@mudraforge/statutory 2.11.0 → 2.13.0

package/okf/direct_tax/tds_goods_194q/ast.json

@@ -0,0 +1,71 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194Q",
+  "version": "2.1.0",
+  "title": "Tax Deduction at Source on Purchase of Goods",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194Q",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 8(ii)",
+  "successorTableItem": "TABLE_1_SL_NO_8_II_PURCHASE_OF_GOODS",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2021-07-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194Q(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_FOREIGN_IMPORT",
+      "field": "isImportOfGoods",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_IMPORT_OF_GOODS_FOREIGN_VENDOR",
+        "reason": "CBDT Circular 13/2021 Question 3: Section 194Q does not apply to import of goods from non-residents."
+      }
+    },
+    {
+      "id": "GUARD_NON_RESIDENT_SELLER",
+      "field": "payee.isResident",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_IMPORT_OF_GOODS_FOREIGN_VENDOR",
+        "reason": "Non-resident seller without PE in India is exempt from 194Q."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_OR_INOPERATIVE_PAN",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 500,
+        "governingSection1961": "Section 206AA(1) First Proviso (5% statutory cap for goods)",
+        "governingSection2025": "Section 397(2)(b)(i)(C) (5% statutory cap for goods)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "EXCESS_OVER_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 10,
+    "baseDetermination": "CUMULATIVE_TURNOVER_IN_FINANCIAL_YEAR",
+    "notes": "Tax applies strictly to the incremental excess over 50 Lakhs."
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_goods_194q/circulars/cbdt_circular_13_2021_guidelines.md

@@ -7,7 +7,7 @@ statutory_section: Section 194Q
 valid_from: 2021-07-01
 valid_to: 2026-03-31
 temporal_status: TRANSITIONED_TO_ACT_2025
-sunset_notes: Governed transactions under Income-tax Act, 1961 until 31 March 2026. Substantive guidelines (excess over ₹50L calculation, advance payment netting, and non-resident PE exclusion) continue under Section 393(1) Table 8(ii) of the Income-tax Act, 2025 effective 1 April 2026.
+sunset_notes: Governed transactions under Income-tax Act, 1961 until 31 March 2026. Substantive guidelines (excess over ₹50L calculation, advance payment netting, and non-resident PE exclusion) continue under Section 393(1), Table 1, Sl. No. 8(ii) of the Income-tax Act, 2025 effective 1 April 2026.
 subject: Threshold calculation, advance payment netting, and non-resident exemption
 official_url: https://www.incometaxindia.gov.in/w/circular-no.-13/2021-guidelines-under-section-194q-of-the-income-tax-act-1961
 ---
@@ -17,7 +17,7 @@ official_url: https://www.incometaxindia.gov.in/w/circular-no.-13/2021-guideline
 > **Valid To**: 31 March 2026 (Income-tax Act, 1961)  
 > **Temporal Status**: TRANSITIONED_TO_ACT_2025  
 > **Annual Reset**: Every April 1 (Cumulative ₹50L purchase threshold resets annually)  
-> **Successor Act Transition**: Governed Section 194Q until 31 March 2026; substantive guidance transitions to Section 393(1), Table 8, Item (ii) of Income-tax Act, 2025 on 1 April 2026.  
+> **Successor Act Transition**: Governed Section 194Q until 31 March 2026; substantive guidance transitions to Section 393(1), Table 1, Sl. No. 8(ii) of Income-tax Act, 2025 on 1 April 2026.  
 > **Statutory Notice**: This document is a structured machine-readable distillation of CBDT Circular No. 13 of 2021 for automated compliance reasoning, citing primary statutory authority.
 
