@mudraforge/statutory 2.10.0 → 2.12.1

package/src/index.js

@@ -17,11 +17,59 @@ import { fileURLToPath } from 'node:url';
 import {
     roundToPaisa,
     roundSection288B,
+    cleanNumericAmount,
+    toIntegerPaise,
+    fromIntegerPaise,
+    MalformedNumericInputError,
+    MissingMandatoryParameterError,
+    assertMandatoryNumeric,
     calculateCorporateTaxMatVsConcessional,
     evaluatePlaceOfSupplyAndLut,
     calculateTransferPricingAlp,
     evaluateSection79LossContinuity,
-    revalueForeignExchangeIndAs109
+    evaluateSection281TaxClearance,
+    revalueForeignExchangeIndAs109,
+    calculateBusinessCombinationsIndAs103,
+    calculateImpairmentIndAs36,
+    calculateRevenueAllocationIndAs115,
+    calculateLeaseAmortizationIndAs116,
+    calculateExpectedCreditLossIndAs109,
+    calculateEsopAmortizationIndAs102,
+    calculateDeferredTaxIndAs12,
+    evaluateProvisionsAndContingenciesIndAs37,
+    calculateForeignCurrencyIndAs21,
+    resolveMissingPanPenaltyFloor,
+    evaluateSection194Q,
+    evaluateSection194C,
+    evaluateSection194H,
+    evaluateSection194I,
+    evaluateSection194J,
+    evaluateSection194A,
+    evaluateSection194O,
+    evaluateSection194IA,
+    evaluateSection194IB,
+    evaluateSection194M,
+    evaluateSection194R,
+    evaluateSection43BStatutoryPayables,
+    calculateItcReversalRule37,
+    calculateRule37ASupplierNonFilingReversal,
+    evaluateSection206C1H,
+    evaluateSection43bH,
+    calculateMsmeCompoundInterest,
+    calculateAdvanceTaxAndInterest,
+    calculateRule42InputServiceReversal,
+    reconcileRule42AnnualTrueUp,
+    calculateRule43CapitalGoodsReversal,
+    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, 
@@ -29,6 +77,27 @@ import {
     STATUTORY_OUTCOMES_DICTIONARY,
     enrichWithOutcomeExplanation
 } from './outcomes.js';
+import {
+    parseTallyDaybookCsv,
+    parseTallyDaybookXml,
+    reconcile194QDaybook,
+    generateTally194QJournalXml,
+    generateAuditMarkdownReport,
+    getIndianFinancialYear
+} from './tally.js';
+import {
+    parseZohoBillsCsv,
+    parseZohoBillsJson,
+    parseGstr2bJson,
+    reconcileZohoGstr2b,
+    generateGstr2bAuditMarkdownReport,
+    normalizeInvoiceNumber,
+    normalizeGstin,
+    calculateOverdueStartDate,
+    calculateEclUtilizationInterest,
+    calculatePortfolioEclUtilizationInterest,
+    buildEvidenceProvenance
+} from './zoho_gstr2b.js';
 
 import { STATUTORY_CLIENT_VERSION, DEFAULT_BASE_URL } from './constants.js';
 
@@ -45,11 +114,30 @@ 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-b17c37b2724aece2a28beaab5720a777ae27e661ac51f1436be6eff3ca5ef64b';
+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([
+    'sha256-318004673a779499e82fd7316c7a6728f3bcdaf449bb4a557b6bd685b899dee3', // fix/public-okf-table1-sl-nos-and-temporal-thresholds (Section 393 Table 1 Sl Nos & 2025 Act thresholds)
+    'sha256-b17c37b2724aece2a28beaab5720a777ae27e661ac51f1436be6eff3ca5ef64b', // feat/okf-accounting-domain-expansion (46 Sections across 5 Domains, 52 Circulars, 47 Forms)
+    'sha256-a94baf08cbdea064a7b1bd25c1e1311821bf75e9b0d15cc8e0648339d487c79b', // feat/zoho-gstr2b-ap-reconciliation (38 Sections across 5 Domains, 44 Circulars, 39 Forms)
+    'sha256-df76c16ed86673426eeb87fafa1c23712830ce5314339ff17fbb2e0e1795e046', // feat/notification-07-2025-composition-rent-rcm-exclusion (38 Sections across 5 Domains, 42 Circulars)
+    'sha256-f7709f6a77a3b5ae16d69baf49f6e5c69bb01e29a4f13a506eb757220bf68e03', // feat/notification-09-2024-commercial-rent-rcm (38 Sections across 5 Domains, 41 Circulars)
+    'sha256-2e402bb02fe71939c79b9f11ad737d20faac21daf8e27417cb13ec1933511c19', // feat/gst-rule-42-43 (38 Sections across 5 Domains)
+    '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 +1893,428 @@ export class StatutoryClient {
         return revalueForeignExchangeIndAs109(payload);
     }
 
+    /**
+     * Business Combinations & Purchase Price Allocation (PPA) under Ind AS 103 / IFRS 3 / ASC 805.
