@mudraforge/statutory 2.11.0 → 2.13.0

package/okf/international_tax/foreign_exchange_indas_21_109/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS21_FOREIGN_EXCHANGE",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 21 & Ind AS 109",
+  "successorStatute": "Ind AS 21 & 109",
+  "successorSection": "Ind AS 21 & 109",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Period-end closing spot rate monetary item revaluation"
+  },
+  "computation": {
+    "archetype": "FX_SPOT_REVALUATION_INDAS21_109",
+    "monetaryPnlDirect": true
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/international_tax/foreign_tax_credit_irc_901_904/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "IRC_SEC901_904_FTC",
+  "version": "1.0.0",
+  "governingStatute": "US Internal Revenue Code & DTAA Article 23",
+  "statutorySection": "IRC §§ 901/904 & Income-tax Act Section 90/91",
+  "successorStatute": "IRC §§ 901/904",
+  "successorSection": "Sections 901/904",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Foreign tax credit relief limitation and ordinary credit computation"
+  },
+  "computation": {
+    "archetype": "FOREIGN_TAX_CREDIT_RELIEF",
+    "limitationBasis": "LOWER_OF_DOMESTIC_OR_FOREIGN_TAX"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/international_tax/transfer_pricing_alp_92c/ast.json

@@ -0,0 +1,25 @@
+{
+  "sectionId": "ITACT1961_SEC92C",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 92C read with Rule 10CA",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 92C equivalent",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluation of international transaction margin against comparable dataset"
+  },
+  "computation": {
+    "archetype": "TRANSFER_PRICING_PERCENTILE_ALP",
+    "wholesaleTolerancePercent": 3.0,
+    "standardTolerancePercent": 1.0,
+    "minComparablesForPercentile": 6,
+    "rangePercentileLower": 35,
+    "rangePercentileUpper": 65,
+    "secondaryAdjustmentThresholdInr": 10000000
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/manifest.json

