@mudraforge/statutory 2.12.1 → 2.13.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +17 -0
- package/README.md +13 -0
- package/docs/ARCHITECTURE.md +70 -47
- package/docs/ARCHITECTURE_DECISIONS.md +22 -2
- package/docs/CORPUS_QUALITY.md +3 -3
- package/docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md +4 -4
- package/docs/ENTERPRISE_GOVERNANCE.md +2 -1
- package/docs/OKF_MAINTENANCE_SOP.md +5 -5
- package/docs/PILOT_EVALUATION_GUIDE.md +5 -4
- package/docs/PROVENANCE.md +6 -6
- package/docs/VERIFICATION.md +6 -6
- package/okf/corporate_ma_restructuring/business_combinations_indas_103/ast.json +20 -0
- package/okf/corporate_ma_restructuring/impairment_of_assets_indas_36/ast.json +20 -0
- package/okf/corporate_ma_restructuring/loss_carryforward_sec79/ast.json +33 -0
- package/okf/corporate_ma_restructuring/share_based_payments_indas_102/ast.json +20 -0
- package/okf/corporate_ma_restructuring/slump_sale_50b/ast.json +21 -0
- package/okf/corporate_ma_restructuring/tax_clearance_sec281/ast.json +21 -0
- package/okf/direct_tax/corporate_tax_115baa_115jb/ast.json +23 -0
- package/okf/direct_tax/income_taxes_deferred_tax_indas_12/ast.json +20 -0
- package/okf/direct_tax/special_rates_non_filer_206ab/ast.json +26 -0
- package/okf/direct_tax/statutory_disallowance_43b/ast.json +35 -0
- package/okf/direct_tax/tcs_goods_206c_1h/ast.json +69 -0
- package/okf/direct_tax/tds_commission_194h/ast.json +60 -0
- package/okf/direct_tax/tds_contractor_194c/ast.json +71 -0
- package/okf/direct_tax/tds_ecommerce_194o/ast.json +48 -0
- package/okf/direct_tax/tds_goods_194q/ast.json +71 -0
- package/okf/direct_tax/tds_goods_393/ast.json +59 -0
- package/okf/direct_tax/tds_individual_contract_194m/ast.json +59 -0
- package/okf/direct_tax/tds_interest_194a/ast.json +59 -0
- package/okf/direct_tax/tds_perquisites_194r/ast.json +47 -0
- package/okf/direct_tax/tds_property_194ia/ast.json +70 -0
- package/okf/direct_tax/tds_rent_194i/ast.json +60 -0
- package/okf/direct_tax/tds_rent_individual_194ib/ast.json +59 -0
- package/okf/direct_tax/tds_services_194j/ast.json +60 -0
- package/okf/indirect_tax_gst/blocked_itc_17_5/ast.json +26 -0
- package/okf/indirect_tax_gst/common_itc_reversal_rule42_43/ast.json +26 -0
- package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/ast.json +21 -0
- package/okf/indirect_tax_gst/composition_levy_sec10/ast.json +23 -0
- package/okf/indirect_tax_gst/credit_debit_notes_sec34/ast.json +21 -0
- package/okf/indirect_tax_gst/e_invoicing_rule48_4/ast.json +20 -0
- package/okf/indirect_tax_gst/export_services_lut_sec16/ast.json +20 -0
- package/okf/indirect_tax_gst/gst_tds_sec51/ast.json +23 -0
- package/okf/indirect_tax_gst/itc_eligibility_16_2/ast.json +20 -0
- package/okf/indirect_tax_gst/itc_reversal_rule37_37a/ast.json +45 -0
- package/okf/indirect_tax_gst/rcm_liability_sec9_3/ast.json +26 -0
- package/okf/international_tax/cross_border_remittance_195/ast.json +39 -0
- package/okf/international_tax/financial_instruments_ecl_indas_109/ast.json +24 -0
- package/okf/international_tax/foreign_exchange_indas_21_109/ast.json +20 -0
- package/okf/international_tax/foreign_tax_credit_irc_901_904/ast.json +20 -0
- package/okf/international_tax/transfer_pricing_alp_92c/ast.json +25 -0
- package/okf/manifest.json +49 -3
- package/okf/msme_commercial/delayed_payments_15_16/ast.json +38 -0
- package/okf/msme_commercial/enterprise_classification_sec7/ast.json +25 -0
- package/okf/msme_commercial/lease_accounting_indas_116/ast.json +20 -0
- package/okf/msme_commercial/mca_msme_1_filing/ast.json +20 -0
- package/okf/msme_commercial/provisions_contingencies_indas_37/ast.json +20 -0
- package/okf/msme_commercial/revenue_recognition_indas_115/ast.json +20 -0
- package/okf/msme_commercial/statutory_disclosures_sec22/ast.json +21 -0
- package/package.json +16 -1
- package/src/constants.js +1 -1
- package/src/index.js +16 -2
- package/src/payroll.js +506 -0
- package/src/usvm/evaluation_vm.js +504 -0
- package/src/usvm/index.js +65 -0
- package/src/usvm/math_rational.js +165 -0
- package/src/usvm/rules/sec_115baa_115jb_mat.json +23 -0
- package/src/usvm/rules/sec_192_salary_tds.json +23 -0
- package/src/usvm/rules/sec_194a_interest.json +59 -0
- package/src/usvm/rules/sec_194c_contractors.json +71 -0
- package/src/usvm/rules/sec_194h_commission.json +60 -0
- package/src/usvm/rules/sec_194i_rent.json +60 -0
- package/src/usvm/rules/sec_194ia_property.json +70 -0
- package/src/usvm/rules/sec_194ib_rent_ind.json +59 -0
- package/src/usvm/rules/sec_194j_services.json +60 -0
- package/src/usvm/rules/sec_194m_contract_ind.json +59 -0
- package/src/usvm/rules/sec_194o_ecommerce.json +48 -0
- package/src/usvm/rules/sec_194q_goods.json +71 -0
- package/src/usvm/rules/sec_194r_perquisites.json +47 -0
- package/src/usvm/rules/sec_195_cross_border.json +39 -0
- package/src/usvm/rules/sec_206ab_non_filer.json +26 -0
- package/src/usvm/rules/sec_206c1h_tcs.json +69 -0
- package/src/usvm/rules/sec_281_tax_clearance.json +21 -0
- package/src/usvm/rules/sec_393_goods.json +59 -0
- package/src/usvm/rules/sec_43bh_disallowance.json +35 -0
- package/src/usvm/rules/sec_50b_slump_sale.json +21 -0
- package/src/usvm/rules/sec_79_loss_continuity.json +33 -0
- package/src/usvm/rules/sec_92c_transfer_pricing.json +25 -0
- package/src/usvm/rules/sec_ftc_dtaa_relief.json +20 -0
- package/src/usvm/rules/sec_gst_blocked_itc_17_5.json +26 -0
- package/src/usvm/rules/sec_gst_composite_mixed_8.json +21 -0
- package/src/usvm/rules/sec_gst_composition_levy_10.json +23 -0
- package/src/usvm/rules/sec_gst_credit_debit_notes_34.json +21 -0
- package/src/usvm/rules/sec_gst_einvoicing_rule48_4.json +20 -0
- package/src/usvm/rules/sec_gst_ewaybill_rule138.json +21 -0
- package/src/usvm/rules/sec_gst_export_lut_16.json +20 -0
- package/src/usvm/rules/sec_gst_itc_eligibility_16_2.json +20 -0
- package/src/usvm/rules/sec_gst_itc_reversal_rule37_37a.json +45 -0