+     */
+    calculateBusinessCombinationsIndAs103(payload) {
+        return calculateBusinessCombinationsIndAs103(payload);
+    }
+
+    /**
+     * Asset & CGU Impairment Testing & DCF Value in Use under Ind AS 36 / IAS 36 / ASC 360.
+     */
+    calculateImpairmentIndAs36(payload) {
+        return calculateImpairmentIndAs36(payload);
+    }
+
+    /**
+     * 5-Step Revenue Recognition & Relative SSP Allocation under Ind AS 115 / IFRS 15 / ASC 606.
+     */
+    calculateRevenueAllocationIndAs115(payload) {
+        return calculateRevenueAllocationIndAs115(payload);
+    }
+
+    /**
+     * Right-of-Use Asset & Lease Liability Amortization under Ind AS 116 / IFRS 16 / ASC 842.
+     */
+    calculateLeaseAmortizationIndAs116(payload) {
+        return calculateLeaseAmortizationIndAs116(payload);
+    }
+
+    /**
+     * Expected Credit Loss (ECL) Impairment under Ind AS 109 / IFRS 9 / ASC 326.
+     */
+    calculateExpectedCreditLossIndAs109(payload) {
+        return calculateExpectedCreditLossIndAs109(payload);
+    }
+
+    /**
+     * ESOP Graded Vesting Front-Loaded Amortization under Ind AS 102 / IFRS 2 / ASC 718.
+     */
+    calculateEsopAmortizationIndAs102(payload) {
+        return calculateEsopAmortizationIndAs102(payload);
+    }
+
+    /**
+     * Balance Sheet Deferred Tax (DTA / DTL) and ETR Reconciliation under Ind AS 12 / IAS 12 / ASC 740.
+     */
+    calculateDeferredTaxIndAs12(payload) {
+        return calculateDeferredTaxIndAs12(payload);
+    }
+
+    /**
+     * Provisions, Contingent Liabilities & Tax Dispute Triangulation under Ind AS 37 / IAS 37 / ASC 450.
+     */
+    evaluateProvisionsAndContingenciesIndAs37(payload) {
+        return evaluateProvisionsAndContingenciesIndAs37(payload);
+    }
+
+    /**
+     * Foreign Currency Monetary Revaluation & FCTR Translation under Ind AS 21 / IAS 21 / ASC 830.
+     */
+    calculateForeignCurrencyIndAs21(payload) {
+        return calculateForeignCurrencyIndAs21(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);
+    }
+
+    /**
+     * Rule 42: Inputs and input services common ITC reversal (monthly provisional).
+     */
+    calculateRule42InputServiceReversal(payload) {
+        return calculateRule42InputServiceReversal(payload);
+    }
+
+    /**
+     * Rule 42(2): Annual common credit true-up reconciliation & Section 50(1) interest.
+     */
+    reconcileRule42AnnualTrueUp(payload) {
+        return reconcileRule42AnnualTrueUp(payload);
+    }
+
+    /**
+     * Rule 43: Capital goods common ITC 60-month amortisation and reversal.
+     */
+    calculateRule43CapitalGoodsReversal(payload) {
+        return calculateRule43CapitalGoodsReversal(payload);
+    }
+
+    /**
+     * Rule 42 & 43: Combined input tax credit apportionment orchestrator.
+     */
+    calculateGstItcApportionmentRule42_43(payload) {
+        return calculateGstItcApportionmentRule42_43(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);
+    }
+
+    /**
+     * Parse raw Tally or ERP daybook CSV text into normalized vouchers.
