@mudraforge/statutory 2.12.1 → 2.14.0

package/src/usvm/usvm_domain_evaluators.js

@@ -0,0 +1,1021 @@
+/**
+ * MUDRAFORGE UNIVERSAL STATUTORY VIRTUAL MACHINE (USVM) - DOMAIN EVALUATORS
+ * Implements pure evaluation handlers for advanced statutory archetypes:
+ * - MSMED Section 15/16 3x Bank Compounding
+ * - Section 43B(h) March 31 Fiscal Boundary Engine
+ * - MSMED Section 7 Enterprise Classification
+ * - CGST Rule 37 180-Day ITC Reversal & Rule 37A Supplier Non-Filing
+ * - CGST Rule 42/43 Input & Capital Goods Common Credit Apportionment
+ * - International Section 195/393 Cross-Border DTAA Treaty Matrix
+ * - Transfer Pricing Section 92C & Rule 10CA Percentile ALP
+ * - Section 79 Loss Carryforward & Voting Continuity
+ * - Section 281 Tax Clearance & Void Asset Transfer
+ *
+ * Strict Statutory Invariant: Every evaluation stamps isAuthorizedToDisburse: false.
+ */
+
+import {
+    roundToPaisa,
+    roundSection288B,
+    cleanNumericAmount,
+    calculateMsmeCompoundInterest,
+    evaluateSection43bH,
+    calculateItcReversalRule37,
+    calculateRule37ASupplierNonFilingReversal,
+    calculateGstItcApportionmentRule42_43,
+    evaluateCrossBorderRemittance,
+    calculateTransferPricingAlp,
+    evaluateSection79LossContinuity,
+    evaluateSection281TaxClearance,
+    revalueForeignExchangeIndAs109,
+    calculateCorporateTaxMatVsConcessional,
+    generateMsme1AndScheduleThreeAging,
+    calculateRevenueAllocationIndAs115,
+    calculateLeaseAmortizationIndAs116,
+    calculateExpectedCreditLossIndAs109,
+    calculateEsopAmortizationIndAs102,
+    calculateDeferredTaxIndAs12,
+    evaluateProvisionsAndContingenciesIndAs37,
+    calculateForeignCurrencyIndAs21,
+    calculateImpairmentIndAs36,
+    calculateBusinessCombinationsIndAs103
+} from '../calculators.js';
+
+import {
+    evaluateSalaryTds
+} from '../payroll.js';
+
+/**
+ * Evaluates MSMED Section 15/16 Compound Interest at 3x RBI Bank Rate.
+ */
+export function evaluateMsmeDelayedPaymentCompoundInterest(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating MSMED Section 15/16 delayed payments compounding`);
+    const principal = facts.principal ?? facts.invoiceAmount ?? facts.consideration ?? 0;
+    const rbiBankRate = facts.rbiBankRate ?? ruleAst.computation?.defaultBankRate ?? 0.0675;
+
+    const res = calculateMsmeCompoundInterest({
+        principal,
+        acceptanceDate: facts.acceptanceDate || null,
+        deliveryDate: facts.deliveryDate || null,
+        writtenObjectionDate: facts.writtenObjectionDate || null,
+        objectionRemovalDate: facts.objectionRemovalDate || null,
+        agreedPaymentDate: facts.agreedPaymentDate || null,
+        hasWrittenAgreement: facts.hasWrittenAgreement,
+        vendorNicCode: facts.vendorNicCode || facts.nicCode || null,
+        nicCode: facts.nicCode || facts.vendorNicCode || null,
+        supplierType: facts.supplierType || null,
+        isTrader: facts.isTrader,
+        dueDate: facts.dueDate || null,
+        accrualStartDate: facts.accrualStartDate || null,
+        paymentDate: facts.paymentDate || facts.transactionDate || new Date().toISOString(),
+        rbiBankRate,
+        dateConvention: facts.dateConvention || 'START_DATE_INCLUSIVE',
+        commenceDayAfter: facts.commenceDayAfter || false,
+        includePaymentDate: facts.includePaymentDate || false
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false, // Fiduciary invariant
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 43B(h) Temporal & Fiscal Boundary State Machine.
+ */
+export function evaluateSection43bHFiscalBoundary(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating Section 43B(h) fiscal year boundary`);
+    const res = evaluateSection43bH({
+        invoiceDate: facts.invoiceDate || facts.transactionDate || facts.creditDate,
+        acceptanceDate: facts.acceptanceDate || null,
+        agreedTermsDays: facts.agreedTermsDays || null,
+        disputeStartDate: facts.disputeStartDate || null,
+        disputeEndDate: facts.disputeEndDate || null,
+        paymentDate: facts.paymentDate || null,
+        fyEndDate: facts.fyEndDate || null,
+        supplierType: facts.supplierType || 'MANUFACTURER',
+        nicCode: facts.nicCode || facts.vendorNicCode || null
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 7 MSME Enterprise Classification (Micro / Small / Medium).
