@mudraforge/statutory 2.12.1 → 2.13.0

package/okf/international_tax/cross_border_remittance_195/ast.json

@@ -0,0 +1,39 @@
+{
+  "sectionId": "ITACT1961_SEC195",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 195",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(2)",
+  "transitionalCutoverDate": "2026-04-01",
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": ["creditDate", "paymentDate"],
+    "description": "Earlier of book credit or SWIFT remittance disbursement"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TAX_HAVEN",
+      "field": "isTaxHaven",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 3000,
+        "governingSection1961": "Section 94A NJA",
+        "governingSection2025": "Section 393(2) NJA"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "DTAA_TREATY_TAX_HAVEN_MATRIX",
+    "standardDomesticRatePercent": 20,
+    "taxHavenRatePercent": 30,
+    "treatyFtsRatePercent": 10,
+    "treatyBusinessProfitsRatePercent": 0,
+    "thresholdPartAInr": 500000
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/international_tax/financial_instruments_ecl_indas_109/ast.json

@@ -0,0 +1,24 @@
+{
+  "sectionId": "INDAS109_FINANCIAL_INSTRUMENTS",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 109 / IFRS 9",
+  "successorStatute": "Ind AS 109",
+  "successorSection": "Ind AS 109",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "3-stage forward-looking Expected Credit Loss impairment"
+  },
+  "computation": {
+    "archetype": "EXPECTED_CREDIT_LOSS_INDAS109",
+    "stages": [
+      "STAGE_1_12_MONTH",
+      "STAGE_2_LIFETIME",
+      "STAGE_3_CREDIT_IMPAIRED"
+    ]
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

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

@@ -1,9 +1,9 @@
 {
   "okfVersion": "2.9.0",
-  "publishedAt": "2026-11-06T18:36:47.091Z",
-  "rootHash": "sha256-318004673a779499e82fd7316c7a6728f3bcdaf449bb4a557b6bd685b899dee3",
+  "publishedAt": "2026-11-07T21:01:02.220Z",
+  "rootHash": "sha256-7ffc75e8611a9c966eea756dd544fdae9144e2318d3478633232bb876d05e364",
   "totalSections": 46,
-  "totalFiles": 145,
+  "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": [
@@ -112,147 +112,193 @@
     "MSMED-SEC-22"
   ],
   "files": {
+    "corporate_ma_restructuring/business_combinations_indas_103/ast.json": "49462b5895681216310cd46c76c06e6ed58c6f2bd047e1bf1c313ce6293c3aaf",
     "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",
     "corporate_ma_restructuring/business_combinations_indas_103/section.json": "a50d23fcd84e6692da6d26a2d746020f7df3ce244a19291a2ffb76682cd4c7b0",
+    "corporate_ma_restructuring/impairment_of_assets_indas_36/ast.json": "aac1cb11c408fce1ee546e97352c6e91adda4bfaf5f2d8d4a8e12d8a1a79590a",
     "corporate_ma_restructuring/impairment_of_assets_indas_36/circulars/mca_notification_indas_36_impairment.md": "d8e447a3ee13f9063f14939a4ff3ca433db48fb27b7b07a2e4e68f14c269e85f",
     "corporate_ma_restructuring/impairment_of_assets_indas_36/forms/cgu_impairment_testing_register.json": "c1e1b109ba629ab6c8254d0872c1747c738b2a25abdacb33d311f65387e203fb",
     "corporate_ma_restructuring/impairment_of_assets_indas_36/section.json": "40b7866fd12b91b5812a23943f6cf85ff896c5f477503b1c6b61af775fa66046",
+    "corporate_ma_restructuring/loss_carryforward_sec79/ast.json": "6a4d4cb8b47589467d221899a4827533cefc8d5f78a0965aaccc528a628aaec1",
     "corporate_ma_restructuring/loss_carryforward_sec79/circulars/cbdt_circular_09_2020_startup_loss_continuity.md": "c7b9aee49f1a58872604664553ebf780882ee382f77ec50a4fdf0eaa30652246",
     "corporate_ma_restructuring/loss_carryforward_sec79/forms/section_79_shareholding_continuity_schedule.json": "dd96cf6d9abff1fc176f2ae194ef44b35d9e454b0aa889e487e74e937a58ca04",
     "corporate_ma_restructuring/loss_carryforward_sec79/section.json": "02938d501582b8c4dad3d0e0827f848ed75cccfc29af87af3ee53c9718099ec7",
+    "corporate_ma_restructuring/share_based_payments_indas_102/ast.json": "2e33215084b2e5d9e42b2684ab380b1ad151e95570a371dfae4f7891ad9da29e",