+     * @param {string} csvText
+     */
+    parseTallyDaybookCsv(csvText) {
+        return parseTallyDaybookCsv(csvText);
+    }
+
+    /**
+     * Parse raw Tally XML daybook export into normalized vouchers.
+     * @param {string} xmlText
+     */
+    parseTallyDaybookXml(xmlText) {
+        return parseTallyDaybookXml(xmlText);
+    }
+
+    /**
+     * Reconcile daybook vouchers against Section 194Q and Section 40(a)(ia) rules.
+     * @param {Array<Object>} vouchers
+     * @param {Object} [options]
+     */
+    reconcileDaybook(vouchers, options = {}) {
+        return reconcile194QDaybook(vouchers, options);
+    }
+
+    /**
+     * Programmatic alias for reconcileDaybook.
+     */
+    reconcile194QDaybook(vouchers, options = {}) {
+        return reconcile194QDaybook(vouchers, options);
+    }
+
+    /**
+     * Generate Tally-compliant XML compensating journal vouchers for unwithheld TDS.
+     * @param {Object} reconciliationResult
+     * @param {Object} [options]
+     */
+    generateTallyJournalXml(reconciliationResult, options = {}) {
+        return generateTally194QJournalXml(reconciliationResult, options);
+    }
+
+    /**
+     * Programmatic alias for generateTallyJournalXml.
+     */
+    generateTally194QJournalXml(reconciliationResult, options = {}) {
+        return generateTally194QJournalXml(reconciliationResult, options);
+    }
+
+    /**
+     * Format a clean Markdown audit exception report for Form 3CD working papers.
+     * @param {Object} reconciliationResult
+     */
+    generateAuditReport(reconciliationResult) {
+        return generateAuditMarkdownReport(reconciliationResult);
+    }
+
+    /**
+     * Parse raw Zoho Books Bills CSV text into normalized bill records.
+     * @param {string} csvText
+     */
+    parseZohoBillsCsv(csvText) {
+        return parseZohoBillsCsv(csvText);
+    }
+
+    /**
+     * Parse raw Zoho Books API JSON payload into normalized bill records.
+     * @param {Object|string} jsonData
+     */
+    parseZohoBillsJson(jsonData) {
+        return parseZohoBillsJson(jsonData);
+    }
+
+    /**
+     * Parse raw GST Portal Form GSTR-2B JSON payload into normalized invoice and CDNR records.
+     * @param {Object|string} gstr2bData
+     */
+    parseGstr2bJson(gstr2bData) {
+        return parseGstr2bJson(gstr2bData);
+    }
+
+    /**
+     * Reconcile Zoho Books AP Bills with Form GSTR-2B and audit Rule 37 180-day aging.
+     * @param {Object} params
+     * @param {Array<Object>|string} params.zohoBills
+     * @param {Array<Object>|string} params.gstr2b
+     * @param {Object} [params.options]
+     */
+    reconcileZohoGstr2b(params) {
+        return reconcileZohoGstr2b(params);
+    }
+
+    /**
+     * Generate an executive Markdown audit exception memorandum for Zoho Books & GSTR-2B.
+     * @param {Object} reconResult
+     */
+    generateGstr2bAuditMarkdownReport(reconResult) {
+        return generateGstr2bAuditMarkdownReport(reconResult);
+    }
+
+    /**
+     * Programmatic alias for generateGstr2bAuditMarkdownReport.
+     */
+    generateGstr2bAuditReport(reconResult) {
+        return generateGstr2bAuditMarkdownReport(reconResult);
+    }
+
+    /**
+     * Reconstruct cumulative portfolio ECL utilization for multiple overlapping overdue invoices under Rule 88B(3).
+     * @param {Object} params
+     */
+    calculatePortfolioEclUtilizationInterest(params) {
+        return calculatePortfolioEclUtilizationInterest(params);
+    }
+
+    /**
+     * Run regulatory watchtower surveillance and generate Empanelment Freshness Certificate.
+     * @param {Object} [options]
+     */
+    async runWatchtower(options = {}) {
+        const { runStatutoryWatchtower: runner } = await import('../scripts/watchtower.js');
+        return runner({ okfDir: this.okfDir, ...options });
+    }
+
+    /**
+     * Calculate exact Day 180 overdue start date for an invoice.