+ */
+export function evaluateMsmeEnterpriseClassification(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating MSME Section 7 classification criteria`);
+    const plantAndMachinery = Number(facts.plantAndMachineryInr ?? facts.investmentInPpmInr ?? 0);
+    const turnover = Number(facts.turnoverInr ?? 0);
+
+    let enterpriseCategory = 'LARGE';
+    let statutoryBasis = '';
+
+    // Micro: Plant/Machinery <= 1 Cr AND Turnover <= 5 Cr
+    if (plantAndMachinery <= 10000000 && turnover <= 50000000) {
+        enterpriseCategory = 'MICRO';
+        statutoryBasis = 'Investment <= 1 Crore and Turnover <= 5 Crores under Section 7(1) of MSMED Act, 2006';
+    } else if (plantAndMachinery <= 100000000 && turnover <= 500000000) {
+        enterpriseCategory = 'SMALL';
+        statutoryBasis = 'Investment <= 10 Crores and Turnover <= 50 Crores under Section 7(1) of MSMED Act, 2006';
+    } else if (plantAndMachinery <= 500000000 && turnover <= 2500000000) {
+        enterpriseCategory = 'MEDIUM';
+        statutoryBasis = 'Investment <= 50 Crores and Turnover <= 250 Crores under Section 7(1) of MSMED Act, 2006';
+    } else {
+        enterpriseCategory = 'LARGE';
+        statutoryBasis = 'Investment > 50 Crores or Turnover > 250 Crores exceeds MSME ceiling';
+    }
+
+    return {
+        enterpriseCategory,
+        isMicroOrSmall: enterpriseCategory === 'MICRO' || enterpriseCategory === 'SMALL',
+        isMedium: enterpriseCategory === 'MEDIUM',
+        isMsme: enterpriseCategory !== 'LARGE',
+        plantAndMachineryInr: plantAndMachinery,
+        turnoverInr: turnover,
+        statutoryBasis,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Rule 37 180-Day Non-Payment Proportional ITC Reversal.
+ */
+export function evaluateGstRule37ProportionalReversal(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating CGST Rule 37 180-day ITC reversal`);
+    const res = calculateItcReversalRule37({
+        invoiceNumber: facts.invoiceNumber || 'INV-UNKNOWN',
+        invoiceDate: facts.invoiceDate || facts.transactionDate,
+        calculationDate: facts.calculationDate || facts.paymentDate || new Date().toISOString().slice(0, 10),
+        invoiceAmount: facts.invoiceAmount ?? facts.grossAmountInr ?? 0,
+        taxAmount: facts.taxAmount ?? facts.itcClaimedInr ?? 0,
+        paidAmount: facts.paidAmount ?? facts.valuePaidInr ?? 0,
+        itcAvailmentDate: facts.itcAvailmentDate || null,
+        isRcm: facts.isRcm === true,
+        isScheduleISupply: facts.isScheduleISupply === true,
+        annualInterestRatePercent: facts.annualInterestRatePercent ?? ruleAst.computation?.annualInterestRatePercent ?? 18.0
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Rule 37A Supplier GSTR-3B Non-Filing Reversal.
+ */
+export function evaluateGstRule37ASupplierNonFiling(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating CGST Rule 37A supplier non-filing cutover`);
+    const res = calculateRule37ASupplierNonFilingReversal({
+        financialYear: facts.financialYear || '2024-25',
+        supplierGstin: facts.supplierGstin || 'UNKNOWN',
+        itcClaimedInr: facts.itcClaimedInr ?? facts.taxAmount ?? 0,
+        hasSupplierFiledGstr3B: facts.hasSupplierFiledGstr3B === true,
+        currentEvaluationDate: facts.currentEvaluationDate || facts.transactionDate || new Date().toISOString().slice(0, 10),
+        subsequentFilingDate: facts.subsequentFilingDate || null
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Rule 42/43 Common ITC Apportionment and Exempt Ratio Reversal.