 # CBDT Circular No. 13 of 2021: Statutory Clarifications on Section 194Q

package/okf/direct_tax/tds_goods_194q/section.json

@@ -12,15 +12,15 @@
   "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": "Any buyer whose total sales, gross receipts, or turnover from business exceeds ₹10 Crore in the preceding financial year, responsible for paying any sum to a resident seller for purchase of goods exceeding ₹50 Lakhs in the current financial year, must deduct 0.1% TDS on the amount exceeding ₹50 Lakhs at the time of credit to seller account or payment, whichever is earlier.",
+  "plainTextSummary": "Any buyer whose total sales, gross receipts, or turnover from business exceeds ₹10 Crore in the preceding financial year, responsible for paying any sum to a resident seller for purchase of goods exceeding ₹50 Lakhs in the current financial year, must deduct 0.1% TDS on the amount exceeding ₹50 Lakhs at the time of credit to seller account or payment, whichever is earlier. Under the Income-tax Act, 2025 (w.e.f. 1 April 2026), this provision continues under Section 393(1), Table 1, Sl. No. 8(ii).",
   "keyStatutoryThresholds": {
     "buyerPriorYearTurnoverCr": 10,
     "annualPurchaseThresholdInr": 5000000,
@@ -29,6 +29,12 @@
     "taxableBaseScope": "Tax is deductible strictly on the excess over ₹50 Lakhs, NOT on the aggregate gross turnover."
   },
   "officialCitations": [
+    {
+      "authority": "Parliament of India / Ministry of Finance",
+      "instrument": "Income-tax Act, 2025 Section 393(1), Table 1, Sl. No. 8(ii)",
+      "subject": "TDS on purchase of goods under new Direct Tax Code",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
+    },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 13 of 2021 (Dated 30 June 2021)",

package/okf/direct_tax/tds_goods_393/ast.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA2025_SEC393",
+  "version": "2.1.0",
+  "title": "Tax Deduction at Source on Payment for Purchase of Goods (2025 Act)",
+  "governingStatute": "Income-tax Act, 2025",
+  "statutorySection": "Section 393(1), Table 1, Sl. No. 8(ii)",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 8(ii)",
+  "successorTableItem": "TABLE_1_SL_NO_8_II_PURCHASE_OF_GOODS",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2026-04-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 393(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_FOREIGN_IMPORT",
+      "field": "isImportOfGoods",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_IMPORT_OF_GOODS_FOREIGN_VENDOR",
+        "reason": "Section 393 does not apply to import of goods from non-residents."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_OR_INOPERATIVE_PAN",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 500,
+        "governingSection1961": "Section 206AA(1) First Proviso",
+        "governingSection2025": "Section 397(2)(b)(i)(C)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "EXCESS_OVER_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 10,
+    "baseDetermination": "CUMULATIVE_TURNOVER_IN_FINANCIAL_YEAR"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_2025_SEC516"
+  }
+}

package/okf/direct_tax/tds_goods_393/section.json

@@ -7,22 +7,24 @@
     "section 393",
     "sec393",
     "sec 393",
+    "393(1)(table 1)(sl 8)(ii)",
     "393(1)(table 8)(ii)",
+    "ITA2025_SEC393_TABLE1_SL8_II",
     "goods tds 2025",
     "purchase of goods 2025"
   ],
   "governingStatute": "Income-tax Act, 2025 (Act No. 1 of 2025)",
-  "statutorySection": "Section 393(1), Table 8, Item (ii)",
+  "statutorySection": "Section 393(1), Table 1, Sl. No. 8(ii)",
   "predecessorStatute": "Income-tax Act, 1961",
   "predecessorSection": "Section 194Q",
-  "title": "Deduction of tax at source on payment of a certain sum for purchase of goods",
+  "title": "Deduction of tax at source on payment of a certain sum for purchase of goods (Table 1, Sl. No. 8(ii))",
   "effectivePeriod": {
     "validFrom": "2026-04-01",
     "validTo": "OPEN_ENDED",
     "annualReset": "Every April 1 (Cumulative Purchases Reset Annually)",
     "sunsetNotes": "In force from 1 April 2026 as statutory successor to Section 194Q of the Income-tax Act, 1961."
   },
-  "plainTextSummary": "Under Section 393(1) Table 8 Item (ii) of the Income-tax Act, 2025 (effective 1 April 2026), any buyer whose total sales, gross receipts, or turnover from business exceeds ₹10 Crore in the preceding financial year, responsible for paying any sum to a resident seller for purchase of goods exceeding ₹50 Lakhs in the current financial year, must deduct 0.1% TDS on the amount exceeding ₹50 Lakhs at the time of credit to seller account or payment, whichever is earlier. Penalty rate under Section 397(2) Proviso is 5% if PAN is not furnished or is inoperative.",
+  "plainTextSummary": "Under Section 393(1), Table 1, Sl. No. 8(ii) of the Income-tax Act, 2025 (effective 1 April 2026), any buyer whose total sales, gross receipts, or turnover from business exceeds ₹10 Crore in the preceding financial year, responsible for paying any sum to a resident seller for purchase of goods exceeding ₹50 Lakhs in the current financial year, must deduct 0.1% TDS on the amount exceeding ₹50 Lakhs at the time of credit to seller account or payment, whichever is earlier. Penalty rate under Section 397(2) Proviso is 5% if PAN is not furnished or is inoperative.",
   "keyStatutoryThresholds": {
     "buyerPriorYearTurnoverCr": 10,
     "annualPurchaseThresholdInr": 5000000,
@@ -33,7 +35,7 @@
   "officialCitations": [
     {
       "authority": "Parliament of India / Ministry of Finance",
-      "instrument": "Income-tax Act, 2025 Section 393(1), Table 8, Item (ii)",
+      "instrument": "Income-tax Act, 2025 Section 393(1), Table 1, Sl. No. 8(ii)",
       "subject": "TDS on purchase of goods exceeding ₹50 Lakhs",
       "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },

package/okf/direct_tax/tds_individual_contract_194m/ast.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194M",
+  "version": "2.1.0",
+  "title": "TDS on Payment to Contractors/Professionals by Certain Individuals or HUF",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194M",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 14",
+  "successorTableItem": "TABLE_1_SL_NO_14_INDIVIDUAL_CONTRACTOR",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2019-09-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194M earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_COVERED_BY_194C_H_J",
+      "field": "isPayerCoveredBy194C_H_J",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_GOVERNED_BY_SECTIONS_194C_194H_194J",
+        "reason": "Payers required to deduct under 194C, 194H, or 194J are exempt from 194M."
+      }
+    },
+    {
+      "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": 200,
+    "baseDetermination": "ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_individual_contract_194m/section.json

@@ -14,13 +14,13 @@
   "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
   "statutorySection": "Section 194M",
   "successorStatute": "Income-tax Act, 2025",
-  "successorSection": "Section 393(1), Table 5, Item (m)",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 6(i) / 6(iii) / 1(ii)",
   "title": "Payment of Certain Sums by Certain Individuals or Hindu Undivided Family (Section 194M)",
   "effectivePeriod": {
     "validFrom": "2019-09-01",
     "validTo": "2026-03-31",
-    "annualReset": "Every April 1 (Cumulative ,150 Lakh Threshold)",
-    "sunsetNotes": "Transitions to Section 393(1) of the Income-tax Act, 2025 effective 1 April 2026."
+    "annualReset": "Every April 1 (Cumulative ₹50 Lakh Threshold)",
+    "sunsetNotes": "Transitions to Section 393(1), Table 1 of the Income-tax Act, 2025 effective 1 April 2026."
   },
   "plainTextSummary": "Any person, being an individual or a Hindu undivided family (other than those who are required to deduct income-tax as per the provisions of section 194C, section 194H or section 194J), responsible for paying any sum to any resident for carrying out any work (including supply of labour) in pursuance of a contract, by way of commission or brokerage, or by way of fees for professional services during the financial year, shall deduct an amount equal to 2% (reduced from 5% w.e.f. 1 October 2024 by Finance (No. 2) Act, 2024) if such sum or aggregate of sums exceeds fifty lakh rupees in a financial year.",
   "keyStatutoryThresholds": {

package/okf/direct_tax/tds_interest_194a/ast.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/okf/direct_tax/tds_interest_194a/section.json