+     * @param {string} billDateIso
+     */
+    calculateOverdueStartDate(billDateIso) {
+        return calculateOverdueStartDate(billDateIso);
+    }
+
+    /**
+     * Calculate chronological interest under Section 50(1) read with Rule 88B(3)
+     * across Electronic Credit Ledger (ECL) movements.
+     * @param {Object} params
+     */
+    calculateEclUtilizationInterest(params) {
+        return calculateEclUtilizationInterest(params);
+    }
+
+    /**
+     * Construct an immutable evidence provenance record for a reconciliation item.
+     * @param {Object} params
+     */
+    buildEvidenceProvenance(params) {
+        return buildEvidenceProvenance(params);
+    }
+
+    /**
+     * Normalize invoice number for exact and alphanumeric canonical matching.
+     * @param {string} raw
+     */
+    normalizeInvoiceNumber(raw) {
+        return normalizeInvoiceNumber(raw);
+    }
+
+    /**
+     * Normalize and validate GSTIN string.
+     * @param {string} raw
+     */
+    normalizeGstin(raw) {
+        return normalizeGstin(raw);
+    }
+
+    /**
+     * Programmatic alias for generateAuditReport.
+     */
+    generateAuditMarkdownReport(reconciliationResult) {
+        return generateAuditMarkdownReport(reconciliationResult);
+    }
+
+    /**
+     * Clean and normalize raw accounting numeric input.
+     * @param {any} val
+     * @param {Object} [options]
+     */
+    cleanNumericAmount(val, options = {}) {
+        return cleanNumericAmount(val, options);
+    }
+
+    /**
+     * Round an amount to paisa precision (2 decimal places).
+     * @param {any} amount
+     */
+    roundToPaisa(amount) {
+        return roundToPaisa(amount);
+    }
+
+    /**
+     * Convert rupee amount to integer paise for zero-drift arithmetic.
+     * @param {any} amount
+     * @param {string} [fieldName='amount']
+     */
+    toIntegerPaise(amount, fieldName = 'amount') {
+        return toIntegerPaise(amount, fieldName);
+    }
+
+    /**
+     * Convert integer paise back to rounded rupees.
+     * @param {number} paise
+     */
+    fromIntegerPaise(paise) {
+        return fromIntegerPaise(paise);
+    }
+
     /**
      * Retrieve statutory outcomes and disposition codes.
      * @param {string} [provision] Optional section code or provision alias
@@ -2049,7 +2559,7 @@ export const STATUTORY_CROSSWALK_CATALOG = [
         successor: {
             act: 'Income-tax Act, 2025 (Act No. 1 of 2025)',
             sectionCode: '393',
-            statutorySection: 'Section 393(1), Table 8, Item (ii)',
+            statutorySection: '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',
             effectiveDate: '2026-04-01',
             threshold: 'Buyer turnover > ₹10 Cr in preceding FY; annual purchases > ₹50 Lakhs in current FY',
@@ -2064,10 +2574,10 @@ export const STATUTORY_CROSSWALK_CATALOG = [
             subsidiary: 'General Clauses Act, 1897 Section 6 (Effect of Repeal)',
             legalPrinciple: 'Tax withholding liability crystallizes on the earlier of credit to payee account in books or payment disbursement. If the trigger event occurred on or before 31 March 2026, the 1961 Act governs the deduction, remittance, and compliance obligations, notwithstanding subsequent settlement.'
