@mudraforge/statutory 2.10.0 → 2.12.1

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (95) hide show
  1. package/CHANGELOG.md +214 -0
  2. package/CONTRIBUTING.md +3 -2
  3. package/README.md +42 -39
  4. package/SECURITY.md +2 -2
  5. package/SKILL.md +1 -1
  6. package/bin/cli.js +288 -29
  7. package/docs/ACCOUNTING_ASSURANCE_AUDIT_DOSSIER.md +276 -0
  8. package/docs/ARCHITECTURE.md +14 -14
  9. package/docs/ARCHITECTURE_DECISIONS.md +3 -3
  10. package/docs/CASE_01_FORM_TEXT.txt +48 -0
  11. package/docs/CATALOG.md +877 -111
  12. package/docs/CA_PILOT_BENCHMARK_CASES.md +282 -0
  13. package/docs/CORPUS_QUALITY.md +33 -16
  14. package/docs/DATA_LICENSING.md +1 -1
  15. package/docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md +36 -34
  16. package/docs/OKF_MAINTENANCE_SOP.md +12 -12
  17. package/docs/PROVENANCE.md +2 -2
  18. package/docs/VERIFICATION.md +6 -6
  19. package/okf/corporate_ma_restructuring/business_combinations_indas_103/circulars/mca_notification_indas_103_business_combinations.md +41 -0
  20. package/okf/corporate_ma_restructuring/business_combinations_indas_103/forms/purchase_price_allocation_schedule.json +110 -0
  21. package/okf/corporate_ma_restructuring/business_combinations_indas_103/section.json +65 -0
  22. package/okf/corporate_ma_restructuring/impairment_of_assets_indas_36/circulars/mca_notification_indas_36_impairment.md +45 -0
  23. package/okf/corporate_ma_restructuring/impairment_of_assets_indas_36/forms/cgu_impairment_testing_register.json +53 -0
  24. package/okf/corporate_ma_restructuring/impairment_of_assets_indas_36/section.json +61 -0
  25. package/okf/corporate_ma_restructuring/share_based_payments_indas_102/circulars/icai_guidance_share_based_payments.md +37 -0
  26. package/okf/corporate_ma_restructuring/share_based_payments_indas_102/forms/esop_graded_vesting_amortization_schedule.json +49 -0
  27. package/okf/corporate_ma_restructuring/share_based_payments_indas_102/section.json +60 -0
  28. package/okf/corporate_ma_restructuring/tax_clearance_sec281/circulars/cbdt_circular_04_2011_sec281_clearance.md +57 -0
  29. package/okf/corporate_ma_restructuring/tax_clearance_sec281/forms/form_281_tax_clearance_application.json +42 -0
  30. package/okf/corporate_ma_restructuring/tax_clearance_sec281/section.json +70 -0
  31. package/okf/direct_tax/income_taxes_deferred_tax_indas_12/circulars/mca_notification_indas_12_income_taxes.md +40 -0
  32. package/okf/direct_tax/income_taxes_deferred_tax_indas_12/forms/deferred_tax_asset_liability_reconciliation_schedule.json +46 -0
  33. package/okf/direct_tax/income_taxes_deferred_tax_indas_12/section.json +61 -0
  34. package/okf/direct_tax/statutory_disallowance_43b/circulars/supreme_court_checkmate_services_2022.md +64 -0
  35. package/okf/direct_tax/statutory_disallowance_43b/forms/tax_audit_form_3cd_clause_26_schedule.json +71 -0
  36. package/okf/direct_tax/statutory_disallowance_43b/section.json +77 -0
  37. package/okf/direct_tax/tds_commission_194h/section.json +5 -4
  38. package/okf/direct_tax/tds_contractor_194c/section.json +3 -3
  39. package/okf/direct_tax/tds_ecommerce_194o/circulars/cbdt_circular_20_2020_guidelines_194o.md +36 -0
  40. package/okf/direct_tax/tds_ecommerce_194o/forms/form_26q_ecommerce_schedule.json +75 -0
  41. package/okf/direct_tax/tds_ecommerce_194o/section.json +65 -0
  42. package/okf/direct_tax/tds_goods_194q/circulars/cbdt_circular_13_2021_guidelines.md +2 -2
  43. package/okf/direct_tax/tds_goods_194q/section.json +9 -3
  44. package/okf/direct_tax/tds_goods_393/section.json +6 -4
  45. package/okf/direct_tax/tds_individual_contract_194m/circulars/finance_act_2024_194m_rate_cut_memo.md +24 -0
  46. package/okf/direct_tax/tds_individual_contract_194m/forms/form_26qd_contractor_statement.json +64 -0
  47. package/okf/direct_tax/tds_individual_contract_194m/section.json +58 -0
  48. package/okf/direct_tax/tds_interest_194a/circulars/cbdt_circular_03_2010_interest_tds.md +28 -0
  49. package/okf/direct_tax/tds_interest_194a/forms/form_15g_15h_interest_declaration.json +55 -0
  50. package/okf/direct_tax/tds_interest_194a/forms/form_26q_interest_schedule.json +72 -0
  51. package/okf/direct_tax/tds_interest_194a/section.json +67 -0
  52. package/okf/direct_tax/tds_perquisites_194r/forms/form_26q_perquisites_schedule.json +83 -0
  53. package/okf/direct_tax/tds_perquisites_194r/section.json +2 -2
