE FMV), CBIC Notification 12/2017 Entry 2.
 - **27 Compliance Form Schemas & Verification Checklists**: Form 26Q quarterly TDS return, Form 16A certificate, Form 10-IC concessional tax election, Form GST RFD-11 LUT declaration, Form 3CEB transfer pricing report, Section 79 continuity schedule, Ind AS 109 hedge reserve schedule, Transporter declaration, GSTR-3B Table 4 reversal/reclaim reconciliation, GSTR-2B Table 4(B) ineligible ITC reconciliation, UDYAM portal registration verification, Companies Act Schedule III corporate balance sheet notes, Form 67 (Rule 128), US IRS Schedule K-3, Form 3CEA CA slump sale report schema, Section 281 & Section 313 M&A tax due diligence checklist, and Vendor PAN / Section 206AB declarations.
-- **7 Zero-Dependency Deterministic Calculators**: Pure, mathematical computation engines for Corporate Tax MAT vs 115BAA, Place of Supply & LUT Export, Transfer Pricing ALP & Rule 10CA Range Concept, Section 79 Loss Carry-Forward & Unabsorbed Depreciation, and Ind AS 21 & 109 Foreign Exchange Revaluation.
-- **100% Corpus Verification Suite**: Validated with 80/80 test suites passing, 108 primary citations with deep semantic integrity, and cryptographically pinned Merkle root.
+- **7 Zero-Dependency Deterministic Calculators**: Pure, mathematical computation engines for: (1) Corporate Tax MAT vs 115BAA (`calculateCorporateTaxMatVsConcessional`), (2) Place of Supply & LUT Export (`evaluatePlaceOfSupplyAndLut`), (3) Transfer Pricing ALP & Rule 10CA (`calculateTransferPricingArmLength`), (4) Section 79 Loss Carry-Forward & Virmani Doctrine (`evaluateSection79LossContinuity`), (5) Ind AS 21 & 109 Forex Revaluation (`calculateForexRevaluationIndAs`), (6) Section 16 MSMED Compound Interest (`calculateMsmeCompoundInterest`), and (7) Section 288B Tax Rounding (`roundTaxSection288B`) — accompanied by 27 core TDS/TCS statutory withholding calculators in `@mudraforge/statutory/calculators`.
+- **100% Corpus Verification Suite**: Validated with 88/88 test suites passing, 108 primary citations with deep semantic integrity, and cryptographically pinned Merkle root.
 
 ---
 
@@ -211,7 +221,7 @@ It is currently released as a **Public Beta**. The bundled schemas and temporal
 ## Legal Domains Currently Covered
 
 > **Full 11-Domain Roadmap & Lifecycle Matrix**:  
-> For the complete architectural matrix comparing the 4 starter domains against the full 11-domain sovereign roadmap (including Indian Accounting Standards [Ind AS], MCA Corporate Governance, and SEBI LODR), see [`docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md`](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md).
+> For the complete architectural matrix comparing the 5 starter domains against the full 11-domain sovereign roadmap (including Indian Accounting Standards [Ind AS], MCA Corporate Governance, and SEBI LODR), see [`docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md`](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md).
 
 The OKF substrate currently indexes and enforces ground truth across five major regulatory domains:
 
@@ -222,7 +232,7 @@ The OKF substrate currently indexes and enforces ground truth across five major
 - **Section 194J**: Fees for Technical Services (2% FTS) vs. Professional Fees (10%), enforcing standard 20% non-PAN penalty rate under Section 206AA(1)(iii) / Section 397(2)(a).
 - **Section 194I**: Rent withholding (2% plant & machinery, 10% land & building) exceeding ₹2.4 Lakhs annual threshold.
 - **Section 194H**: Commission and brokerage withholding (2% amended rate w.e.f. 1 October 2024) exceeding ₹15,000 threshold.
-- **Dual-Act Forward Mapping**: Complete cross-compilation bridge from the legacy *Income-tax Act, 1961* to the *Income-tax Act, 2025* (which took effect 1 April 2026), mapping historical provisions seamlessly (e.g., Section 194Q $\rightarrow$ Section 393(1), Table 8, Item (ii)).
+- **Dual-Act Forward Mapping**: Complete cross-compilation bridge from the legacy *Income-tax Act, 1961* to the *Income-tax Act, 2025* (which took effect 1 April 2026), mapping historical provisions seamlessly (e.g., Section 194Q $\rightarrow$ Section 393(1), Table 1, Sl. No. 8(ii)).
 