     "corporate_ma_restructuring/share_based_payments_indas_102/circulars/icai_guidance_share_based_payments.md": "3eb2787da8acb0495082957490ece8c47fc6feb379147069f3f7a5922e8b33a6",
     "corporate_ma_restructuring/share_based_payments_indas_102/forms/esop_graded_vesting_amortization_schedule.json": "3ca13adb186a17cdec71792b08039014c43b018d5ec5524efd3ed54049406a5e",
     "corporate_ma_restructuring/share_based_payments_indas_102/section.json": "418ddb22f4169f3839afa5b29bf59807d82369530ffb1d94dce7817b3ad3ecf1",
+    "corporate_ma_restructuring/slump_sale_50b/ast.json": "dc20e32bfd174e2e83644f905b5a154608120dc75d1d8d8711291362d3147ab0",
     "corporate_ma_restructuring/slump_sale_50b/circulars/cbdt_notification_68_2021_rule_11uae_fmv.md": "52ee5c4d9528ef7c8df7dfbbf8d21c39142365c3beca6c8270c247a0abb6b68a",
     "corporate_ma_restructuring/slump_sale_50b/circulars/cbic_notification_12_2017_going_concern_exemption.md": "0be439c26062cdf05d9b512e7be9758b5e56d2efd40f014db02f86952a771968",
     "corporate_ma_restructuring/slump_sale_50b/forms/form_3cea_chartered_accountant_report.json": "ce245341e41e92f1a38a9af9abc27535578a71984bcdc4d63c45fe4d6de51a25",
     "corporate_ma_restructuring/slump_sale_50b/forms/section_281_tax_clearance_checklist.md": "3e3837a55c288a0ddb5e378896f0a8dddaf05a29bc6f9dc2269a2f91ee3dab89",
     "corporate_ma_restructuring/slump_sale_50b/section.json": "1e86356fa1916c8fcee8b4e4f66b536af66c5abe7154de6e317f874b656e9c3a",
+    "corporate_ma_restructuring/tax_clearance_sec281/ast.json": "3b552a5167ba7a6d72c6fdc12f4720d6cd1dabc304e321aaa32f62db774e22ed",
     "corporate_ma_restructuring/tax_clearance_sec281/circulars/cbdt_circular_04_2011_sec281_clearance.md": "ffefd8b155d2ca3a515361d612be0dccf10739933e176182d0dd3ac80bb1aa47",
     "corporate_ma_restructuring/tax_clearance_sec281/forms/form_281_tax_clearance_application.json": "298e9cbf73ea17a4a724c6f6155aefdff940bb4efd790513eb96958e717f0073",
     "corporate_ma_restructuring/tax_clearance_sec281/section.json": "5384467d6bdca8846beedc33a1ef5449a8fdfc296ebc0d170957343024ea909d",
+    "direct_tax/corporate_tax_115baa_115jb/ast.json": "9bb023b94280b5618969fc2e936cc6d743131c1c0b3705414f42cbb6b1c27a27",
     "direct_tax/corporate_tax_115baa_115jb/circulars/cbdt_circular_29_2019_concessional_tax_regime.md": "3e9c61255a3665f7ec3d85096018561b7ea534b9e05d34d89419bde8fa61371b",
     "direct_tax/corporate_tax_115baa_115jb/forms/form_10ic_concessional_tax_election.json": "a9356c38eddb614eecdb9ca2079544724459a533b7e133d2317926e23b0cac6a",
     "direct_tax/corporate_tax_115baa_115jb/section.json": "737d8fe08d99c8e5466a0a1fdd50248a2969335dab171f0c34148ab1f14b95c1",
+    "direct_tax/income_taxes_deferred_tax_indas_12/ast.json": "56ea9e0d3d995502e838d3e039e5c28b2a8f2d0555947f09f1a803d491c3131d",
     "direct_tax/income_taxes_deferred_tax_indas_12/circulars/mca_notification_indas_12_income_taxes.md": "7e8eac2847ecdd575909a0b486dd252d3ed04e6343da13f69141b412ff2b02f9",
     "direct_tax/income_taxes_deferred_tax_indas_12/forms/deferred_tax_asset_liability_reconciliation_schedule.json": "e13cd942d63d6953d149df8b3342c478c03a99fb05709c71caf62e0574997842",
     "direct_tax/income_taxes_deferred_tax_indas_12/section.json": "4b0df53100233506538e02118813519cfecc4fcbd177a26e5db2b0a376480176",
+    "direct_tax/special_rates_non_filer_206ab/ast.json": "8f84a1b9bfb9023bb68552dc83c3579b14ab2bfcf0f335233e44b5906bb095b8",
     "direct_tax/special_rates_non_filer_206ab/circulars/cbdt_circular_11_2021_compliance_check.md": "ed29b48cbeb3fb71c750f1d6418f25a1e0568c7de94354dd84ccf22c45d179ad",
     "direct_tax/special_rates_non_filer_206ab/section.json": "dc70762b5f81fd385e599804af640eb4f13025bb941e8b60c9f0fbcbe3d7073e",
+    "direct_tax/statutory_disallowance_43b/ast.json": "f7b95e5d7fe825b6d15996eaba1265fead700e947fffbdee7daf9048d25d49cc",
     "direct_tax/statutory_disallowance_43b/circulars/supreme_court_checkmate_services_2022.md": "6644a982cba935614d40db89d042fa0efccba73f26a61216eb528ab63400b400",