  54. package/okf/direct_tax/tds_property_194ia/circulars/cbdt_notification_67_2022_property_tds.md +57 -0
  55. package/okf/direct_tax/tds_property_194ia/forms/form_26qb_property_tds_challan.json +43 -0
  56. package/okf/direct_tax/tds_property_194ia/section.json +73 -0
  57. package/okf/direct_tax/tds_rent_194i/section.json +5 -4
  58. package/okf/direct_tax/tds_rent_individual_194ib/circulars/finance_act_2024_rent_rate_cut_memo.md +24 -0
  59. package/okf/direct_tax/tds_rent_individual_194ib/forms/form_26qc_challan_cum_statement.json +74 -0
  60. package/okf/direct_tax/tds_rent_individual_194ib/section.json +57 -0
  61. package/okf/direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md +1 -1
  62. package/okf/direct_tax/tds_services_194j/section.json +10 -3
  63. package/okf/indirect_tax_gst/common_itc_reversal_rule42_43/circulars/cbic_circular_170_2022_itc_reporting.md +30 -0
  64. package/okf/indirect_tax_gst/common_itc_reversal_rule42_43/circulars/cbic_notification_18_2022_cutoff_amendment.md +26 -0
  65. package/okf/indirect_tax_gst/common_itc_reversal_rule42_43/forms/gstr_3b_table_4b1_reversal_schedule.json +101 -0
  66. package/okf/indirect_tax_gst/common_itc_reversal_rule42_43/forms/rule_42_43_annual_reconciliation_worksheet.json +87 -0
  67. package/okf/indirect_tax_gst/common_itc_reversal_rule42_43/section.json +65 -0
  68. package/okf/indirect_tax_gst/itc_reversal_rule37_37a/circulars/cbic_circular_192_2023_ecl_interest_calculation.md +36 -0
  69. package/okf/indirect_tax_gst/itc_reversal_rule37_37a/circulars/cbic_notification_19_2022_rule37.md +31 -0
  70. package/okf/indirect_tax_gst/itc_reversal_rule37_37a/forms/gstr_3b_table_4b_reversal.json +81 -0
  71. package/okf/indirect_tax_gst/itc_reversal_rule37_37a/section.json +71 -0
  72. package/okf/indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_notification_07_2025_composition_rent_exclusion.md +41 -0
  73. package/okf/indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_notification_09_2024_renting_rcm.md +37 -0
  74. package/okf/indirect_tax_gst/rcm_liability_sec9_3/circulars/gst_council_55th_meeting_renting_rcm_regularization.md +31 -0
  75. package/okf/indirect_tax_gst/rcm_liability_sec9_3/section.json +24 -2
  76. package/okf/international_tax/financial_instruments_ecl_indas_109/circulars/mca_notification_indas_109_financial_instruments.md +43 -0
  77. package/okf/international_tax/financial_instruments_ecl_indas_109/forms/indas_109_ecl_provision_matrix_schedule.json +43 -0
  78. package/okf/international_tax/financial_instruments_ecl_indas_109/section.json +62 -0
  79. package/okf/manifest.json +108 -15
  80. package/okf/msme_commercial/lease_accounting_indas_116/circulars/mca_notification_indas_116_leases.md +48 -0
  81. package/okf/msme_commercial/lease_accounting_indas_116/forms/lease_rou_asset_and_liability_schedule.json +55 -0
  82. package/okf/msme_commercial/lease_accounting_indas_116/section.json +67 -0
  83. package/okf/msme_commercial/provisions_contingencies_indas_37/circulars/mca_notification_indas_37_provisions.md +36 -0
  84. package/okf/msme_commercial/provisions_contingencies_indas_37/forms/provisions_and_contingent_liabilities_register.json +38 -0
  85. package/okf/msme_commercial/provisions_contingencies_indas_37/section.json +61 -0
  86. package/okf/msme_commercial/revenue_recognition_indas_115/circulars/mca_notification_indas_115_revenue_contracts.md +56 -0
  87. package/okf/msme_commercial/revenue_recognition_indas_115/forms/revenue_contract_5step_allocation_schedule.json +54 -0
  88. package/okf/msme_commercial/revenue_recognition_indas_115/section.json +69 -0
  89. package/package.json +7 -1
  90. package/src/calculators.js +7898 -638
  91. package/src/constants.js +1 -1
  92. package/src/index.js +604 -23
  93. package/src/tally.js +812 -0
  94. package/src/zoho_gstr2b.js +2964 -0
  95. package/types/index.d.ts +516 -0
package/src/constants.js CHANGED
@@ -6,5 +6,5 @@
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  * @license MIT
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  */
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- export const STATUTORY_CLIENT_VERSION = '2.10.0';
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+ export const STATUTORY_CLIENT_VERSION = '2.12.1';
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  export const DEFAULT_BASE_URL = 'https://api.mudraforge.in';