         },
-        aliases: ['194q', 'sec194q', 'section 194q', '393', 'sec393', 'section 393', '393(1)', '393(1)(table 8)(ii)', 'goods tds', 'purchase of goods']
+        aliases: ['194q', 'sec194q', 'section 194q', '393', 'sec393', 'section 393', '393(1)', '393(1)(table 1)(sl 8)(ii)', '393(1)(table 8)(ii)', 'ita2025_sec393_table1_sl8_ii', 'goods tds', 'purchase of goods']
     },
     {
-        id: 'CROSSWALK_194J_393_TABLE6_III',
+        id: 'CROSSWALK_194J_393_TABLE1_SL6_III',
         domain: 'direct_tax',
         predecessor: {
             act: 'Income-tax Act, 1961 (Act No. 43 of 1961)',
@@ -2083,10 +2593,10 @@ export const STATUTORY_CROSSWALK_CATALOG = [
         successor: {
             act: 'Income-tax Act, 2025 (Act No. 1 of 2025)',
             sectionCode: '393',
-            statutorySection: 'Section 393(1), Table 6, Item (iii)',
+            statutorySection: 'Section 393(1), Table 1, Sl. No. 6(iii)',
             title: 'Deduction of tax at source on fees for professional or technical services',
             effectiveDate: '2026-04-01',
-            threshold: '₹30,000 aggregate in financial year per category',
+            threshold: '₹50,000 aggregate in financial year per category',
             standardRate: '2.0% (FTS) / 10.0% (Professional)',
             penaltyRate: '20.0% (Section 397(2))',
             challan: 'Challan under Income-tax Act, 2025',
@@ -2098,10 +2608,10 @@ export const STATUTORY_CROSSWALK_CATALOG = [
             subsidiary: 'General Clauses Act, 1897 Section 6 (Effect of Repeal)',
             legalPrinciple: 'Liability crystallizes on earlier of credit or payment. Pre-April 1, 2026 events are saved and governed under the 1961 Act.'
         },
-        aliases: ['194j', 'sec194j', 'section 194j', '393(1)(table 6)', 'technical services tds', 'professional fees tds', 'fts']
+        aliases: ['194j', 'sec194j', 'section 194j', '393(1)(table 1)(sl 6)(iii)', '393(1)(table 6)', 'ita2025_sec393_table1_sl6_iii', 'technical services tds', 'professional fees tds', 'fts']
     },
     {
-        id: 'CROSSWALK_194C_393_TABLE3_I',
+        id: 'CROSSWALK_194C_393_TABLE1_SL6_I',
         domain: 'direct_tax',
         predecessor: {
             act: 'Income-tax Act, 1961 (Act No. 43 of 1961)',
@@ -2117,7 +2627,7 @@ export const STATUTORY_CROSSWALK_CATALOG = [
         successor: {
             act: 'Income-tax Act, 2025 (Act No. 1 of 2025)',
             sectionCode: '393',
-            statutorySection: 'Section 393(1), Table 3, Item (i)',
+            statutorySection: 'Section 393(1), Table 1, Sl. No. 6(i)',
             title: 'Deduction of tax at source on payments to contractors',
             effectiveDate: '2026-04-01',
             threshold: 'Single contract > ₹30,000 or aggregate > ₹1,00,000 in FY',
@@ -2132,17 +2642,17 @@ export const STATUTORY_CROSSWALK_CATALOG = [
             subsidiary: 'General Clauses Act, 1897 Section 6 (Effect of Repeal)',
             legalPrinciple: 'Liability crystallizes on earlier of credit or payment. Pre-April 1, 2026 events are saved and governed under the 1961 Act.'
         },
-        aliases: ['194c', 'sec194c', 'section 194c', '393(1)(table 3)', 'contractor tds', 'subcontractor tds']
+        aliases: ['194c', 'sec194c', 'section 194c', '393(1)(table 1)(sl 6)(i)', '393(1)(table 3)', 'contractor tds', 'subcontractor tds']
     },
     {
-        id: 'CROSSWALK_194I_393_TABLE5_I',
+        id: 'CROSSWALK_194I_393_TABLE1_SL2',
         domain: 'direct_tax',
         predecessor: {
             act: 'Income-tax Act, 1961 (Act No. 43 of 1961)',
             sectionCode: '194I',
             statutorySection: 'Section 194I',
             title: 'Deduction of tax at source on rent',
-            threshold: '₹2,40,000 aggregate in financial year',
+            threshold: '₹50,000 per month (or part of month)',
             standardRate: '2.0% (Plant & Machinery) / 10.0% (Land & Building)',
             penaltyRate: '20.0% (Section 206AA)',
             challan: 'ITNS 281',
@@ -2151,7 +2661,7 @@ export const STATUTORY_CROSSWALK_CATALOG = [
         successor: {
             act: 'Income-tax Act, 2025 (Act No. 1 of 2025)',
             sectionCode: '393',
-            statutorySection: 'Section 393(1), Table 5, Item (i)',
+            statutorySection: 'Section 393(1), Table 1, Sl. No. 2',
             title: 'Deduction of tax at source on rent',
             effectiveDate: '2026-04-01',
             threshold: '₹2,40,000 aggregate in financial year',
@@ -2166,10 +2676,10 @@ export const STATUTORY_CROSSWALK_CATALOG = [
             subsidiary: 'General Clauses Act, 1897 Section 6 (Effect of Repeal)',
             legalPrinciple: 'Liability crystallizes on earlier of credit or payment. Pre-April 1, 2026 events are saved and governed under the 1961 Act.'