     "direct_tax/statutory_disallowance_43b/forms/tax_audit_form_3cd_clause_26_schedule.json": "35387601cc6d2cce928b900a4ce5db7ef92e8def3e4c305f20a005b36be7964f",
     "direct_tax/statutory_disallowance_43b/section.json": "ac780f42f2d27792859dcf0ee0187407e8abd658992cbe0cbd48ea91fc8a9cd5",
+    "direct_tax/tcs_goods_206c_1h/ast.json": "291dcc4bf3e80c721c1d404368c1c09bcd596ca4a7bccc20f84f5b88edea01ef",
     "direct_tax/tcs_goods_206c_1h/circulars/finance_act_2025_sunset_memo.md": "179191f428a939e01d0874a64a13904ec383133cf6fff64ba62e9c6f49c7bbc8",
     "direct_tax/tcs_goods_206c_1h/section.json": "fde222ebc061ffd8e4b40671f15ee47ec32e0b90ad07e6a1cd3b14a9354918c9",
+    "direct_tax/tds_commission_194h/ast.json": "6ed6faf2bac62d62f81f170fb1f0f25d575e29dc865c179a3e49c01638604ce1",
     "direct_tax/tds_commission_194h/circulars/finance_act_2024_rate_cut_memo.md": "00d8dccf377b08e98e62244272e1c8145bb7fe00244ce328128ac8ca5498b281",
     "direct_tax/tds_commission_194h/forms/form_26q_quarterly_return.json": "bbbff2b82c5b911d03cdb33d3b6c73d080b093fb62f512429542c2cae98857b5",
     "direct_tax/tds_commission_194h/section.json": "e3de57a224a93bfaf66c54e5cfef5d48ee13551c66d41521fcdb453e62c77ce8",
+    "direct_tax/tds_contractor_194c/ast.json": "a40fac7c0c5ae98f9e466f8e8232521c690ee0cb6bd4a3df2069478b237d21f3",
     "direct_tax/tds_contractor_194c/circulars/cbdt_circular_23_2017_gst_unbundling.md": "d2185bbb2d1af7cf911019eb4aaae6af77e0e0521734e335d118482201fd5a92",
     "direct_tax/tds_contractor_194c/forms/form_26q_quarterly_return.json": "35dab116a4b9eadddfd13f8e9c61acf23582f64e6b82aad8dd268a7dabb6fe19",
     "direct_tax/tds_contractor_194c/forms/transporter_194c_declaration.json": "1582a358ee1e15767dd9dc000f3ca9a9780df9cbedf6012a9d3baad0f009149b",
     "direct_tax/tds_contractor_194c/section.json": "443401bc9e57ff50f212911c4006d79bbe404f651817a2bfbea571971c3bb525",
+    "direct_tax/tds_ecommerce_194o/ast.json": "55d9a9558eb1b86388b4ce6c1526b422658a656b315dd03eb141fad7233b3c4d",
     "direct_tax/tds_ecommerce_194o/circulars/cbdt_circular_20_2020_guidelines_194o.md": "26342636736766946686000638236cc102e4d5732936301571e331ad1e0a2f5c",
     "direct_tax/tds_ecommerce_194o/forms/form_26q_ecommerce_schedule.json": "fafd81aef251a484753ff19293567ba83d84ec73cb221592e9959b898ea722c0",
     "direct_tax/tds_ecommerce_194o/section.json": "f4c02ebb296a84fc195542a7e8bd348426f56499a1f0ccc86d8d5a7f3bbdf61a",
+    "direct_tax/tds_goods_194q/ast.json": "4a2703b20322b304b1d8b8be4e488df2a3bce8f6f050a3d61b4f18c8f8246616",
     "direct_tax/tds_goods_194q/circulars/cbdt_circular_13_2021_guidelines.md": "61831c003cc44a81ed8621240375624f792d49a58091c38f16f8cbcb6d706a68",
     "direct_tax/tds_goods_194q/circulars/cbdt_circular_23_2017_gst_unbundling.md": "fdbff1c5dd098a6ef6c544a344846fd1c0b562254431950aeccc7f4ac840f1dc",
     "direct_tax/tds_goods_194q/forms/form_26q_quarterly_return.json": "f1d92eb728b9d1846691481f32057b8d1f804901b856851606a5a90c2d3726a4",
     "direct_tax/tds_goods_194q/forms/vendor_pan_declaration.md": "1fadbae2f18b9d542509f186b365874575e6251f20916db3d31898a5804e5ef9",
     "direct_tax/tds_goods_194q/section.json": "eb99b2e862f62c9bf9628c4139c68bd9535683c4cf25870aa96f1814dd797375",
+    "direct_tax/tds_goods_393/ast.json": "2821ce5a8c8097cc25b60c30456a33bba8ca2adb953b7ea84dbbdf8d633d1b72",
     "direct_tax/tds_goods_393/section.json": "c10da714e2ddb23f9598c506768a32d3cb2df80cdc31f887963aac2aa9eab23a",
+    "direct_tax/tds_individual_contract_194m/ast.json": "95a3a55555d55a92fc29952d81bf24e57f8613dbb395807ee8e4d2e146141e92",
     "direct_tax/tds_individual_contract_194m/circulars/finance_act_2024_194m_rate_cut_memo.md": "e0fee019e22379f96390d691057545aab1eeb62dd94369cd07eb8f9fb8e46997",
     "direct_tax/tds_individual_contract_194m/forms/form_26qd_contractor_statement.json": "2acff97c790d48de2880dc5a3bcd4d7472e1c38173aca467e913133ec445f834",
     "direct_tax/tds_individual_contract_194m/section.json": "2d41cb87923d89ab629d556f7b475819b6c2b3e6642cce44e2c1f244efb51bec",
+    "direct_tax/tds_interest_194a/ast.json": "b3e9a3e271f8b71f55e2cb807544390d6ba47df2fa32d09d519a9c17e7bc6787",