+ */
+export function evaluateGstRule42CommonCreditApportionment(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating CGST Rule 42/43 common credit apportionment`);
+    const res = calculateGstItcApportionmentRule42_43({
+        taxPeriod: facts.taxPeriod || null,
+        financialYear: facts.financialYear || '2025-26',
+        totalInputTaxCreditT: facts.totalInputTaxCreditT ?? facts.totalItc ?? facts.taxAmount,
+        exclusiveNonBusinessT1: facts.exclusiveNonBusinessT1 || 0,
+        exclusiveExemptT2: facts.exclusiveExemptT2 || 0,
+        blockedSection17_5_T3: facts.blockedSection17_5_T3 || 0,
+        exclusiveTaxableT4: facts.exclusiveTaxableT4 || 0,
+        exemptTurnoverE: facts.exemptTurnoverE || 0,
+        totalTurnoverF: facts.totalTurnoverF || 0,
+        capitalGoodsCommonCreditA: facts.capitalGoodsCommonCreditA || 0,
+        capitalGoodsPriorQuartersExempt: facts.capitalGoodsPriorQuartersExempt || 0,
+        isAnnualTrueUp: facts.isAnnualTrueUp === true,
+        annualExemptTurnover: facts.annualExemptTurnover || null,
+        annualTotalTurnover: facts.annualTotalTurnover || null,
+        sumOfMonthlyReversalsD1: facts.sumOfMonthlyReversalsD1 || 0,
+        isRealEstateProject: facts.isRealEstateProject === true
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 195/393 Cross-Border Remittance & DTAA Form Matrix.
+ */
+export function evaluateCrossBorderDtaaMatrix(ruleAst, facts, temporal, trace = []) {
+    trace.push(`USVM evaluating Section 195/393 cross-border remittance`);
+    const res = evaluateCrossBorderRemittance({
+        amountUsd: facts.amountUsd ?? (facts.amountInr ? facts.amountInr / (facts.fxRate || 83.5) : 0),
+        fxRate: facts.fxRate || 83.5,
+        transactionDate: facts.transactionDate || temporal?.crystallizedDate || new Date().toISOString(),
+        country: facts.country || null,
+        isAutomatedCloudInfra: facts.isAutomatedCloudInfra !== false,
+        hasHumanTechnicalServices: facts.hasHumanTechnicalServices === true,
+        hasTrc: facts.hasTrc === true,
+        hasNoPe: facts.hasNoPe === true,
+        hasForm10F: facts.hasForm10F === true,
+        hasAoCertificate: facts.hasAoCertificate === true
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 92C & Rule 10CA Transfer Pricing Percentile Range & ALP.
+ */
+export function evaluateTransferPricingPercentileAlp(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating Section 92C & Rule 10CA Transfer Pricing ALP`);
+    const res = calculateTransferPricingAlp({
+        transactionDescription: facts.transactionDescription || 'International Transaction with Associated Enterprise',
+        testedParty: facts.testedParty || 'Indian Enterprise',
+        associatedEnterpriseName: facts.associatedEnterpriseName || 'Foreign AE',
+        isAssociatedEnterprise: facts.isAssociatedEnterprise !== false,
+        internationalTransactionAmountInr: facts.internationalTransactionAmountInr ?? facts.amountInr ?? 0,
+        testedPartyOperatingMarginPercent: facts.testedPartyOperatingMarginPercent ?? facts.marginPercent ?? 0,
+        isWholesaleTrading: facts.isWholesaleTrading === true,
+        comparablesData: facts.comparablesData || [],
+        transferPricingMethod: facts.transferPricingMethod || 'TNMM'
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 79 Loss Carryforward & Voting Continuity.
+ */
+export function evaluateSection79VotingContinuity(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating Section 79 voting continuity`);
+    const res = evaluateSection79LossContinuity({
+        companyType: facts.companyType || 'CLOSELY_HELD_COMPANY',
+        isDpiitRecognizedStartup: facts.isDpiitRecognizedStartup === true,
+        isIbcResolutionPlan: facts.isIbcResolutionPlan === true,
+        accumulatedBroughtForwardLossInr: facts.accumulatedBroughtForwardLossInr || 0,
+        unabsorbedDepreciationInr: facts.unabsorbedDepreciationInr || 0,
+        shareholdingInLossYear: facts.shareholdingInLossYear || [],
+        shareholdingInSetOffYear: facts.shareholdingInSetOffYear || [],
+        votingPowerHeldByOriginalShareholdersPercent: facts.votingPowerHeldByOriginalShareholdersPercent ?? null
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 281 Void Transfer of Assets during Tax Proceedings.
+ */
+export function evaluateSection281VoidTransfer(ruleAst, facts, trace = []) {
+    trace.push(`USVM evaluating Section 281 tax clearance`);
+    const res = evaluateSection281TaxClearance({
+        assetType: facts.assetType || 'IMMOVABLE_PROPERTY',
+        assetDescription: facts.assetDescription || 'Commercial Asset / Undertaking',
+        assetValueInr: facts.assetValueInr ?? facts.consideration ?? 0,
+        transferNature: facts.transferNature || 'SALE',
+        hasPendingProceedings: facts.hasPendingProceedings === true,
+        pendingProceedings: facts.pendingProceedings || [],
+        hasOutstandingDemand: facts.hasOutstandingDemand === true,
+        outstandingDemandInr: facts.outstandingDemandInr || 0,
+        hasPriorAoPermission: facts.hasPriorAoPermission === true,
+        aoPermissionReference: facts.aoPermissionReference || null,
+        aoPermissionDate: facts.aoPermissionDate || null,
+        hasAdequateConsideration: facts.hasAdequateConsideration !== false,
+        hasNoticeOfProceedingsOrDemand: facts.hasNoticeOfProceedingsOrDemand === true,
+        alternativeSecurityFurnishedInr: facts.alternativeSecurityFurnishedInr || 0
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Corporate Tax Section 115BAA vs MAT Section 115JB.