@@ -15,19 +15,22 @@
   "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
   "statutorySection": "Section 194A",
   "successorStatute": "Income-tax Act, 2025",
-  "successorSection": "Section 393(1), Table 4, Item (i)",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 5(ii) and 5(iii)",
   "title": "Deduction of tax at source on payment of interest other than interest on securities",
   "effectivePeriod": {
     "validFrom": "1967-04-01",
     "validTo": "2026-03-31",
     "annualReset": "Every April 1 (Cumulative Interest Resets Annually)",
-    "sunsetNotes": "Transitions to Section 393(1) Table 4 Item (i) of the Income-tax Act, 2025 effective 1 April 2026."
+    "sunsetNotes": "Transitions to Section 393(1), Table 1, Sl. No. 5(ii) (Banking/Co-operative/Post Office: ₹50,000 for regular persons, ₹1,00,000 for senior citizens) and Sl. No. 5(iii) (Other interest: ₹10,000) of the Income-tax Act, 2025 effective 1 April 2026."
   },
-  "plainTextSummary": "Any person (other than an individual or HUF not liable to audit under Section 44AB in the preceding FY) responsible for paying any income by way of interest other than 'Interest on securities' to a resident payee must deduct 10% tax at source. Statutory Annual Thresholds: (a) ₹40,000 where payer is a banking company, co-operative bank, or post office (₹50,000 if payee is a resident Senior Citizen u/s 80TTB); (b) ₹5,000 for all other payers (e.g. corporate borrowers, vendor trade delayed interest, inter-corporate deposits, NBFC interest). Under Section 206AA, if payee PAN is missing or inoperative, tax is deductible at 20%. Section 194A(3) provides specific exemptions for interest paid to banks, financial corporations, and interest paid by a firm to its partners. Notice: Penal interest paid under Section 16 of the MSMED Act to Micro & Small enterprises is subject to 194A withholding if exceeding ₹5,000, and is non-deductible (statutory add-back to taxable income) under Section 23 of the MSMED Act.",
+  "plainTextSummary": "Any person (other than an individual or HUF not liable to audit under Section 44AB in the preceding FY) responsible for paying any income by way of interest other than 'Interest on securities' to a resident payee must deduct 10% tax at source. Under the 1961 Act, Statutory Annual Thresholds are: (a) ₹40,000 where payer is a banking company, co-operative bank, or post office (₹50,000 if payee is a resident Senior Citizen u/s 80TTB); (b) ₹5,000 for all other payers (e.g. corporate borrowers, vendor trade delayed interest, inter-corporate deposits, NBFC interest). Under Section 393(1) of the 2025 Act (w.e.f. 1 April 2026), thresholds increase to ₹50,000 for banks (₹1,00,000 for senior citizens) under Table 1, Sl. No. 5(ii), and ₹10,000 for other payers under Table 1, Sl. No. 5(iii). Under Section 206AA, if payee PAN is missing or inoperative, tax is deductible at 20%. Section 194A(3) provides specific exemptions for interest paid to banks, financial corporations, and interest paid by a firm to its partners. Notice: Penal interest paid under Section 16 of the MSMED Act to Micro & Small enterprises is subject to 194A withholding if exceeding ₹5,000, and is non-deductible (statutory add-back to taxable income) under Section 23 of the MSMED Act.",
   "keyStatutoryThresholds": {
     "commercialPayerAnnualThresholdInr": 5000,
+    "successorAct2025CommercialThresholdInr": 10000,
     "bankCooperativePayerAnnualThresholdInr": 40000,
+    "successorAct2025BankThresholdInr": 50000,
     "seniorCitizenBankPayerThresholdInr": 50000,
+    "successorAct2025SeniorCitizenThresholdInr": 100000,
     "standardDeductionRatePercent": 10,
     "nonCompliantPanPenaltyRatePercent": 20,
     "msmeSection16Interaction": "MSME Section 16 delayed payment penal interest is subject to Section 194A withholding if exceeding ₹5,000 in a FY, and must be permanently added back to taxable income under Section 23 of the MSMED Act."
@@ -41,7 +44,7 @@
     },
     {
       "authority": "Parliament of India / Ministry of Finance",
-      "instrument": "Income-tax Act, 2025 Section 393(1), Table 4, Item (i)",
+      "instrument": "Income-tax Act, 2025 Section 393(1), Table 1, Sl. No. 5(ii) and 5(iii)",
       "subject": "TDS on interest other than interest on securities under new Direct Tax Code",
       "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },

package/okf/direct_tax/tds_perquisites_194r/ast.json

@@ -0,0 +1,47 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194R",
+  "version": "2.1.0",
+  "title": "TDS on Benefit or Perquisite in Respect of Business or Profession",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194R",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 18",
+  "successorTableItem": "TABLE_1_SL_NO_18_BENEFITS_PERQUISITES",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2022-07-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "events": [
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194R before releasing benefit or perquisite"
+  },
+  "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)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "2000000",
+    "standardRateBps": 1000,
+    "baseDetermination": "ANNUAL_AGGREGATE_VALUE_OF_BENEFITS"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_perquisites_194r/section.json

@@ -14,7 +14,7 @@
   "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
   "statutorySection": "Section 194R",
   "successorStatute": "Income-tax Act, 2025",
-  "successorSection": "Section 393(1), Table 8, Item 12",
+  "successorSection": "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",
   "effectivePeriod": {
     "validFrom": "2022-07-01",

package/okf/direct_tax/tds_property_194ia/ast.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/okf/direct_tax/tds_property_194ia/section.json