     "direct_tax/tds_interest_194a/circulars/cbdt_circular_03_2010_interest_tds.md": "739dbaea4f002a1a22eebf974a159f0cc772715257ab78acfa21e47bae8fe921",
     "direct_tax/tds_interest_194a/forms/form_15g_15h_interest_declaration.json": "c872913a3f73e0838573c64289413de8e1b176b61de489ac721b774883d42624",
     "direct_tax/tds_interest_194a/forms/form_26q_interest_schedule.json": "0d538a8763e6453ba615bd9a610c3346cb3ab2e6f8ff970b8e6ba692c1a39c20",
     "direct_tax/tds_interest_194a/section.json": "e05479303dd314440c223cc04441ec5c497981d905222c3ba54c100817af0423",
+    "direct_tax/tds_perquisites_194r/ast.json": "e2ac44a3d5820d21b8f65bbdd867fd86152cf546ba2b89929ea226c1032beec7",
     "direct_tax/tds_perquisites_194r/circulars/cbdt_circular_12_2022_perquisites.md": "a70dc9e21493a00692987bd70006bbdf192865dd43648cc8e613af6c3763ec39",
     "direct_tax/tds_perquisites_194r/forms/form_26q_perquisites_schedule.json": "214f5f236122d2174f7bc9fb31a321ef688c3860d69cf7ed1a9a162adedee6f5",
     "direct_tax/tds_perquisites_194r/section.json": "e28e7f8a2fc9fca6f0e7ad1ca2503d15c3965ce076d286536ea8ed1735960171",
+    "direct_tax/tds_property_194ia/ast.json": "f41f6b7c823b0e9ec25834e337df347c54d4e5da307d3e9b4cd1fa7b88e823af",
     "direct_tax/tds_property_194ia/circulars/cbdt_notification_67_2022_property_tds.md": "d714fb54b9e396b93f472111cd17f17fb43b01332fb2e26d637335840998e517",
     "direct_tax/tds_property_194ia/forms/form_26qb_property_tds_challan.json": "e10d89e6f8c2eb659fecb036021105205cb9dab19992735bdd97d76aa1a71d15",
     "direct_tax/tds_property_194ia/section.json": "297fbdd0f750918657227f4bd04681062db41f9c4ea8e1f6cd61a3aa162695e9",
+    "direct_tax/tds_rent_194i/ast.json": "30d2be164a43ddc4ee611f2a995d3810e9fc11a9f1a43d1320ac8d7da44aa9d3",
     "direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md": "dd99c46ad87c16aa6ade773ab92a920c12fd738a19545aa05855e24c4c6ccc7e",
     "direct_tax/tds_rent_194i/forms/form_26q_quarterly_return.json": "843e9aedc6e63d1d16a472d8a610e8c86c9d3f4958381fbfe6d459050f1e2a39",
     "direct_tax/tds_rent_194i/section.json": "73deb794e4effffcfbd0149153139b58755c491fc64b2f5fe05ef39548507804",
+    "direct_tax/tds_rent_individual_194ib/ast.json": "fe9eb6ac41b35f6c137d5dd00fd8944f61c16ea0b850335c0725a178b3c9a612",
     "direct_tax/tds_rent_individual_194ib/circulars/finance_act_2024_rent_rate_cut_memo.md": "a8fe73a336b0f5f21c4ccd67e3735f56e0c75681c7c17a69f2ba0350f88a43e6",
     "direct_tax/tds_rent_individual_194ib/forms/form_26qc_challan_cum_statement.json": "755f6f04d40d3957efc42c39a927452f7930e71dcb61b1882c1801ca8ace2fad",
     "direct_tax/tds_rent_individual_194ib/section.json": "7f7a56368dba760f1815501b9c59522880c2b1efe7a80a179c3c9fbaf2168d01",
+    "direct_tax/tds_services_194j/ast.json": "20b141230cbc83daefaf5d55893d7a1d88c081e8328d06cdcde6e418a65528e8",
     "direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md": "3b0ff6b32f5f9efc574cd9d226526bbfb872210a0b3cf959be39b770174b6cae",
     "direct_tax/tds_services_194j/forms/form_16a_tds_certificate.json": "c80c48d0b8758935be8092e1b3bec6ab88bdef8cd9cca6efe61fcdbfa335d068",
     "direct_tax/tds_services_194j/section.json": "171083c85ac597b1a596169e980bcb028c5d121a3e47e4f99fbc3da73201bdb5",
+    "indirect_tax_gst/blocked_itc_17_5/ast.json": "60799bbb7c2aa7d674568962874d7dac8e24eefca0eb966076ec57fcda12fc67",
     "indirect_tax_gst/blocked_itc_17_5/circulars/cbic_circular_172_2022_employer_obligations.md": "fe0e64e35ced26bbdb4fe77526d518c42f4e38c27ad68e94b1e96d10229f3507",
     "indirect_tax_gst/blocked_itc_17_5/forms/gstr_2b_ineligible_reconciliation.json": "b71b26a0797077ad1f5195fa07b25e8c499fcec46c4073360195b35ca431c6f6",
     "indirect_tax_gst/blocked_itc_17_5/section.json": "85e8d74b4f2f6d35503840ad8e7ae80c493d6da8f5bb437f878ca72b300fde62",
+    "indirect_tax_gst/common_itc_reversal_rule42_43/ast.json": "735561e64e29e9802b09da2d8da9959f532c3bf535bd79cb619adb6878aabb1b",
     "indirect_tax_gst/common_itc_reversal_rule42_43/circulars/cbic_circular_170_2022_itc_reporting.md": "55ed3bdf04508ca4ab184964bd4560033c3595bbded6559a75fefaef12d7202e",
