@mudraforge/statutory 2.11.0 → 2.13.0

package/src/usvm/math_rational.js

@@ -0,0 +1,165 @@
+/**
+ * ═══════════════════════════════════════════════════════════════════════════
+ * MUDRAFORGE UNIVERSAL STATUTORY VIRTUAL MACHINE (USVM) - RATIONAL ARITHMETIC
+ * ═══════════════════════════════════════════════════════════════════════════
+ *
+ * Implements 5-stage rational arithmetic, sub-paisa remainder preservation,
+ * commercial currency quantization, and statutory assessment rounding (Section 288B/516).
+ *
+ * Guarantees zero floating-point drift and eliminates premature integer truncation.
+ *
+ * Specification: RFC-009 (Revision 2.1)
+ */
+
+/**
+ * Converts any numeric or string representation of an INR rupee amount into
+ * an exact integer number of paise represented as a BigInt.
+ * Avoids floating-point drift by splitting on decimal point.
+ */
+export function toBigIntPaise(amount) {
+    if (amount === undefined || amount === null) return 0n;
+    if (typeof amount === 'bigint') return amount;
+
+    if (typeof amount === 'number') {
+        if (!Number.isFinite(amount) || isNaN(amount) || Object.is(amount, -0)) return 0n;
+        // Format to fixed 2 decimal places to avoid standard IEEE-754 precision artifacts
+        const str = amount.toFixed(2);
+        return toBigIntPaise(str);
+    }
+
+    if (typeof amount === 'string') {
+        const clean = amount.trim().replace(/,/g, '');
+        if (!clean || clean === '0' || clean === '-0') return 0n;
+
+        const isNegative = clean.startsWith('-');
+        const absStr = isNegative ? clean.slice(1) : clean;
+
+        const parts = absStr.split('.');
+        const wholeRupeesStr = parts[0] || '0';
+        let paiseStr = parts[1] || '00';
+
+        // Pad or truncate paise to exactly 2 digits
+        if (paiseStr.length === 1) paiseStr += '0';
+        else if (paiseStr.length > 2) paiseStr = paiseStr.slice(0, 2);
+
+        const wholeRupees = BigInt(wholeRupeesStr);
+        const paise = BigInt(paiseStr);
+        const totalPaise = (wholeRupees * 100n) + paise;
+
+        return isNegative ? -totalPaise : totalPaise;
+    }
+
+    return 0n;
+}
+
+/**
+ * Converts integer paise BigInt back to a standard floating-point rupee number
+ * strictly rounded to 2 decimal places.
+ */
+export function fromBigIntPaise(paiseBigInt) {
+    if (typeof paiseBigInt !== 'bigint') {
+        paiseBigInt = toBigIntPaise(paiseBigInt);
+    }
+    const isNegative = paiseBigInt < 0n;
+    const absPaise = isNegative ? -paiseBigInt : paiseBigInt;
+
+    const wholeRupees = absPaise / 100n;
+    const remPaise = absPaise % 100n;
+
+    const num = Number(wholeRupees) + (Number(remPaise) / 100);
+    return isNegative ? -num : num;
+}
+
+/**
+ * Stage 1 & 2: Exact Rational Multiplication & Remainder Extraction.
+ * Multiplies base in paise by rate in basis points (1 bps = 0.01% = 1/10000).
+ * Preserves the exact rational sub-paisa remainder without truncation.
+ */
+export function multiplyRational(basePaise, rateBps, denominator = 10000n) {
+    const base = typeof basePaise === 'bigint' ? basePaise : toBigIntPaise(basePaise);
+    const rate = typeof rateBps === 'bigint' ? rateBps : BigInt(Math.round(Number(rateBps) || 0));
+    const denom = typeof denominator === 'bigint' ? denominator : BigInt(denominator);
+
+    const numerator = base * rate;
+    const quotient = numerator / denom;
+    const remainder = numerator % denom;
+
+    return {
+        numerator,
+        denominator: denom,
+        quotientPaise: quotient,
+        subPaisaRemainder: remainder
+    };
+}
+
+/**
+ * Stage 3: Currency Quantization (Commercial Paisa Rounding).
+ * Converts rational calculation into exact integer commercial paise using
+ * standard half-up rounding (>= 0.5 paise rounds up to next paisa).
+ */
+export function quantizeCurrencyPaisa(quotientPaise, subPaisaRemainder, denominator = 10000n) {
+    let q = quotientPaise;
+    const isNegative = q < 0n || subPaisaRemainder < 0n;
+    const absRem = subPaisaRemainder < 0n ? -subPaisaRemainder : subPaisaRemainder;
+
+    // Half-up: if remainder * 2 >= denominator, add 1 paisa
+    if ((absRem * 2n) >= denominator) {
+        q = isNegative ? q - 1n : q + 1n;
+    }
+
+    return q;
+}
+
+/**
+ * Stage 4: Statutory Assessment Rounding.
+ * Applies statute-specific rounding rules:
+ * - INCOME_TAX_ACT_1961_SEC288B / INCOME_TAX_ACT_2025_SEC516:
+ *   Ignores fractional paise, then rounds whole rupees to nearest multiple of 10.
+ *   (e.g., ₹145.40 -> ignore paise -> ₹145 -> round to nearest 10 -> ₹150)
+ *   (e.g., ₹144.90 -> ignore paise -> ₹144 -> round to nearest 10 -> ₹140)
+ *
+ * For standard transaction withholding line items, COMMERCIAL_PAISA is retained.
+ */
+export function roundStatutoryAssessment(exactPaiseBigInt, policy = 'COMMERCIAL_PAISA') {
+    const paise = typeof exactPaiseBigInt === 'bigint' ? exactPaiseBigInt : toBigIntPaise(exactPaiseBigInt);
+
+    if (policy === 'COMMERCIAL_PAISA' || policy === 'NONE') {
+        return paise;
+    }
+
+    if (policy === 'INCOME_TAX_ACT_1961_SEC288B' || policy === 'INCOME_TAX_ACT_2025_SEC516') {
+        const isNegative = paise < 0n;
+        const absPaise = isNegative ? -paise : paise;
+
+        // Section 288B & 516 mandate: Ignore paise first
+        const wholeRupees = absPaise / 100n;
+        const rupeeRemainder = wholeRupees % 10n;
+
+        let roundedRupees = wholeRupees - rupeeRemainder;
+        if (rupeeRemainder >= 5n) {
+            roundedRupees += 10n;
+        }
+
+        const finalPaise = roundedRupees * 100n;
+        return isNegative ? -finalPaise : finalPaise;
+    }
+
+    return paise;
+}
+
+/**
+ * Stage 5: Formats a BigInt paise amount into a validated decimal string representation ("50000.00").
+ * Used at JSON disk, database, and network serialization boundaries.
+ */
+export function formatPaiseToDecimalString(paiseBigInt) {
+    const paise = typeof paiseBigInt === 'bigint' ? paiseBigInt : toBigIntPaise(paiseBigInt);
+    const isNegative = paise < 0n;
+    const absPaise = isNegative ? -paise : paise;
+
+    const wholeRupees = absPaise / 100n;
+    const remPaise = absPaise % 100n;
+
+    const remStr = remPaise < 10n ? `0${remPaise}` : `${remPaise}`;
+    const sign = isNegative ? '-' : '';
+    return `${sign}${wholeRupees}.${remStr}`;
+}