@@ -1,18 +1,22 @@
 {
   "okfVersion": "2.9.0",
-  "publishedAt": "2026-10-29T07:01:13.976Z",
-  "rootHash": "sha256-feb1555f10c9f5c70de18ef340e0ba6cf1f060fb19cae866aa36240345c46f3a",
-  "totalSections": 37,
-  "totalFiles": 112,
+  "publishedAt": "2026-11-07T21:01:02.220Z",
+  "rootHash": "sha256-7ffc75e8611a9c966eea756dd544fdae9144e2318d3478633232bb876d05e364",
+  "totalSections": 46,
+  "totalFiles": 191,
   "changelog": "Expanded statutory commons with 5 Corporate Finance Domains: Corporate Tax MAT vs 115BAA, Place of Supply & Zero-Rated Export LUT, Transfer Pricing ALP & Rule 10CA, Section 79 Loss Continuity, and Ind AS 21 & 109 FX Revaluation.",
   "domains": {
     "corporate_ma_restructuring": [
+      "INDAS-103-IFRS-3",
+      "INDAS-36-IAS-36",
       "ITA-SEC-79",
+      "INDAS-102-ASC-718",
       "50B",
       "281"
     ],
     "direct_tax": [
       "115BAA-115JB",
+      "INDAS-12-ASC-740",
       "206AB",
       "43B",
       "206C(1H)",
@@ -31,6 +35,7 @@
     ],
     "indirect_tax_gst": [
       "17(5)",
+      "RULE-42-43",
       "8",
       "10",
       "34",
@@ -43,6 +48,7 @@
     ],
     "international_tax": [
       "195",
+      "INDAS-109-IFRS-9",
       "INDAS-21-109-FX",
       "IRC-901-904",
       "ITA-SEC-92C-RULE-10CA"
@@ -50,15 +56,22 @@
     "msme_commercial": [
       "MSMED-15-16",
       "MSMED-SEC-7",
+      "INDAS-116-ASC-842",
       "MCA-MSME-1",
+      "INDAS-37-ASC-450",
+      "INDAS-115-ASC-606",
       "MSMED-SEC-22"
     ]
   },
   "sections": [
+    "INDAS-103-IFRS-3",
+    "INDAS-36-IAS-36",
     "ITA-SEC-79",
+    "INDAS-102-ASC-718",
     "50B",
     "281",
     "115BAA-115JB",
+    "INDAS-12-ASC-740",
     "206AB",
     "43B",
     "206C(1H)",
@@ -75,6 +88,7 @@
     "194-IB",
     "194J",
     "17(5)",
+    "RULE-42-43",
     "8",
     "10",
     "34",
@@ -85,123 +99,206 @@
     "RULE-37-37A",
     "9(3)",
     "195",
+    "INDAS-109-IFRS-9",
     "INDAS-21-109-FX",
     "IRC-901-904",
     "ITA-SEC-92C-RULE-10CA",
     "MSMED-15-16",
     "MSMED-SEC-7",
+    "INDAS-116-ASC-842",
     "MCA-MSME-1",
+    "INDAS-37-ASC-450",
+    "INDAS-115-ASC-606",
     "MSMED-SEC-22"
   ],
   "files": {
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+    "corporate_ma_restructuring/business_combinations_indas_103/circulars/mca_notification_indas_103_business_combinations.md": "1691e5c220de023aa4312ac19883b8588821404886303def351927be2ecbeaa9",
+    "corporate_ma_restructuring/business_combinations_indas_103/forms/purchase_price_allocation_schedule.json": "901d807f525d29050dabe65a7389d4293cc4becf1d7a5fc16b6712c5d2a25144",
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+    "msme_commercial/provisions_contingencies_indas_37/ast.json": "6eb80c6deb7bfb2e94a604d240ff7dada726eae857dc8b1a88bbbb9b84f72c34",
+    "msme_commercial/provisions_contingencies_indas_37/circulars/mca_notification_indas_37_provisions.md": "ce311c408c3f65740700802ed7df25c72369eff2d0fa2dd48f676b45c894ff13",
+    "msme_commercial/provisions_contingencies_indas_37/forms/provisions_and_contingent_liabilities_register.json": "b00c0f208f6e11bd7a8330e457e46a55c316c4037b1113c9f0f6e38a59344fac",
+    "msme_commercial/provisions_contingencies_indas_37/section.json": "66383efbb337b619f5601638589e0b7db6605a6a6ac4453eb5e68318a1a44173",
+    "msme_commercial/revenue_recognition_indas_115/ast.json": "69fc9a14fce62c89988518088832eae8e53486cdeb0aa68008ccbe02871cf71c",
+    "msme_commercial/revenue_recognition_indas_115/circulars/mca_notification_indas_115_revenue_contracts.md": "b1710ce4f21e776f26d3783a3dfceb7e4235ca8b0a3c7cbb18b57c567ac3a64d",
+    "msme_commercial/revenue_recognition_indas_115/forms/revenue_contract_5step_allocation_schedule.json": "2a330847ab68aba466bd76a5c6de522978d23ce5d4acf5e452516fd3c4f103c1",
+    "msme_commercial/revenue_recognition_indas_115/section.json": "c3891264fcbeefa4f3ab78f101efc9c1056f0787988f07556c70e1d5ddaebbd0",
+    "msme_commercial/statutory_disclosures_sec22/ast.json": "9fd2130697d4b81c1e41d4d1f65d4e59671e837480796262523db9ac8f86186e",
     "msme_commercial/statutory_disclosures_sec22/circulars/icai_guidance_note_schedule_iii_trade_payables.md": "0452d2bfbeff992abc8dbb08d5f24a5a3010a91a9d2ed0f978917dfb778af26e",
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package/okf/msme_commercial/delayed_payments_15_16/ast.json

@@ -0,0 +1,38 @@
+{
+  "sectionId": "MSMED2006_SEC15_16",
+  "version": "1.0.0",
+  "governingStatute": "Micro, Small and Medium Enterprises Development Act, 2006",
+  "statutorySection": "Sections 15 & 16 of MSMED Act, 2006",
+  "successorStatute": "MSMED Act, 2006",
+  "successorSection": "Sections 15 & 16",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Interest accrues upon payment delay past statutory due date or appointed day"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TRADER_EXCLUSION",
+      "field": "vendorNicCode",
+      "operator": "IN",
+      "value": ["45", "46", "47"],
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_TRADER_EXCLUSION",
+        "reason": "Wholesale and Retail Traders (NIC 45, 46, 47) excluded from MSMED Chapter V under Ministry OM dated 02.07.2021"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "COMPOUND_INTEREST_MONTHLY_RESTS",
+    "rateMultiplier": 3,
+    "defaultBankRate": 0.0675,
+    "defaultTimelineDays": 15,
+    "maxAgreedDays": 45,
+    "compoundingRest": "CALENDAR_MONTH",
+    "dayCountConvention": "ACTUAL/365_OR_366"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/msme_commercial/enterprise_classification_sec7/ast.json