     "indirect_tax_gst/common_itc_reversal_rule42_43/circulars/cbic_notification_18_2022_cutoff_amendment.md": "b4e02b93f9dcf6dd0c8a8d0565453742db7b941173e23a547af384d2d11dd25f",
     "indirect_tax_gst/common_itc_reversal_rule42_43/forms/gstr_3b_table_4b1_reversal_schedule.json": "0f08d602b234517384ed41b2d2cc9c504e44fdd885def7b319dd1f05021f7f56",
     "indirect_tax_gst/common_itc_reversal_rule42_43/forms/rule_42_43_annual_reconciliation_worksheet.json": "9d926b8ef3795b7d893096b99f420b7c7784cec7d562de7c56ecf6cdffde7381",
     "indirect_tax_gst/common_itc_reversal_rule42_43/section.json": "6bea1f1cee5875975f2b18b93634fa9713298936f5908f4eda66f91b9dc0dd8c",
+    "indirect_tax_gst/composite_mixed_supplies_sec8/ast.json": "ef36a54f66883c8dcf8db1fd457fd2ba4ca09ee260c2143d354b305273251962",
     "indirect_tax_gst/composite_mixed_supplies_sec8/circulars/cbic_circular_47_2018_composite_mixed_supplies.md": "88ce49a04aaffe4310482e6023183ae59826c8a32fc0661f0894856a32b3acb5",
     "indirect_tax_gst/composite_mixed_supplies_sec8/forms/composite_mixed_supply_assessment_matrix.json": "18a33182fd26b74c1dc18a0138e67ba671004f642ea131abc668c60c7f0f9555",
     "indirect_tax_gst/composite_mixed_supplies_sec8/section.json": "1adac2d105ebc66707b91ae5655d9d04a06587a35a79eb8783eb1143c338e8dd",
+    "indirect_tax_gst/composition_levy_sec10/ast.json": "68e971d1866cbc2824cffbe03bb8e75fe22b64315cca5c6ecdea5d3d6060a579",
     "indirect_tax_gst/composition_levy_sec10/circulars/cbic_notification_14_2019_composition.md": "76efc55d198e24e6eb687923043123301d89ce166386513387c89caece1ce8ce",
     "indirect_tax_gst/composition_levy_sec10/section.json": "2ca768f74e20a66117ae3934ae53432b343e86eaa9aef2637c951695c0c1d41a",
+    "indirect_tax_gst/credit_debit_notes_sec34/ast.json": "4843f9cf2c8e84af472b76fbbae5500c07cfc7eb3f551f87f9dd2727a5180905",
     "indirect_tax_gst/credit_debit_notes_sec34/circulars/cbic_circular_137_2020_credit_notes.md": "462a5f667fd37ba3642010ab0dd6b118322f8ec44a5e00a89291f3419a33e142",
     "indirect_tax_gst/credit_debit_notes_sec34/section.json": "eeb4a2fcce0d44b151a2267424b210bec69bc2dd40f127e51686db4e93eb13ce",
+    "indirect_tax_gst/e_invoicing_rule48_4/ast.json": "afc0bdbfccf2d9c2316b9be7dd54a7ab796ba104fd5d14baccb1014939d4a224",
     "indirect_tax_gst/e_invoicing_rule48_4/circulars/cbic_notification_10_2023_einvoicing.md": "8f2b7821b286eb9bd5002f2751ed665fd46bc0450963516eecd7df2f0f81c9b1",
     "indirect_tax_gst/e_invoicing_rule48_4/section.json": "95fc533a2cfdb56c52f0cb34b5faf22be0fbbc0b86ebbfa697cb63adcd18f7ca",
+    "indirect_tax_gst/export_services_lut_sec16/ast.json": "762bbfb9be231f49697f9f10ae6c8e430002ff2a477bd6a5b3b60e0f340465ad",
     "indirect_tax_gst/export_services_lut_sec16/circulars/cbic_circular_161_2021_intermediary_clarification.md": "6880a75f465edde4c680bc6c644938f1a6eb0ceeae7b2714f1d863e89c84cc92",
     "indirect_tax_gst/export_services_lut_sec16/forms/lut_form_gst_rfnd_11_declaration.json": "62583997aea2359d56dff90f7f04ae93e82e205a3a313c9f4e00e0a0b48c1a7b",
     "indirect_tax_gst/export_services_lut_sec16/section.json": "c8480a7dc1e3be9195aa1b41cbf59a132f64c19d61c0cf1e221c318a5a824e87",
+    "indirect_tax_gst/gst_tds_sec51/ast.json": "b5f34bbf1e9a9267f9b35ed50d2c16e129a662e8f54378507fad7a53a949bda8",
     "indirect_tax_gst/gst_tds_sec51/circulars/cbic_notification_50_2018_gst_tds.md": "7e4ca693c08cd805fb8a5f54b868204e0b6da672565580bee37a25b52c76fb7b",
     "indirect_tax_gst/gst_tds_sec51/section.json": "b127c3c381ce54160656a14ce3ce0cbb8d06e2b9ffaedd2f3bf05c7aef56fd34",
+    "indirect_tax_gst/itc_eligibility_16_2/ast.json": "522b478d2cdd5f935124706136ac8855263d2c64b38ed6175f6ee1ca5bf20402",
     "indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md": "90e5c9d23922e34b4e4c3494363a2fd9723247f6749961b398022bf8fcc05203",
     "indirect_tax_gst/itc_eligibility_16_2/forms/gstr_3b_table_4_itc_reversal.json": "65406aaa7414ad07a81ae32ac9d8858965229d396d3b574412293dacda718ce6",