+ */
+export function evaluateCorporateTaxMatVsConcessionalUsvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Corporate Tax Section 115BAA vs MAT 115JB');
+    const res = calculateCorporateTaxMatVsConcessional({
+        netProfitBeforeTaxInr: facts.netProfitBeforeTaxInr ?? facts.profitBeforeTaxInr ?? 0,
+        additionsBookProfitInr: facts.additionsBookProfitInr || 0,
+        deductionsBookProfitInr: facts.deductionsBookProfitInr || 0,
+        deductionsChapterVIAInr: facts.deductionsChapterVIAInr || 0,
+        unabsorbedDepreciationInr: facts.unabsorbedDepreciationInr || 0,
+        broughtForwardLossInr: facts.broughtForwardLossInr || 0,
+        turnoverPriorYearInr: facts.turnoverPriorYearInr || 0,
+        isDomesticCompany: facts.isDomesticCompany !== false
+    });
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Salary TDS Section 192 / Section 392.
+ */
+export function evaluateSalaryProgressiveTds(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Salary TDS Section 192 / Section 392');
+    const res = evaluateSalaryTds({
+        annualGrossSalaryInr: facts.annualGrossSalaryInr ?? facts.grossSalaryInr ?? 0,
+        regime: facts.regime || 'NEW',
+        hraExemptionInr: facts.hraExemptionInr || 0,
+        section80CDeductionsInr: facts.section80CDeductionsInr || 0,
+        section80DDeductionsInr: facts.section80DDeductionsInr || 0,
+        otherDeductionsChapterVIAInr: facts.otherDeductionsChapterVIAInr || 0,
+        priorTdsDeductedInr: facts.priorTdsDeductedInr || 0,
+        remainingMonthsInFy: facts.remainingMonthsInFy || 12
+    });
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 206AB Non-Filer Penal Rate.
+ */
+export function evaluateNonFilerPenalRate206AB(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Section 206AB non-filer rate');
+    const txDate = String(facts.transactionDate || facts.creditDate || facts.paymentDate || '2025-01-01');
+    const isOmitted = txDate >= '2025-04-01';
+    const baseRatePercent = Number(facts.standardRatePercent ?? facts.baseRatePercent ?? 2.0);
+    const effectiveRatePercent = isOmitted ? baseRatePercent : Math.max(5.0, baseRatePercent * 2);
+    const amountInr = Number(facts.invoiceAmount ?? facts.grossAmountInr ?? 0);
+    const calculatedTdsInr = roundToPaisa((amountInr * effectiveRatePercent) / 100);
+
+    return {
+        status: isOmitted ? 'SUNSET_OMITTED_FA_2025' : 'PENAL_RATE_APPLIED',
+        isOmittedFinanceAct2025: isOmitted,
+        baseRatePercent,
+        effectiveRatePercent,
+        amountInr,
+        calculatedTdsInr,
+        statutoryDisposition: isOmitted ? 'SECTION_206AB_OMITTED_USE_STANDARD_RATE' : 'SECTION_206AB_HIGHER_RATE_MANDATORY',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 12 Deferred Taxes.
+ */
+export function evaluateDeferredTaxIndAs12Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 12 Deferred Tax');
+    const res = calculateDeferredTaxIndAs12({
+        accountingProfitInr: facts.accountingProfitInr || 0,
+        permanentDifferencesInr: facts.permanentDifferencesInr || 0,
+        temporaryTaxableDifferencesInr: facts.temporaryTaxableDifferencesInr || 0,
+        temporaryDeductibleDifferencesInr: facts.temporaryDeductibleDifferencesInr || 0,
+        enactedTaxRatePercent: facts.enactedTaxRatePercent || 25.17,
+        futureExpectedRatePercent: facts.futureExpectedRatePercent || 25.17
+    });
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Section 17(5) Blocked ITC.
+ */
+export function evaluateBlockedCreditSection17_5(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Section 17(5) blocked credit');
+    const category = String(facts.expenseCategory || facts.category || '').toUpperCase();
+    const blockedCategories = ['MOTOR_VEHICLE', 'FOOD_AND_BEVERAGES', 'OUTDOOR_CATERING', 'CLUB_MEMBERSHIP', 'HEALTH_FITNESS', 'PERSONAL_CONSUMPTION', 'LOST_STOLEN_GOODS', 'FREE_SAMPLES'];
+    const isBlocked = blockedCategories.some(c => category.includes(c));
+    const taxAmount = Number(facts.taxAmount ?? facts.itcAmount ?? 0);
+
+    return {
+        status: isBlocked ? 'BLOCKED_ITC_INELIGIBLE' : 'ELIGIBLE_ITC',
+        isBlocked,
+        blockedCategory: isBlocked ? category : null,
+        itcBlockedInr: isBlocked ? taxAmount : 0,
+        itcEligibleInr: isBlocked ? 0 : taxAmount,
+        governingSection: 'CGST Act, 2017 Section 17(5)',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Section 16(2) ITC Eligibility Conditions.