@@ -0,0 +1,25 @@
+{
+  "sectionId": "MSMED2006_SEC7",
+  "version": "1.0.0",
+  "governingStatute": "Micro, Small and Medium Enterprises Development Act, 2006",
+  "statutorySection": "Section 7 of MSMED Act, 2006",
+  "successorStatute": "MSMED Act, 2006",
+  "successorSection": "Section 7",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluation based on annual audited investment and turnover criteria"
+  },
+  "computation": {
+    "archetype": "ENTERPRISE_CLASSIFICATION_MSME",
+    "microPlantMachineryPaisa": "1000000000",
+    "microTurnoverPaisa": "5000000000",
+    "smallPlantMachineryPaisa": "10000000000",
+    "smallTurnoverPaisa": "50000000000",
+    "mediumPlantMachineryPaisa": "50000000000",
+    "mediumTurnoverPaisa": "250000000000"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/msme_commercial/lease_accounting_indas_116/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS116_LEASES",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 116 / ASC 842",
+  "successorStatute": "Ind AS 116",
+  "successorSection": "Ind AS 116",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "ROU asset capitalization and lease liability amortization schedule"
+  },
+  "computation": {
+    "archetype": "LEASE_AMORTIZATION_INDAS116",
+    "discountMethod": "INCREMENTAL_BORROWING_RATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/msme_commercial/lease_accounting_indas_116/circulars/mca_notification_indas_116_leases.md

@@ -0,0 +1,48 @@
+---
+id: mca_notification_indas_116_leases
+title: MCA Notification G.S.R. 273(E): Companies (Indian Accounting Standards) Amendment Rules, 2019 notifying Ind AS 116
+authority: Ministry of Corporate Affairs (MCA), Government of India
+date: 2019-03-30
+statutory_section: Ind AS 116 read with Section 133 of Companies Act, 2013
+valid_from: 2019-04-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.html
+---
+
+# Ministry of Corporate Affairs — Notification G.S.R. 273(E)
+
+## Companies (Indian Accounting Standards) Amendment Rules, 2019: Ind AS 116 Leases
+
+**Authority**: Ministry of Corporate Affairs, New Delhi  
+**Effective Date**: 1st April, 2019  
+**Applicability**: Mandatory for all companies governed by Ind AS under Section 133 of the Companies Act, 2013  
+
+### Statutory Objective
+The Central Government notified the **Indian Accounting Standard (Ind AS) 116: Leases**, converging verbatim with **IFRS 16** and aligning with **US GAAP ASC Topic 842**. Ind AS 116 supersedes **Ind AS 17 (Leases)**, eliminating the distinction between operating leases and finance leases for lessees. All leases must now be recognized directly on the entity's balance sheet as a Right-of-Use (ROU) Asset and Lease Liability.
+
+### Core Provisions & Balance Sheet Mandate
+
+1. **Definition of a Lease**
+   - A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
+   - Control requires both:
+     a) The right to obtain substantially all of the economic benefits from use of the identified asset.
+     b) The right to direct the use of the identified asset.
+
+2. **Single On-Balance-Sheet Lessee Model**
+   - At lease commencement, the lessee recognizes:
+     a) **Lease Liability**: Measured at the present value of the remaining lease payments, discounted using the interest rate implicit in the lease, or the lessee's Incremental Borrowing Rate (IBR).
+     b) **Right-of-Use (ROU) Asset**: Measured at cost, comprising initial lease liability + prepayments made at or before commencement + initial direct costs + dismantling/restoration provision - lease incentives received.
+
+3. **Subsequent Measurement & Front-Loaded Expense Profile**
+   - **ROU Asset**: Depreciated on a straight-line basis over the shorter of the lease term or useful life.
+   - **Lease Liability**: Accreted over time by applying the effective interest rate method (recognizing interest expense in finance costs) and reduced by cash lease payments disbursed.
+   - This replaces straight-line operating rent expense with a **front-loaded expense profile** (higher total expense in early lease years due to higher interest on unamortized liability).
+
+4. **Statutory Practical Expedients & Exemptions**
+   - **Short-Term Leases**: Leases with a term of 12 months or less with no purchase option may elect to recognize lease payments as an operating expense on a straight-line basis.
+   - **Low-Value Assets**: Leases where the underlying asset when new has a value of approximately USD 5,000 / INR 4 Lakhs or less (e.g. personal laptops, office furniture) may elect operating expense treatment.
+
+### Dual-Reporting & Corporate Tax Reconciliation
+- **US GAAP ASC 842 Interplay**: While Ind AS 116 and IFRS 16 treat all leases as finance-type (separate interest and depreciation), US GAAP ASC 842 maintains a dual-classification model where operating leases reflect a single straight-line lease cost in operating expenses. Dual-reporting corporate groups must generate parallel reconciliation ledgers.
+- **Indian Income Tax (Section 32/37)**: Indian direct tax law does not recognize Ind AS 116 ROU asset depreciation or lease liability interest. Taxpayers claim actual contractual lease rentals under Section 37(1). This divergence generates temporary timing differences requiring **Deferred Tax Accounting under Ind AS 12 / ASC 740**.