package/src/usvm/rules/sec_115baa_115jb_mat.json

@@ -0,0 +1,23 @@
+{
+  "sectionId": "ITACT1961_SEC115BAA_115JB",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Sections 115BAA, 115JB & 115JAA",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 115BAA & MAT equivalents",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Annual Corporate Tax Return filing & MAT comparison"
+  },
+  "computation": {
+    "archetype": "CORPORATE_TAX_MAT_VS_CONCESSIONAL",
+    "concessionalBaseRate": 0.22,
+    "matBaseRate": 0.15,
+    "surchargeConcessional": 0.1,
+    "cessRate": 0.04
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_192_salary_tds.json

@@ -0,0 +1,23 @@
+{
+  "sectionId": "ITACT1961_SEC192",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 192",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 392",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Monthly payroll disbursement average rate withholding"
+  },
+  "computation": {
+    "archetype": "SALARY_SLAB_PROGRESSIVE_TDS",
+    "standardDeductionInr": 75000,
+    "rebate87ACeilingInr": 700000,
+    "cessPercent": 4
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  },
+  "transitionalCutoverDate": "2026-04-01"
+}

package/src/usvm/rules/sec_194a_interest.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194A",
+  "version": "2.1.0",
+  "title": "TDS on Interest other than Interest on Securities",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194A",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 1(i)",
+  "successorTableItem": "TABLE_1_SL_NO_1_I_INTEREST_OTHER",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "1967-04-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194A(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_EXEMPT_PAYEE_INSTITUTION",
+      "field": "isExemptInstitution",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_INSTITUTION_SECTION_194A_3",
+        "reason": "Section 194A(3)(iii): Banking institutions and financial corporations are exempt."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "500000",
+    "standardRateBps": 1000,
+    "baseDetermination": "ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194c_contractors.json