         },
-        aliases: ['194i', 'sec194i', 'section 194i', '393(1)(table 5)', 'rent tds']
+        aliases: ['194i', 'sec194i', 'section 194i', '393(1)(table 1)(sl 2)', '393(1)(table 5)', 'rent tds']
     },
     {
-        id: 'CROSSWALK_194H_393_TABLE4_I',
+        id: 'CROSSWALK_194H_393_TABLE1_SL1_II',
         domain: 'direct_tax',
         predecessor: {
             act: 'Income-tax Act, 1961 (Act No. 43 of 1961)',
@@ -2185,10 +2695,10 @@ export const STATUTORY_CROSSWALK_CATALOG = [
         successor: {
             act: 'Income-tax Act, 2025 (Act No. 1 of 2025)',
             sectionCode: '393',
-            statutorySection: 'Section 393(1), Table 4, Item (i)',
+            statutorySection: 'Section 393(1), Table 1, Sl. No. 1(ii)',
             title: 'Deduction of tax at source on commission or brokerage',
             effectiveDate: '2026-04-01',
-            threshold: '₹15,000 aggregate in financial year',
+            threshold: '₹20,000 aggregate in financial year',
             standardRate: '2.0%',
             penaltyRate: '20.0% (Section 397(2))',
             challan: 'Challan under Income-tax Act, 2025',
@@ -2200,10 +2710,10 @@ export const STATUTORY_CROSSWALK_CATALOG = [
             subsidiary: 'General Clauses Act, 1897 Section 6 (Effect of Repeal)',
             legalPrinciple: 'Liability crystallizes on earlier of credit or payment. Pre-April 1, 2026 events are saved and governed under the 1961 Act.'
         },
-        aliases: ['194h', 'sec194h', 'section 194h', '393(1)(table 4)', 'commission tds', 'brokerage tds']
+        aliases: ['194h', 'sec194h', 'section 194h', '393(1)(table 1)(sl 1)(ii)', '393(1)(table 4)', 'commission tds', 'brokerage tds']
     },
     {
-        id: 'CROSSWALK_194R_393_TABLE8_12',
+        id: 'CROSSWALK_194R_393_TABLE1_SL8_IV',
         domain: 'direct_tax',
         predecessor: {
             act: 'Income-tax Act, 1961 (Act No. 43 of 1961)',
@@ -2219,7 +2729,7 @@ export const STATUTORY_CROSSWALK_CATALOG = [
         successor: {
             act: 'Income-tax Act, 2025 (Act No. 1 of 2025)',
             sectionCode: '393',
-            statutorySection: 'Section 393(1), Table 8, Item 12',
+            statutorySection: 'Section 393(1), Table 1, Sl. No. 8(iv)',
             title: 'Deduction of tax at source on benefit or perquisite in respect of business or profession',
             effectiveDate: '2026-04-01',
             threshold: '₹20,000 aggregate value in financial year',
@@ -2234,7 +2744,7 @@ export const STATUTORY_CROSSWALK_CATALOG = [
             subsidiary: 'General Clauses Act, 1897 Section 6 (Effect of Repeal)',
             legalPrinciple: 'Liability crystallizes on earlier of credit or payment. Pre-April 1, 2026 events are saved and governed under the 1961 Act.'