package/okf/msme_commercial/lease_accounting_indas_116/forms/lease_rou_asset_and_liability_schedule.json

@@ -0,0 +1,55 @@
+{
+  "formId": "INDAS_116_ROU_ASSET_AND_LIABILITY_SCHEDULE",
+  "title": "Ind AS 116 / IFRS 16 / ASC 842 Right-of-Use Asset and Lease Liability Amortization Schedule",
+  "governingStandard": "Ind AS 116 read with IFRS 16 and US GAAP ASC 842",
+  "authority": "Ministry of Corporate Affairs (MCA) & Financial Accounting Standards Board (FASB)",
+  "version": "2.11.0",
+  "schema": {
+    "leaseContractMetadata": {
+      "leaseId": { "type": "string", "required": true },
+      "lessorName": { "type": "string", "required": true },
+      "lessorGstinOrTaxId": { "type": "string", "required": true },
+      "assetDescription": { "type": "string", "required": true },
+      "commencementDate": { "type": "string", "format": "date", "required": true },
+      "leaseTermMonths": { "type": "integer", "minimum": 1, "required": true },
+      "currency": { "type": "string", "default": "INR" }
+    },
+    "discountRateParameters": {
+      "rateType": {
+        "type": "string",
+        "enum": ["RATE_IMPLICIT_IN_LEASE", "LESSEE_INCREMENTAL_BORROWING_RATE"],
+        "default": "LESSEE_INCREMENTAL_BORROWING_RATE"
+      },
+      "annualDiscountRatePercentage": { "type": "number", "minimum": 0, "required": true },
+      "monthlyDiscountRatePercentage": { "type": "number", "minimum": 0, "required": true }
+    },
+    "initialMeasurement": {
+      "monthlyPaymentAmount": { "type": "number", "required": true },
+      "paymentTiming": { "type": "string", "enum": ["ADVANCE", "ARREARS"], "default": "ARREARS" },
+      "initialPresentValueLeaseLiability": { "type": "number", "required": true },
+      "initialPrepayments": { "type": "number", "default": 0 },
+      "initialDirectCosts": { "type": "number", "default": 0 },
+      "restorationProvision": { "type": "number", "default": 0 },
+      "leaseIncentivesReceived": { "type": "number", "default": 0 },
+      "initialRightOfUseAsset": { "type": "number", "required": true }
+    },
+    "subsequentScheduleSummary": {
+      "totalCashLeasePayments": { "type": "number", "required": true },
+      "totalInterestExpensePnl": { "type": "number", "required": true },
+      "totalDepreciationExpensePnl": { "type": "number", "required": true },
+      "monthlyStraightLineDepreciation": { "type": "number", "required": true },
+      "frontLoadedExpenseVariance": { "type": "number", "description": "Variance between Year 1 P&L charge and straight-line cash rent" }
+    },
+    "statutoryAttestation": {
+      "isAuthorizedToDisburse": { "type": "boolean", "const": false },
+      "exemptionApplied": {
+        "isShortTermExempt": { "type": "boolean", "default": false },
+        "isLowValueExempt": { "type": "boolean", "default": false }
+      },
+      "dualReportingConformity": {
+        "indAs116Conformant": { "type": "boolean", "required": true },
+        "usGaapAsc842Conformant": { "type": "boolean", "required": true }
+      }
+    }
+  }
+}