+ */
+export function evaluateItcEligibilitySection16_2(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Section 16(2) ITC eligibility conditions');
+    const hasTaxInvoice = facts.hasTaxInvoice !== false;
+    const hasReceivedGoods = facts.hasReceivedGoods !== false;
+    const isTaxPaidBySupplier = facts.isTaxPaidBySupplier !== false;
+    const hasFurnishedReturn = facts.hasFurnishedReturn !== false;
+
+    const allConditionsSatisfied = hasTaxInvoice && hasReceivedGoods && isTaxPaidBySupplier && hasFurnishedReturn;
+    const taxAmount = Number(facts.taxAmount ?? facts.itcAmount ?? 0);
+
+    return {
+        status: allConditionsSatisfied ? 'ITC_ELIGIBLE' : 'ITC_INELIGIBLE_CONDITIONS_UNMET',
+        isEligible: allConditionsSatisfied,
+        itcEligibleInr: allConditionsSatisfied ? taxAmount : 0,
+        itcIneligibleInr: allConditionsSatisfied ? 0 : taxAmount,
+        failedConditions: [
+            !hasTaxInvoice ? 'MISSING_TAX_INVOICE' : null,
+            !hasReceivedGoods ? 'GOODS_SERVICES_NOT_RECEIVED' : null,
+            !isTaxPaidBySupplier ? 'TAX_NOT_PAID_TO_GOVERNMENT' : null,
+            !hasFurnishedReturn ? 'GSTR3B_RETURN_NOT_FURNISHED' : null
+        ].filter(Boolean),
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Section 9(3) Reverse Charge Mechanism.
+ */
+export function evaluateRcmLiabilitySection9_3(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Section 9(3) Reverse Charge Mechanism');
+    const serviceType = String(facts.serviceType || facts.natureOfSupply || '').toUpperCase();
+    const rcmList = ['GTA', 'GOODS_TRANSPORT', 'LEGAL_SERVICES', 'ADVOCATE', 'DIRECTOR', 'RECOVERY_AGENT', 'SECURITY_SERVICES'];
+    const isRcmApplicable = rcmList.some(r => serviceType.includes(r));
+    const amountInr = Number(facts.invoiceAmount ?? facts.grossAmountInr ?? 0);
+    const rcmRatePercent = Number(facts.rcmRatePercent || 5.0);
+    const rcmTaxInr = isRcmApplicable ? roundToPaisa((amountInr * rcmRatePercent) / 100) : 0;
+
+    return {
+        status: isRcmApplicable ? 'RCM_TAX_PAYABLE_BY_RECIPIENT' : 'FORWARD_CHARGE_REGULAR',
+        isRcmApplicable,
+        recipientRcmLiabilityInr: rcmTaxInr,
+        cashLedgerPaymentMandatory: isRcmApplicable,
+        governingSection: 'CGST Act, 2017 Section 9(3)',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Section 8 Composite & Mixed Supplies.
+ */
+export function evaluateCompositeMixedSuppliesSection8(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Section 8 composite vs mixed supply');
+    const supplyType = String(facts.supplyType || 'COMPOSITE').toUpperCase();
+    const isComposite = supplyType === 'COMPOSITE';
+    const amountInr = Number(facts.invoiceAmount ?? facts.grossAmountInr ?? 0);
+    const applicableRatePercent = isComposite
+        ? Number(facts.principalSupplyRatePercent || 18.0)
+        : Number(facts.highestItemRatePercent || 28.0);
+
+    const taxAmountInr = roundToPaisa((amountInr * applicableRatePercent) / 100);
+
+    return {
+        status: 'SUCCESS',
+        supplyType: isComposite ? 'COMPOSITE_SUPPLY' : 'MIXED_SUPPLY',
+        applicableRatePercent,
+        taxAmountInr,
+        governingSection: 'CGST Act, 2017 Section 8',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Section 10 Composition Levy.