     "indirect_tax_gst/itc_eligibility_16_2/section.json": "48f1b232f9fa38dfaf316e7fa64e919af4c70aaf1d7231a83d3f875ef90d80d4",
+    "indirect_tax_gst/itc_reversal_rule37_37a/ast.json": "e3c88a1d739e9a88b4567206370d7fe5b8912031cca26ffc64ca7e97907112d8",
     "indirect_tax_gst/itc_reversal_rule37_37a/circulars/cbic_circular_192_2023_ecl_interest_calculation.md": "ceb8d26b6edc6364c29c9c45f1cbcb4398cf6df44af4420f2fa3801d0bb5a197",
     "indirect_tax_gst/itc_reversal_rule37_37a/circulars/cbic_notification_19_2022_rule37.md": "d9f4e6910db5f8d38eb1a5b55f039e9c3364e789e4dda840f3109c2c57ee1aeb",
     "indirect_tax_gst/itc_reversal_rule37_37a/forms/gstr_3b_table_4b_reversal.json": "150a993f6528d9800b40dcb2332b3ce28e4e632d1d27bea0384fd95c3f9aa142",
     "indirect_tax_gst/itc_reversal_rule37_37a/section.json": "36a3572fd62a836b11164f7e313d7bbdce6fe01d9d7434e847f353a0d6e74fed",
+    "indirect_tax_gst/rcm_liability_sec9_3/ast.json": "21589d6e9046c21b9bd2d31025b3e58ba74077e747bc2ef2af945165e272bc6f",
     "indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_circular_102_2019_rcm_clarifications.md": "d0aee33e231ece18030d00037feb54f3a8c292a193b5b317e86af17eac48a6a8",
     "indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_notification_07_2025_composition_rent_exclusion.md": "78afd2d33dd1d0cf275d5e7622f40a723bcf2edcfa5a2ce6cf8e46f2051509cf",
     "indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_notification_09_2024_renting_rcm.md": "fb74c0b6eb74d7ecb683a6c8fdb6553a7b7eb0c365f5e46f635ac7e714eccd5d",
     "indirect_tax_gst/rcm_liability_sec9_3/circulars/gst_council_55th_meeting_renting_rcm_regularization.md": "8673fc32c6f200127f0ba87adf184c8b5147a957d3242c4fae223b9b6539796e",
     "indirect_tax_gst/rcm_liability_sec9_3/forms/rcm_self_invoice_payment_voucher.json": "5b0b6cd1ca9e08083d060245963da9d271e81ecdf77fd8d0af9749cb49ed06f0",
     "indirect_tax_gst/rcm_liability_sec9_3/section.json": "e482973e15dd5a8122af6e0e1b0f301e226ae86d2b8eaec1411116e86ac6f368",
+    "international_tax/cross_border_remittance_195/ast.json": "a4744b53ca954a652335f2c0a36e420813aff9e9a115757bb50ece0e785ba192",
     "international_tax/cross_border_remittance_195/circulars/cbdt_circular_03_2022_form10f_electronic.md": "cd8abe5cd8fac53fa8f185b20be6e4b9a46e08ed77afddd2f3abd9a0e665d3ae",
     "international_tax/cross_border_remittance_195/circulars/supreme_court_engineering_analysis_doctrine.md": "37e704ae7f87cf9596a48dad6d981abcebf5e4603781c766ff5ca8cfef50bcd5",
     "international_tax/cross_border_remittance_195/forms/form_15ca_15cb_compliance_checklist.json": "58a71629120c0f7bc6c907dae11970750e99c5ad4097df046af6350d15e6c7cf",
     "international_tax/cross_border_remittance_195/section.json": "6b34b35d9a970e80944cede50ef83410925f3516a94136d37f0a0526ead24481",
+    "international_tax/financial_instruments_ecl_indas_109/ast.json": "78c5750b22bc37671a228e14054af8b04430e4ccdc9b60d291a878c741fb4652",
     "international_tax/financial_instruments_ecl_indas_109/circulars/mca_notification_indas_109_financial_instruments.md": "7dbcb31cb0cf20b0f706057369978991b95f803fd379e535f8df9685ed876143",
     "international_tax/financial_instruments_ecl_indas_109/forms/indas_109_ecl_provision_matrix_schedule.json": "56c29581ff3c8f366bfad6c92d099e4dba7bcd829da3c66a0b5cd1d00eb5dbc5",
     "international_tax/financial_instruments_ecl_indas_109/section.json": "49e492a024fdf461f0dacde12ab78c0676a7a34938565e45994becc3adfdd67e",
+    "international_tax/foreign_exchange_indas_21_109/ast.json": "2a1edd03689864b6c08979e02ad44e38a0eda1f412c8588906d6e626f9832ece",
     "international_tax/foreign_exchange_indas_21_109/circulars/mca_indas_21_foreign_exchange_rates.md": "fc8034636f910f248c897eab1a7abc4632100e0bae58473cef9aab8b178a9c6b",
     "international_tax/foreign_exchange_indas_21_109/forms/indas_109_cash_flow_hedge_reserve_schedule.json": "32c39eba44ed685b9655c85ec0dcf509f1a6c9070fa9cdc411ee30f6f7c98aa9",
     "international_tax/foreign_exchange_indas_21_109/section.json": "13f21f02142fba0a6f1b72037ae695517cc070191200318f03ae760bfaee7667",