@@ -14,15 +14,15 @@
   "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
   "statutorySection": "Section 194-IA",
   "successorStatute": "Income-tax Act, 2025",
-  "successorSection": "Section 393(1) Table 4 Item (q)",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 3(i)",
   "title": "Payment on Transfer of Certain Immovable Property Other than Agricultural Land (Section 194-IA)",
   "effectivePeriod": {
     "validFrom": "2013-06-01",
     "validTo": "2026-03-31",
     "annualReset": "Transaction-based property transfer determination",
-    "sunsetNotes": "Section 194-IA introduced by Finance Act, 2013 w.e.f. 1-6-2013. Amended by Finance Act, 2019 (expanding consideration to club fees, car parking, maintenance) and Finance Act, 2022 (mandating TDS on higher of consideration or Stamp Duty Value w.e.f. 1-4-2022). Continues under Income-tax Act, 1961 until 31 March 2026, transitioning to Section 393(1) Table 4 Item (q) of Income-tax Act, 2025 w.e.f. 1 April 2026."
+    "sunsetNotes": "Section 194-IA introduced by Finance Act, 2013 w.e.f. 1-6-2013. Amended by Finance Act, 2019 (expanding consideration to club fees, car parking, maintenance) and Finance Act, 2022 (mandating TDS on higher of consideration or Stamp Duty Value w.e.f. 1-4-2022). Continues under Income-tax Act, 1961 until 31 March 2026, transitioning to Section 393(1), Table 1, Sl. No. 3(i) of Income-tax Act, 2025 w.e.f. 1 April 2026."
   },
-  "plainTextSummary": "Section 194-IA of the Income-tax Act, 1961 requires any transferee (buyer) responsible for paying to a resident transferor (seller) any sum by way of consideration for the transfer of any immovable property (other than agricultural land) to deduct income tax at source at the rate of 1.0%. Under the Finance Act, 2022 amendment w.e.f. 1 April 2022, tax is deductible on the gross consideration or the Stamp Duty Value (SDV) adopted by the stamp valuation authority, whichever is higher. No deduction is required where both the consideration and the stamp duty value are less than INR 50,00,000. If either the consideration or the stamp duty value reaches or exceeds INR 50,00,000, TDS is applicable on the higher amount. By virtue of the Explanation to Section 194-IA inserted by Finance Act, 2019, 'consideration for transfer of any immovable property' includes all charges of the nature of club membership fee, car parking fee, electricity or water facility fee, maintenance fee, advance fee, or any other charges of similar nature, which are incidental to the transfer of the immovable property. Unlike standard corporate TDS which requires a Tax Deduction Account Number (TAN), deduction under Section 194-IA is PAN-based: the transferee is not required to obtain a TAN and furnishes the challan-cum-statement in Form 26QB online using the buyer's and seller's PANs within 30 days from the end of the month in which deduction was made. The buyer must subsequently issue TDS certificate Form 16B to the seller within 15 days of Form 26QB filing. Where the seller fails to furnish a valid PAN or has an inoperative PAN, the mandatory penalty withholding floor is 20% under Section 206AA. Under the Income-tax Act, 2025 (effective 1 April 2026), Section 194-IA transitions to Section 393(1) Table 4 Item (q).",
+  "plainTextSummary": "Section 194-IA of the Income-tax Act, 1961 requires any transferee (buyer) responsible for paying to a resident transferor (seller) any sum by way of consideration for the transfer of any immovable property (other than agricultural land) to deduct income tax at source at the rate of 1.0%. Under the Finance Act, 2022 amendment w.e.f. 1 April 2022, tax is deductible on the gross consideration or the Stamp Duty Value (SDV) adopted by the stamp valuation authority, whichever is higher. No deduction is required where both the consideration and the stamp duty value are less than INR 50,00,000. If either the consideration or the stamp duty value reaches or exceeds INR 50,00,000, TDS is applicable on the higher amount. By virtue of the Explanation to Section 194-IA inserted by Finance Act, 2019, 'consideration for transfer of any immovable property' includes all charges of the nature of club membership fee, car parking fee, electricity or water facility fee, maintenance fee, advance fee, or any other charges of similar nature, which are incidental to the transfer of the immovable property. Unlike standard corporate TDS which requires a Tax Deduction Account Number (TAN), deduction under Section 194-IA is PAN-based: the transferee is not required to obtain a TAN and furnishes the challan-cum-statement in Form 26QB online using the buyer's and seller's PANs within 30 days from the end of the month in which deduction was made. The buyer must subsequently issue TDS certificate Form 16B to the seller within 15 days of Form 26QB filing. Where the seller fails to furnish a valid PAN or has an inoperative PAN, the mandatory penalty withholding floor is 20% under Section 206AA. Under the Income-tax Act, 2025 (effective 1 April 2026), Section 194-IA transitions to Section 393(1), Table 1, Sl. No. 3(i).",
   "keyStatutoryThresholds": {
     "standardDeductionRatePercent": 1.0,
     "monetaryCeilingDeMinimisInr": 5000000,

package/okf/direct_tax/tds_rent_194i/ast.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"
+  }
+}