 ### 2. Indirect Tax (Goods & Services Tax - GST)
 - **CGST Section 8**: Composite and mixed supplies—naturally bundled supplies taxed at the principal supply rate under Section 8(a); unbundled supplies billed for a single price taxed at the highest rate under Section 8(b).
@@ -253,14 +263,14 @@ To ensure absolute clarity for developers, finance leaders, prospective pilot cu
 
 | Subsystem / Capability | Operational Classification | Availability / Access | Current Verification Evidence |
 | :--- | :--- | :--- | :--- |
-| **Bundled OKF Statutory Corpus (29 Provisions across 5 Domains)** | **Public Package** | Shipped in repository & release candidates (`okf/`) | 80/80 test suites passing; deterministic SHA-256 Merkle root |
+| **Bundled OKF Statutory Corpus (29 Provisions across 5 Domains)** | **Public Package** | Shipped in repository & release candidates (`okf/`) | 88/88 test suites passing; deterministic SHA-256 Merkle root |
 | **Zero-Network CLI (`mudraforge-statutory`)** | **Public Package** | Immediate via `npx @mudraforge/statutory` | `bin/cli.js` verified across Windows and Linux |
 | **Vendor-Neutral Conformance Suite** | **Public Package** | Immediate via `conformance/` (`npm run conformance`) | 12/12 fixture tests passing |
 | **Local Query SDK (`src/index.js`)** | **Public Package** | Immediate via `import { lookupStatute }` | Zero runtime dependencies; offline temporal state evaluation |
 | **Synthetic AP Execution Trace (`examples/`)** | **Public Package (Modeled Demo)** | Immediate via `npm run example:trace` | Synthetic invoice trace demonstrating 7-stage lifecycle with modeled fixtures |
 | **Cloudflare Anycast Edge Sync** | **Public Edge Service** | Free Beta via `api.mudraforge.in` | Global edge sync (`npx @mudraforge/statutory sync`) with ETag 304 caching |
 | **Interactive API Documentation** | **Public Edge Service** | Free Beta via `/api/v1/statutory/docs` | OpenAPI 3.1 schema and interactive documentation rendered on Anycast edge |
-| **Deterministic Calculators (7 Pure Functions)** | **Public Package** | Immediate via `@mudraforge/statutory/calculators` | Corporate tax MAT vs concessional, GST POS/LUT, TP ALP, Section 79, Ind AS 109, Section 288B |
+| **Deterministic Calculators (7 Pure Functions)** | **Public Package** | Immediate via `@mudraforge/statutory/calculators` | Corporate tax MAT vs 115BAA, GST POS/LUT, TP ALP, Section 79, Ind AS 109, Section 16 MSMED, Section 288B (plus 27 TDS/TCS calculators) |
 | **Hosted AP Engine & Cumulative Spend Tracking** | **Enterprise Edge / Internal** | Metered Enterprise API (Selective) | Hosted Section 194Q cumulative spend & Section 16 MSMED interest engine |
 | **Dual-Custody Mobile Approval Harness** | **Enterprise Internal / Pilot** | Enterprise Pilot Proposal | Mobile passkey approval prototype & TLA+ state machine (`specs/`) |
 | **ERP Two-Way Connectors (SAP/Tally/Zoho)** | **Enterprise Internal / Pilot** | Custom Enterprise Pilot Integration | Shadow-mode test connectors; no turnkey plug-ins shipped |
@@ -281,7 +291,7 @@ To ensure clarity for developers, CAs, and prospective enterprise clients, the o
 | **Statutory Knowledge** | Bundled Starter Seed (29 Verified Sections across 5 Domains) | 29 Active Provisions (Roadmap Catalog in expansion) | Full Sovereign Catalog + Custom Private Enterprise Contracts |
 | **Lookup Engine** | Exact code, alias & folder path resolution | System-1 Semantic Intent & Rule Discovery | Multi-tenant RAG & Context Assembler |
 | **Temporal Status** | Offline deterministic evaluation (`computeTemporalStatus`) | Live temporal state machine resolution | In-flight temporal locks across transaction lifecycle |
-| **Deterministic Calculators**| **Included** (7 Zero-dependency pure mathematical calculators exported in `src/calculators.js`) | Hosted calculation endpoint (`POST /calculate`) | Full arithmetic engine with ₹50L excess & 3x RBI interest |
+| **Deterministic Calculators**| **Included** (7 Zero-dependency pure mathematical calculators exported in `src/calculators.js` via `@mudraforge/statutory/calculators`) | Hosted calculation endpoint (`POST /calculate`) | Full arithmetic engine with ₹50L excess & 3x RBI interest |
 | **Payment Authorization** | *Not included* | *Not included* | **Single-Use Cryptographic Payment Leases (TLA+ verified)** |
 | **Banking Execution** | *Not included* | *Not included* | **Host-to-Host Bank Rails (RazorpayX / ICICI / HDFC)** |
 | **ERP Writebacks** | *Not included* | *Not included* | **Balanced double-entry journal writebacks (SAP / Zoho)** |
@@ -371,7 +381,7 @@ Because the folder hierarchy separates legal domains and provisions cleanly, an
 