+ */
+export function evaluateCompositionLevySection10(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Section 10 Composition Levy');
+    const turnoverInr = Number(facts.aggregateTurnoverInr || 0);
+    const isEligible = turnoverInr <= 15000000;
+    const businessType = String(facts.businessType || 'TRADER').toUpperCase();
+    let ratePercent = 1.0;
+    if (businessType === 'RESTAURANT') ratePercent = 5.0;
+    else if (businessType === 'SERVICE') ratePercent = 6.0;
+
+    const compositionTaxInr = isEligible ? roundToPaisa((turnoverInr * ratePercent) / 100) : null;
+
+    return {
+        status: isEligible ? 'COMPOSITION_ELIGIBLE' : 'INELIGIBLE_TURNOVER_EXCEEDED',
+        isEligible,
+        applicableRatePercent: isEligible ? ratePercent : null,
+        compositionTaxInr,
+        governingSection: 'CGST Act, 2017 Section 10',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Section 34 Credit and Debit Note Timelines.
+ */
+export function evaluateCreditDebitNotesSection34(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Section 34 Credit Note adjustment timelines');
+    const noteDate = String(facts.creditNoteDate || facts.transactionDate || '2025-01-01');
+    const cutoffDate = String(facts.cutoffDate || '2025-11-30');
+    const isWithinTimelines = noteDate <= cutoffDate;
+
+    return {
+        status: isWithinTimelines ? 'WITHIN_STATUTORY_DEADLINE' : 'EXPIRED_POST_NOVEMBER_CUTOFF',
+        isWithinTimelines,
+        creditNoteDate: noteDate,
+        statutoryCutoffDate: cutoffDate,
+        governingSection: 'CGST Act, 2017 Section 34(2)',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates IGST Section 16 Zero-Rated Export with LUT.
+ */
+export function evaluateExportLutSection16(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating IGST Section 16 export of services under LUT');
+    const hasValidLut = facts.hasValidLut !== false;
+    const exportAmountInr = Number(facts.exportAmountInr ?? facts.invoiceAmount ?? 0);
+
+    return {
+        status: hasValidLut ? 'ZERO_RATED_LUT_AUTHORIZED' : 'EXPORT_WITH_PAYMENT_REQUIRED',
+        hasValidLut,
+        exportAmountInr,
+        igstPayableInr: hasValidLut ? 0 : roundToPaisa((exportAmountInr * 18) / 100),
+        governingSection: 'IGST Act, 2017 Section 16',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Rule 48(4) E-Invoicing Mandate.
+ */
+export function evaluateEInvoicingRule48_4(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Rule 48(4) e-invoicing mandate');
+    const turnoverInr = Number(facts.aggregateTurnoverInr || 0);
+    const isEInvoicingMandatory = turnoverInr > 50000000; // 5 Cr
+
+    return {
+        status: isEInvoicingMandatory ? 'EINVOICING_MANDATORY_IRN_REQUIRED' : 'EXEMPT_BELOW_TURNOVER_THRESHOLD',
+        isEInvoicingMandatory,
+        turnoverInr,
+        governingSection: 'CGST Rules, 2017 Rule 48(4)',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Rule 138 E-Way Bill Consignment Threshold.
+ */
+export function evaluateEWayBillRule138(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Rule 138 e-way bill threshold');
+    const consignmentValueInr = Number(facts.consignmentValueInr ?? facts.invoiceAmount ?? 0);
+    const isEWayBillRequired = consignmentValueInr > 50000;
+
+    return {
+        status: isEWayBillRequired ? 'EWAYBILL_GENERATION_MANDATORY' : 'EXEMPT_BELOW_50K_THRESHOLD',
+        isEWayBillRequired,
+        consignmentValueInr,
+        governingSection: 'CGST Rules, 2017 Rule 138',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates CGST Section 51 GST TDS Deduction.
+ */
+export function evaluateGstTdsSection51(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating CGST Section 51 GST TDS');
+    const contractValueInr = Number(facts.contractValueInr || 0);
+    const invoiceAmountInr = Number(facts.invoiceAmount ?? facts.paymentAmountInr ?? 0);
+    const isGovernmentRecipient = facts.isGovernmentRecipient === true || facts.isGovernmentDeductor === true;
+    const isThresholdBreached = contractValueInr > 250000;
+    const isDeductible = isGovernmentRecipient && isThresholdBreached;
+
+    const cgstTdsInr = isDeductible ? roundToPaisa((invoiceAmountInr * 1) / 100) : 0;
+    const sgstTdsInr = isDeductible ? roundToPaisa((invoiceAmountInr * 1) / 100) : 0;
+
+    return {
+        status: isDeductible ? 'GST_TDS_MANDATORY' : 'NOT_APPLICABLE',
+        isDeductible,
+        cgstTdsInr,
+        sgstTdsInr,
+        totalGstTdsInr: roundToPaisa(cgstTdsInr + sgstTdsInr),
+        governingSection: 'CGST Act, 2017 Section 51',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates MCA Form MSME-1 Aging & Reporting.