+    "international_tax/foreign_tax_credit_irc_901_904/ast.json": "2754770e4013893bcaa75d09422ed9bc1d86253d8805c4456f7cdb026be58dae",
     "international_tax/foreign_tax_credit_irc_901_904/forms/form_67_statement_of_foreign_tax.json": "05f8fb5b2765a23e53e6f9c38be1a89ed817abdfdbbe78ac0c361b9976959e2d",
     "international_tax/foreign_tax_credit_irc_901_904/forms/irs_schedule_k3_reporting.json": "f2672f3870427338f37d408daba17c870230eab3f9dcb6eb2f14de2b4141f1fb",
     "international_tax/foreign_tax_credit_irc_901_904/section.json": "eae701cb45d55c4b6ddaf56d63e262bf0fc93f7e66309c059f651d74d021cab1",
+    "international_tax/transfer_pricing_alp_92c/ast.json": "d7e8044d85bd523cd9222fca5eca450b34b9b93147fddbf9ed9a5455f9f86224",
     "international_tax/transfer_pricing_alp_92c/circulars/cbdt_notification_86_2015_range_concept_rule_10ca.md": "37601e41730bfacb42d9c2bea36d5253439879fdc0fd68b1bbcbf78a03c3ad6b",
     "international_tax/transfer_pricing_alp_92c/forms/form_3ceb_transfer_pricing_report.json": "764fdfa7974f3a4d130f81cc7f88993051903a57293c46c6442682a41705730c",
     "international_tax/transfer_pricing_alp_92c/section.json": "d447c1738fb9e3e9766e25650a79aef7f8f7154c9e6a17d0a9cd3e799e8b16c0",
+    "msme_commercial/delayed_payments_15_16/ast.json": "f069a84989ea901ed9ceb970f4abeaff740ad2a1276f6d3793bfd5e7aac01bed",
     "msme_commercial/delayed_payments_15_16/circulars/msme_om_2021_trader_exclusion.md": "6386f94357ae69d8a1c1db78b67f6b0d871ae4fd0cf12afa3bc0d700276e32a7",
     "msme_commercial/delayed_payments_15_16/forms/schedule_iii_msme_disclosure.md": "1216ea9ab3b004d0b6205afd1a4aed22a2bf5e492c43862d40aa0a5309b1e92c",
     "msme_commercial/delayed_payments_15_16/forms/udyam_registration_verification.json": "3da5d248a8fae5ed74af21149dd5922ddd18a9e3e1378ef69925e5beda09ebe6",
     "msme_commercial/delayed_payments_15_16/section.json": "1da3b41dd9621d9ea56d415643fcffed0a0554ac6c3d1d0e000b37ce12621e82",
+    "msme_commercial/enterprise_classification_sec7/ast.json": "978e3f9816cf813a9c479ee898b8981cc463f9e109b347992e9a4c6bb084a5cc",
     "msme_commercial/enterprise_classification_sec7/circulars/msme_notification_2119_e_composite_criteria.md": "20dbb96ad3d1badaf6d998b6691d9af0153eeb2800f38609b2157d27035c639d",
     "msme_commercial/enterprise_classification_sec7/forms/udyam_composite_calculation_worksheet.json": "7bc3a3b4823c8024375096b2c4348c7e2c95041cf44bdc00b3de34f1c460149e",
     "msme_commercial/enterprise_classification_sec7/section.json": "b9713f9301a828664c4cef3f9e9b1b2f50d13aa081d9e6b6c708c32667044514",
+    "msme_commercial/lease_accounting_indas_116/ast.json": "2686eecb5a1b9bde8fcb8659b5e7f8a6769bc539f15d4c13908e7f9950dad993",
     "msme_commercial/lease_accounting_indas_116/circulars/mca_notification_indas_116_leases.md": "fbed580c7f5f836d8ccc5b63eecec5b051e8197be3be2b0f082e158813436b47",
     "msme_commercial/lease_accounting_indas_116/forms/lease_rou_asset_and_liability_schedule.json": "2391cbbc30c8003bffb12adfd7155e0d2c0bf3e9d700da06aae1985f129c0093",
     "msme_commercial/lease_accounting_indas_116/section.json": "0bbe3d924515638f2af15f1139e98487c5f9389d449eb89a5b63495c15214202",
+    "msme_commercial/mca_msme_1_filing/ast.json": "836544d09ee0a12233c4b3500b15459e11daa0304905fa55419b304c7c4995b4",
     "msme_commercial/mca_msme_1_filing/circulars/mca_order_2019_specified_companies.md": "be2f5ccc490321eb5a6579f0e37e994a0f496d2e8a9f3e5741307bd0bad1e4c0",
     "msme_commercial/mca_msme_1_filing/forms/form_msme_1_half_yearly_return.json": "08ecc92ba79e534291d75d67fa651eb6cd69fe404a0dee00820fcb45263b0321",
     "msme_commercial/mca_msme_1_filing/section.json": "bbd836c9f2e7160ea5f56a164fdeb8d69932b1524042d108e2c9c08753c083df",
+    "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",
     "msme_commercial/statutory_disclosures_sec22/forms/schedule_iii_msme_aging_table.json": "734ccd8bc1cdc0fb3b9fd77d71aed0b0f52e0595eccfb92fd1174fd8a5ec4852",
     "msme_commercial/statutory_disclosures_sec22/forms/section_23_tax_addback_schedule.json": "17ae831291dba6b5b16369523b28b489451b3847825a90ff6e574f322ec8c3de",