 ## Canonical Edge Synchronization (Full Statutory Universe)
 
-The package bundles an initial curated baseline snapshot across all four domains. **To pull the complete, continually expanding statutory catalog from the Cloudflare Anycast edge API into your local workspace:**
+The package bundles an initial curated baseline snapshot across all five domains. **To pull the complete, continually expanding statutory catalog from the Cloudflare Anycast edge API into your local workspace:**
 
 ```bash
 # Step 1: Check if newer statutes, circulars, or gazette amendments exist on the edge
@@ -386,35 +396,28 @@ npx @mudraforge/statutory browse
 
 ---
 
-## Quick Start (Free Tier)
+## Agent Skills, CLI Tooling & CI/CD Verification
 
-### 1. Installation via npm
-```bash
-npm install @mudraforge/statutory
-```
-
-### 2. Initialize AI Agent Skill
-Installs `SKILL.md` into your workspace's `.agents/skills/` directory:
+### 1. Initialize AI Agent Skill
+Installs `SKILL.md` into your workspace's `.agents/skills/` directory for Claude Code, Cursor, Antigravity, or Copilot:
 ```bash
 npx @mudraforge/statutory init-skill
 ```
 
-### 3. Direct Programmatic Traversal (Zero Dependencies, Offline-First)
+### 2. Direct Synchronous Local Read (lookupLocalStatute)
 ```javascript
-import { lookupLocalStatute, isStatuteActive } from '@mudraforge/statutory';
+import { lookupLocalStatute } from '@mudraforge/statutory';
 