+ */
+export function evaluateMcaMsme1Aging(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating MCA Form MSME-1 45-day overdue aging');
+    const res = generateMsme1AndScheduleThreeAging({
+        asOfDate: facts.asOfDate || new Date().toISOString().slice(0, 10),
+        payables: facts.payables || []
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates MSMED Section 22 Annual Disclosures.
+ */
+export function evaluateMsmeDisclosuresSection22(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating MSMED Section 22 balance sheet note disclosures');
+    const principalDueInr = Number(facts.principalDueInr ?? facts.unpaidPrincipalInr ?? 0);
+    const interestAccruedInr = Number(facts.interestAccruedInr ?? facts.unpaidInterestInr ?? 0);
+
+    const disclosures = [
+        'Principal and interest unpaid as at year end',
+        'Interest paid u/s 16 during the year',
+        'Interest due and payable for delay without payment u/s 16',
+        'Interest accrued and remaining unpaid at end of each accounting year'
+    ];
+
+    return {
+        status: 'SUCCESS',
+        principalDueInr,
+        interestAccruedInr,
+        disclosuresRequired: disclosures,
+        isDisclosureMandatory: true,
+        governingSection: 'MSMED Act, 2006 Section 22',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 116 Lease Amortization.
+ */
+export function evaluateLeaseAmortizationIndAs116Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 116 Lease Amortization');
+    const res = calculateLeaseAmortizationIndAs116({
+        leaseTermMonths: facts.leaseTermMonths || 36,
+        annualDiscountRatePercent: facts.annualDiscountRatePercent || 8.5,
+        monthlyLeasePaymentInr: facts.monthlyLeasePaymentInr || 100000,
+        initialDirectCostsInr: facts.initialDirectCostsInr || 0,
+        leaseIncentivesReceivedInr: facts.leaseIncentivesReceivedInr || 0
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 115 Revenue Allocation.
+ */
+export function evaluateRevenueAllocationIndAs115Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 115 Revenue Allocation');
+    const res = calculateRevenueAllocationIndAs115({
+        transactionPriceInr: facts.transactionPriceInr || 1000000,
+        performanceObligations: facts.performanceObligations || [],
+        variableConsiderationConstraintInr: facts.variableConsiderationConstraintInr || 0,
+        significantFinancingRatePercent: facts.significantFinancingRatePercent || 0,
+        financingPeriodMonths: facts.financingPeriodMonths || 0
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 37 Provisions and Contingencies.
+ */
+export function evaluateProvisionsAndContingenciesIndAs37Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 37 Provisions & Contingencies');
+    const res = evaluateProvisionsAndContingenciesIndAs37({
+        obligationType: facts.obligationType || 'LEGAL_DISPUTE',
+        probabilityAssessment: facts.probabilityAssessment || 'PROBABLE',
+        probabilityPercent: facts.probabilityPercent ?? 75,
+        bestEstimateAmountInr: facts.bestEstimateAmountInr || 500000,
+        minRangeAmountInr: facts.minRangeAmountInr || 300000,
+        maxRangeAmountInr: facts.maxRangeAmountInr || 700000,
+        reimbursementExpectedInr: facts.reimbursementExpectedInr || 0,
+        discountRatePercent: facts.discountRatePercent || 0,
+        timeHorizonYears: facts.timeHorizonYears || 1
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 21 & 109 Foreign Exchange Revaluation.
+ */
+export function evaluateForeignExchangeRevaluationUsvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 21 & 109 Foreign Exchange Revaluation');
+    const res = calculateForeignCurrencyIndAs21({
+        originalForeignAmount: facts.originalForeignAmount || 10000,
+        originalSpotRate: facts.originalSpotRate || 82.5,
+        closingSpotRate: facts.closingSpotRate || 83.5,
+        isMonetaryItem: facts.isMonetaryItem !== false,
+        isHedgingDesignated: facts.isHedgingDesignated === true,
+        hedgeEffectivenessRatio: facts.hedgeEffectivenessRatio || 1.0,
+        foreignCurrency: facts.foreignCurrency || 'USD'
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 109 Expected Credit Loss.
+ */
+export function evaluateExpectedCreditLossIndAs109Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 109 Expected Credit Loss');
+    const res = calculateExpectedCreditLossIndAs109({
+        grossCarryingAmountInr: facts.grossCarryingAmountInr || 1000000,
+        isCreditImpaired: facts.isCreditImpaired === true,
+        isSignificantIncreaseInCreditRisk: facts.isSignificantIncreaseInCreditRisk === true,
+        pdStage1Percent: facts.pdStage1Percent || 1.5,
+        pdStage2Percent: facts.pdStage2Percent || 5.0,
+        lgdPercent: facts.lgdPercent || 40.0,
+        forwardLookingMacroFactorPercent: facts.forwardLookingMacroFactorPercent || 1.0
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Foreign Tax Credit Relief (IRC §§ 901/904 / DTAA Art 23).