         },
-        aliases: ['194r', 'sec194r', 'section 194r', 'perquisites tds', 'business benefits tds']
+        aliases: ['194r', 'sec194r', 'section 194r', '393(1)(table 1)(sl 8)(iv)', 'perquisites tds', 'business benefits tds']
     },
     {
         id: 'CROSSWALK_195_393_2',
@@ -2762,7 +3272,7 @@ export const STATUTORY_AMENDMENTS_CHANGELOG = [
         statute: 'Income-tax Act, 2025 (Act No. 1 of 2025)',
         legalAuthority: 'Parliament of India / Income-tax Act, 2025',
         previousValue: 'Income-tax Act, 1961 (Scattered Chapter XVII-B sections: 194C, 194J, 194Q, 194I, 194H, 194R, 195)',
-        amendedValue: 'Income-tax Act, 2025 Section 393 Tables (Table 3: Contractors, Table 4: Commission, Table 5: Rent, Table 6: Professional/FTS, Table 8: Goods/Perquisites)',
+        amendedValue: 'Income-tax Act, 2025 Section 393 Table 1 (Sl No 1: Commission, Sl No 2: Rent, Sl No 5: Interest, Sl No 6: Contractors/FTS, Sl No 8: Goods/Perquisites)',
         changeSummary: 'The Income-tax Act, 2025 consolidates and restructures direct tax withholding into unified schedules under Section 393, repealing the 1961 Act subject to Section 536 savings.',
         statutoryImpact: 'Withholding liabilities on or after 1 April 2026 are governed by 2025 Act section references and procedural compliance.',
         aliases: ['393', 'income tax act 2025', '2025 act']
@@ -2820,18 +3330,89 @@ export function getStatutoryDiff(options = {}) {
 }
 
 // ── Deterministic Zero-Dependency Statutory Calculators Export ──────────────
+async function runStatutoryWatchtower(options = {}) {
+    const { runStatutoryWatchtower: runner } = await import('../scripts/watchtower.js');
+    return runner(options);
+}
+
 export {
     roundToPaisa,
     roundSection288B,
+    cleanNumericAmount,
+    toIntegerPaise,
+    fromIntegerPaise,
+    MalformedNumericInputError,
+    MissingMandatoryParameterError,
+    assertMandatoryNumeric,
     calculateCorporateTaxMatVsConcessional,
     evaluatePlaceOfSupplyAndLut,
     calculateTransferPricingAlp,
     evaluateSection79LossContinuity,
+    evaluateSection281TaxClearance,
     revalueForeignExchangeIndAs109,
+    calculateBusinessCombinationsIndAs103,
+    calculateImpairmentIndAs36,
+    calculateRevenueAllocationIndAs115,
+    calculateLeaseAmortizationIndAs116,
+    calculateExpectedCreditLossIndAs109,
+    calculateEsopAmortizationIndAs102,
+    calculateDeferredTaxIndAs12,
+    evaluateProvisionsAndContingenciesIndAs37,
+    calculateForeignCurrencyIndAs21,
+    resolveMissingPanPenaltyFloor,
+    evaluateSection194Q,
+    evaluateSection194C,
+    evaluateSection194H,
+    evaluateSection194I,
+    evaluateSection194J,
+    evaluateSection194A,
+    evaluateSection194O,
+    evaluateSection194IA,
+    evaluateSection194IB,
+    evaluateSection194M,
+    evaluateSection194R,
+    evaluateSection43BStatutoryPayables,
+    calculateItcReversalRule37,
+    calculateRule37ASupplierNonFilingReversal,
+    evaluateSection206C1H,
+    evaluateSection43bH,
+    calculateMsmeCompoundInterest,
+    calculateAdvanceTaxAndInterest,
+    calculateRule42InputServiceReversal,
+    reconcileRule42AnnualTrueUp,
+    calculateRule43CapitalGoodsReversal,
+    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,
-    enrichWithOutcomeExplanation
+    enrichWithOutcomeExplanation,
+    parseTallyDaybookCsv,
+    parseTallyDaybookXml,
+    reconcile194QDaybook,
+    generateTally194QJournalXml,
+    generateAuditMarkdownReport,
+    getIndianFinancialYear,
+    parseZohoBillsCsv,
+    parseZohoBillsJson,
+    parseGstr2bJson,
+    reconcileZohoGstr2b,
+    generateGstr2bAuditMarkdownReport,
+    normalizeInvoiceNumber,
+    normalizeGstin,
+    calculateOverdueStartDate,
+    calculateEclUtilizationInterest,
+    calculatePortfolioEclUtilizationInterest,
+    buildEvidenceProvenance,
+    runStatutoryWatchtower
 };