- package/src/usvm/rules/sec_gst_rcm_liability_9_3.json +26 -0
- package/src/usvm/rules/sec_gst_rule42_43_apportionment.json +26 -0
- package/src/usvm/rules/sec_gst_tds_sec51.json +23 -0
- package/src/usvm/rules/sec_indas102_esop.json +20 -0
- package/src/usvm/rules/sec_indas103_mna.json +20 -0
- package/src/usvm/rules/sec_indas109_ecl.json +24 -0
- package/src/usvm/rules/sec_indas115_revenue.json +20 -0
- package/src/usvm/rules/sec_indas116_leases.json +20 -0
- package/src/usvm/rules/sec_indas12_deferred_tax.json +20 -0
- package/src/usvm/rules/sec_indas21_fx_reval.json +20 -0
- package/src/usvm/rules/sec_indas36_impairment.json +20 -0
- package/src/usvm/rules/sec_indas37_provisions.json +20 -0
- package/src/usvm/rules/sec_msme_classification_sec7.json +25 -0
- package/src/usvm/rules/sec_msme_delayed_payments_15_16.json +38 -0
- package/src/usvm/rules/sec_msme_disclosures_sec22.json +21 -0
- package/src/usvm/rules/sec_msme_mca_form_1.json +20 -0
- package/src/usvm/schemas/statutory_ast_schema.js +203 -0
- package/src/usvm/usvm_domain_evaluators.js +1021 -0
- package/types/index.d.ts +39 -0
package/types/index.d.ts
CHANGED
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@@ -896,6 +896,45 @@ export interface WatchtowerReport {
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896
896
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export declare function runStatutoryWatchtower(options?: { okfDir?: string; verbose?: boolean }): Promise<WatchtowerReport>;
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899
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+
// Universal Statutory Virtual Machine (USVM) Declarative Kernel
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export interface UsvmAstRule {
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901
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sectionId: string;
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902
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sectionCode: string;
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903
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governingStatute: string;
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statutorySection: string;
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successorSection?: string;
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906
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mathArchetype: string;
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907
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triggerPolicy: string;
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908
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roundingPolicy: string;
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rules?: any[];
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910
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[key: string]: any;
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911
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}
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912
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913
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export interface UsvmEvaluationResult {
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statuteCode: string;
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915
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governingStatute: string;
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statutorySection: string;
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isAuthorizedToDisburse: false;
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918
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calculatedTdsInr?: number;
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919
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calculatedTcsInr?: number;
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920
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effectiveRatePercent?: number;
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taxableBaseInr?: number;
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taxPayableInr?: number;
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disposition?: string;
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[key: string]: any;
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}
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export declare function evaluateStatutoryAst(ast: UsvmAstRule, facts: Record<string, any>, options?: { asOfDate?: string; trace?: boolean }): UsvmEvaluationResult;
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export declare function validateStatutoryAst(ast: unknown): { valid: boolean; errors?: string[] };
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export declare function toBigIntPaise(amountInr: number | string | bigint): bigint;
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930
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export declare function fromBigIntPaise(paiseBigInt: bigint): number;
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export declare function getStatutoryAst(sectionKey: string): UsvmAstRule | null;
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export declare class StatutoryAstValidationError extends Error {
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errors: string[];
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constructor(message: string, errors?: string[]);
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}
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936
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937
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899
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900
939
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901
940
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