+ */
+export function evaluateForeignTaxCreditRelief(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Foreign Tax Credit relief limitation');
+    const foreignIncomeInr = Number(facts.foreignIncomeInr || 0);
+    const foreignTaxPaidInr = Number(facts.foreignTaxPaidInr || 0);
+    const domesticTaxOnForeignIncomeInr = Number(facts.domesticTaxOnForeignIncomeInr || 0);
+
+    const allowableFtcInr = Math.min(foreignTaxPaidInr, domesticTaxOnForeignIncomeInr);
+
+    return {
+        status: 'SUCCESS',
+        foreignIncomeInr,
+        foreignTaxPaidInr,
+        domesticTaxOnForeignIncomeInr,
+        allowableForeignTaxCreditInr: allowableFtcInr,
+        excessUncreditedForeignTaxInr: Math.max(0, foreignTaxPaidInr - allowableFtcInr),
+        governingStatute: 'US IRC §§ 901/904 & Income-tax Act Section 90/91',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Section 50B Slump Sale Net Worth & Capital Gains.
+ */
+export function evaluateSlumpSaleSection50B(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Section 50B Slump Sale Net Worth');
+    const slumpSaleConsiderationInr = Number(facts.slumpSaleConsiderationInr ?? facts.invoiceAmount ?? 0);
+    const bookValueOfAssetsInr = Number(facts.bookValueOfAssetsInr || 0);
+    const liabilitiesInr = Number(facts.liabilitiesInr || 0);
+    const netWorthInr = facts.netWorthInr !== undefined
+        ? Number(facts.netWorthInr)
+        : Math.max(0, bookValueOfAssetsInr - liabilitiesInr);
+    const capitalGainInr = Math.max(0, slumpSaleConsiderationInr - netWorthInr);
+    const isLongTerm = facts.holdingPeriodMonths !== undefined
+        ? facts.holdingPeriodMonths >= 36
+        : (facts.undertakingAgeYears !== undefined ? facts.undertakingAgeYears >= 3 : true);
+
+    return {
+        status: 'SUCCESS',
+        slumpSaleConsiderationInr,
+        netWorthInr,
+        capitalGainInr,
+        isLongTermCapitalGain: isLongTerm,
+        governingSection: 'Income-tax Act, 1961 Section 50B read with Rule 11UAE',
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 103 Business Combinations.
+ */
+export function evaluateBusinessCombinationsIndAs103Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 103 Business Combinations');
+    const res = calculateBusinessCombinationsIndAs103({
+        purchaseConsiderationInr: facts.purchaseConsiderationInr || 10000000,
+        fairValueOfNetIdentifiableAssetsInr: facts.fairValueOfNetIdentifiableAssetsInr || 8000000,
+        nonControllingInterestValueInr: facts.nonControllingInterestValueInr || 0,
+        nciValuationMethod: facts.nciValuationMethod || 'PROPORTIONATE_SHARE',
+        previouslyHeldEquityFairValueInr: facts.previouslyHeldEquityFairValueInr || 0,
+        acquisitionRelatedCostsInr: facts.acquisitionRelatedCostsInr || 0
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 36 Impairment of Assets.
+ */
+export function evaluateImpairmentIndAs36Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 36 Impairment of Assets');
+    const res = calculateImpairmentIndAs36({
+        carryingAmountCguInr: facts.carryingAmountCguInr || 5000000,
+        fairValueLessCostsOfDisposalInr: facts.fairValueLessCostsOfDisposalInr || 4000000,
+        valueInUseInr: facts.valueInUseInr || 4500000,
+        allocatedGoodwillInr: facts.allocatedGoodwillInr || 500000,
+        cguAssetsList: facts.cguAssetsList || []
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}
+
+/**
+ * Evaluates Ind AS 102 Share-Based Payments (ESOP).
+ */
+export function evaluateShareBasedPaymentsIndAs102Usvm(ruleAst, facts, trace = []) {
+    trace.push('USVM evaluating Ind AS 102 Share-Based Payments (ESOP)');
+    const res = calculateEsopAmortizationIndAs102({
+        optionsGrantedCount: facts.optionsGrantedCount || 10000,
+        grantDateFairValuePerOptionInr: facts.grantDateFairValuePerOptionInr || 50,
+        vestingPeriodYears: facts.vestingPeriodYears || 3,
+        expectedForfeitureRatePercent: facts.expectedForfeitureRatePercent || 5,
+        exercisePriceInr: facts.exercisePriceInr || 100,
+        currentMarketPriceInr: facts.currentMarketPriceInr || 150
+    });
+
+    return {
+        ...res,
+        ruleId: ruleAst.sectionId,
+        ruleVersion: ruleAst.version,
+        governingStatute: ruleAst.governingStatute,
+        governingSection: ruleAst.statutorySection,
+        isAuthorizedToDisburse: false,
+        executionTrace: trace
+    };
+}