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/mca_msme_1_filing/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "MCA2019_FORM_MSME_1",
+  "version": "1.0.0",
+  "governingStatute": "Companies Act, 2013 read with Specified Companies Order 2019",
+  "statutorySection": "Section 405 Companies Act read with MSMED Section 15",
+  "successorStatute": "Companies Act, 2013",
+  "successorSection": "Form MSME-1",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Half-yearly MCA return for MSME dues overdue beyond 45 days"
+  },
+  "computation": {
+    "archetype": "MCA_MSME_1_AGING_BIFURCATION",
+    "statutoryOverdueThresholdDays": 45
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/msme_commercial/provisions_contingencies_indas_37/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS37_PROVISIONS",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 37 / ASC 450",
+  "successorStatute": "Ind AS 37",
+  "successorSection": "Ind AS 37",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Probable liability provisioning vs contingent disclosure"
+  },
+  "computation": {
+    "archetype": "PROVISIONS_CONTINGENCY_INDAS37",
+    "probableThresholdPercent": 50
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/msme_commercial/revenue_recognition_indas_115/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS115_REVENUE",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 115 / ASC 606",
+  "successorStatute": "Ind AS 115",
+  "successorSection": "Ind AS 115",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "5-step revenue allocation across distinct performance obligations"
+  },
+  "computation": {
+    "archetype": "REVENUE_ALLOCATION_INDAS115",
+    "allocationBasis": "STANDALONE_SELLING_PRICE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/msme_commercial/statutory_disclosures_sec22/ast.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "MSMED2006_SEC22",
+  "version": "1.0.0",
+  "governingStatute": "Micro, Small and Medium Enterprises Development Act, 2006",
+  "statutorySection": "Section 22",
+  "successorStatute": "MSMED Act, 2006",
+  "successorSection": "Section 22",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Annual statutory note disclosure in balance sheet"
+  },
+  "computation": {
+    "archetype": "MSME_DISCLOSURES_SEC22",
+    "disclosePrincipalUnpaid": true,
+    "discloseInterestCompounded": true
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@mudraforge/statutory",
-  "version": "2.12.1",
+  "version": "2.13.0",
   "description": "Open Knowledge Format (OKF) client & AI Agent Skill for Indian and cross-border statutory tax provisions. Zero dependencies.",
   "type": "module",
   "main": "src/index.js",
@@ -26,6 +26,11 @@
       "import": "./src/calculators.js",
       "default": "./src/calculators.js"
     },
+    "./usvm": {
+      "types": "./types/index.d.ts",
+      "import": "./src/usvm/index.js",
+      "default": "./src/usvm/index.js"
+    },
     "./zoho_gstr2b": {
       "types": "./types/index.d.ts",
       "import": "./src/zoho_gstr2b.js",
@@ -43,6 +48,12 @@
       ],
       "constants": [
         "./types/index.d.ts"
+      ],
+      "usvm": [
+        "./types/index.d.ts"
+      ],
+      "zoho_gstr2b": [
+        "./types/index.d.ts"
       ]
     }
   },
@@ -78,6 +89,10 @@
   "scripts": {
     "prepublishOnly": "node scripts/prepublish_gate.js",
     "test": "node test.js",
+    "check:types": "npx --yes @arethetypeswrong/cli --pack . --profile esm-only",
+    "check:exports": "npx --yes publint",
+    "ci:local": "node scripts/ci_parity.js",
+    "setup:hooks": "node scripts/install_git_hooks.js",
     "validate": "node scripts/validate_okf.js",
     "citations": "node scripts/verify_citation_links.js",
     "conformance": "node conformance/test_conformance.js",

package/src/constants.js

@@ -6,5 +6,5 @@
  * @license MIT
  */
 
-export const STATUTORY_CLIENT_VERSION = '2.12.1';
+export const STATUTORY_CLIENT_VERSION = '2.13.0';
 export const DEFAULT_BASE_URL = 'https://api.mudraforge.in';