@@ -0,0 +1,71 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194C",
+  "version": "2.1.0",
+  "title": "TDS on Payments to Contractors and Sub-Contractors",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194C",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 2",
+  "successorTableItem": "TABLE_1_SL_NO_2_CONTRACTORS",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "1972-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194C(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TRANSPORTER_EXEMPTION",
+      "field": "isTransporterExempt",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_TRANSPORTER_SECTION_194C_6",
+        "reason": "Section 194C(6): Goods transport operators owning ten or fewer carriages furnishing PAN declaration are exempt."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2) (20% missing PAN)"
+      }
+    },
+    {
+      "id": "GUARD_INDIVIDUAL_HUF_1_PERCENT",
+      "field": "isIndividualOrHuf",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 100,
+        "governingSection1961": "Section 194C(1)(a) (1% for Individual/HUF)",
+        "governingSection2025": "Section 393(1) Table 1 (1% for Individual/HUF)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "3000000",
+    "standardRateBps": 200,
+    "baseDetermination": "CONTRACT_VALUE_OR_AGGREGATE_ANNUAL"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194h_commission.json

@@ -0,0 +1,60 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194H",
+  "version": "2.1.0",
+  "title": "TDS on Commission or Brokerage",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194H",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 1(ii)",
+  "successorTableItem": "TABLE_1_SL_NO_1_II_COMMISSION",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2001-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194H earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2) (20% missing PAN)"
+      }
+    },
+    {
+      "id": "GUARD_PRE_OCTOBER_2024_5_PERCENT",
+      "field": "isPreOctober2024",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 500,
+        "governingSection1961": "Section 194H prior to Finance (No. 2) Act 2024 (5%)",
+        "governingSection2025": "Section 393(1)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "1500000",
+    "standardRateBps": 200,
+    "baseDetermination": "ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194i_rent.json

@@ -0,0 +1,60 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194I",
+  "version": "2.1.0",
+  "title": "TDS on Rent of Land, Building or Machinery",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194I",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 2",
+  "successorTableItem": "TABLE_1_SL_NO_2_RENT",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "1994-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194I earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2) (20% missing PAN)"
+      }
+    },
+    {
+      "id": "GUARD_LAND_BUILDING_10_PERCENT",
+      "field": "isLandOrBuilding",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 1000,
+        "governingSection1961": "Section 194I(b) (10% for Land, Building, Furniture)",
+        "governingSection2025": "Section 393(1)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "24000000",
+    "standardRateBps": 200,
+    "baseDetermination": "ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194ia_property.json

@@ -0,0 +1,70 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194IA",
+  "version": "2.1.0",
+  "title": "TDS on Payment on Transfer of Certain Immovable Property",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194-IA",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 10",
+  "successorTableItem": "TABLE_1_SL_NO_10_PROPERTY_TRANSFER",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2013-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194-IA earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_AGRICULTURAL_LAND",
+      "field": "isAgriculturalLand",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_AGRICULTURAL_LAND",
+        "reason": "Section 194-IA(1): Excludes rural agricultural land from TDS."
+      }
+    },
+    {
+      "id": "GUARD_NON_RESIDENT_SELLER",
+      "field": "sellerIsResident",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_GOVERNED_BY_SECTION_195",
+        "reason": "Non-resident seller transfer of immovable property is governed exclusively by Section 195."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 100,
+    "baseDetermination": "CONTRACTUAL_CONSIDERATION_OR_STAMP_DUTY_VALUE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194ib_rent_ind.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194IB",
+  "version": "2.1.0",
+  "title": "TDS on Payment of Certain Rent by Certain Individuals or HUF",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194-IB",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 11",
+  "successorTableItem": "TABLE_1_SL_NO_11_RENT_INDIVIDUAL",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2017-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194-IB earlier of credit to last month account or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TAX_AUDIT_COVERED_PAYER",
+      "field": "isPayerTaxAuditCovered",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_GOVERNED_BY_SECTION_194I",
+        "reason": "Payers covered under Section 44AB tax audit are governed by Section 194I, not Section 194-IB."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN, capped at last month rent)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "5000000",
+    "standardRateBps": 200,
+    "baseDetermination": "MONTHLY_RENT"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194j_services.json

@@ -0,0 +1,60 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194J",
+  "version": "2.1.0",
+  "title": "TDS on Fees for Professional or Technical Services",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194J",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 3",
+  "successorTableItem": "TABLE_1_SL_NO_3_PROFESSIONAL_TECHNICAL",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "1995-07-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194J(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2) (20% missing PAN)"
+      }
+    },
+    {
+      "id": "GUARD_PROFESSIONAL_OR_NON_COMPETE_10_PERCENT",
+      "field": "isProfessionalOrNonCompete",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 1000,
+        "governingSection1961": "Section 194J(1) (10% for Professional Services/Non-Compete)",
+        "governingSection2025": "Section 393(1) Table 1 (10% for Professional Services)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "3000000",
+    "standardRateBps": 200,
+    "baseDetermination": "CATEGORY_ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}