-// 1. Look up Section 194Q from local disk (0 network calls, direct filesystem read)
+// Direct synchronous read from local disk (zero network calls, zero async overhead)
+// Note: lookupLocalStatute() returns the unwrapped statute object directly.
+// (Use async lookupStatute() when you need the complete temporal envelope: { status, temporalStatus, statute, source })
 const statute = lookupLocalStatute('194Q');
 console.log(statute.title);
 console.log(statute.keyStatutoryThresholds.taxableBaseScope);
 // => "Tax is deductible strictly on the excess over ₹50 Lakhs, NOT on the aggregate gross turnover."
-
-// 2. Check temporal status (detecting legislative sunsets)
-const isActive2024 = await isStatuteActive('206C(1H)', '2024-05-01'); // true
-const isActive2025 = await isStatuteActive('206C(1H)', '2025-06-01'); // false (omitted by Finance Act, 2025)
 ```
 
-### 4. CLI Verification, Auditing & Pipeline Integration
+### 3. CLI Verification, Auditing & Pipeline Integration
 
 The CLI provides cryptographic provenance checking, offline integrity verification, and machine-readable JSON output for CI/CD audit pipelines:
 
@@ -551,7 +554,7 @@ If you are working on autonomous financial systems or want to discuss the roadma
 All deep-dive architectural specifications, governance boundaries, quality reports, and catalogs are organized in the [`docs/`](./docs/) directory:
 
 - **[Statutory Knowledge Catalog](./docs/CATALOG.md)**: Full table of all indexed provisions, key thresholds, and return schemas.
-- **[Domain Breadth & Depth Comparison](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md)**: 4-domain starter commons vs. 11-domain edge roadmap.
+- **[Domain Breadth & Depth Comparison](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md)**: 5-domain starter commons vs. 11-domain edge roadmap.
 - **[Architecture Decisions (ADRs)](./docs/ARCHITECTURE_DECISIONS.md)**: Formal architecture decision records (ADR-0001 through ADR-0006).
 - **[Architecture Specification](./docs/ARCHITECTURE.md)**: Master specification of the Adesha Sovereign Runtime & Statutory Engine.
 - **[Corpus Quality Card](./docs/CORPUS_QUALITY.md)**: Machine-verified citation health, temporal bounds, and dual-act coverage.

package/SECURITY.md

@@ -12,8 +12,8 @@ Only the current major release series receives active updates and statutory amen
 
 | Version | Supported | Statutory Epistemic Baseline |
 |---|---|---|
-| `2.9.x` | Yes | Finance Act, 2025 & CBDT/CBIC Circulars up to October 2026 |
-| `< 2.9.0` | No | Legacy unversioned flat schemas |
+| `2.11.x` | Yes | Finance Act, 2025 & CBDT/CBIC Circulars up to October 2026 |
+| `< 2.11.0` | No | Prior releases (upgrade via `npm install @mudraforge/statutory@latest`) |
 
 ---
 

package/SKILL.md

@@ -60,7 +60,7 @@ In accordance with our commercial boundary protocol (Rule 17):
 
 2. **Always Enforce the Temporal Boundary**:
    - **Section 206C(1H) (Seller TCS on Goods)**: Formally omitted and **SUNSET on 1 April 2025** by the Finance Act, 2025. For any transaction on or after 1 April 2025, seller TCS ceases; withholding tax applies conditionally via buyer TDS under Section 194Q only if the buyer independently crosses the statutory threshold (> ₹10Cr turnover, > ₹50L purchases).
-   - **Section 194Q (Buyer TDS on Goods)**: Enacted under the Income-tax Act, 1961. Transitions to **Section 393(1), Table 8, Item (ii)** under the new **Income-tax Act, 2025** effective 1 April 2026.
+   - **Section 194Q (Buyer TDS on Goods)**: Enacted under the Income-tax Act, 1961. Transitions to **Section 393(1), Table 1, Sl. No. 8(ii)** under the new **Income-tax Act, 2025** effective 1 April 2026.
    - **Section 194J (Fees for Technical/Professional Services)**: Fees for Technical Services (FTS) are taxed at **2%**; professional services are taxed at **10%**.
    - **MSMED Act Section 15 & 16 / IT Act Section 43B(h)**: Payment must occur within written agreement date (not exceeding 45 days) or 15 days without agreement. Delayed payment triggers compound penal interest at **3x RBI Bank Rate** (monthly rests). **Retail and wholesale traders (NIC 45-47) are strictly excluded** from delayed payment benefits per Ministry of MSME OM No. 5/2(2)/2021-E/P & G/Policy.
    - **CGST Act Section 17(5)**: Motor vehicles for transport of persons (<= 13 seating), food and beverages, outdoor catering, and gifts/samples (under Section 17(5)(h)) are blocked ITC, **unless** obligatorily provided by the employer under statutory mandate (e.g., Factories Act, 1948 Section 46 canteen proviso). Note: Schedule I gift valuation threshold (₹50,000) does not unblock ITC under Section 17(5).