@mudraforge/statutory 2.4.2 → 2.5.0

package/README.md

@@ -11,6 +11,14 @@
 
 ---
 
+### Plain-English Orientation
+
+`@mudraforge/statutory` provides an open, machine-readable statutory knowledge layer for Indian and cross-border financial workflows, grounding compliance rules in primary legislation rather than probabilistic LLM guesswork. It serves software developers building financial applications, corporate finance operations teams seeking auditable withholding and delayed-payment rules, and autonomous AI agents requiring deterministic reference boundaries. The statutory commons acts as an open, inspectable reference substrate, while MudraForge's broader Adesha initiative governs downstream transactional execution, human authorization, and enterprise ledger writebacks. Developers can proceed directly to [Installation & Quick Start](#quick-start-free-tier), while finance leaders, controllers, and tax practitioners can inspect the indexed statutes, cumulative thresholds, and executive circulars in [docs/CATALOG.md](./docs/CATALOG.md).
+
+> **Statutory Dual-Act Temporal Boundary**: The *Income-tax Act, 2025* takes statutory effect on 1 April 2026. Relevant earlier tax years and prior transactions continue to be governed by the *Income-tax Act, 1961* under legislative transitional savings provisions (including Section 536(2) of the 2025 Act). This package explicitly models both legislative eras with date-bound temporal state machine evaluation.
+
+---
+
 ## Published Release & Provenance Ledger
 
 | Item | Value |
@@ -33,6 +41,7 @@
 
 ## Table of Contents
 
+- [Plain-English Orientation](#plain-english-orientation)
 - [Quick Start (Free Tier)](#quick-start-free-tier)
   - [1. Installation via npm](#1-installation-via-npm)
   - [2. Initialize AI Agent Skill](#2-initialize-ai-agent-skill)
@@ -41,7 +50,8 @@
   - [1. AI Agents & LLM Tooling](#1-ai-agents--llm-tooling)
   - [2. Finance Software & Accounts-Payable Workflows](#2-finance-software--accounts-payable-workflows)
   - [3. Developer Tooling & Audit Verification](#3-developer-tooling--audit-verification)
-- [Tier Separation: Free Commons vs. Hosted Calculation Engine](#architectural-boundaries-open-substrate-vs-hosted-edge-vs-adesha-platform)
+- [Product Capability Status & Operational Boundaries](#product-capability-status--operational-boundaries)
+- [Proposed Pilot Evaluation Guide (docs/PILOT_EVALUATION_GUIDE.md)](./docs/PILOT_EVALUATION_GUIDE.md)
 - [Legal Domains Currently Covered](#legal-domains-currently-covered)
 - [Structured OKF Directory Hierarchy](#structured-okf-domain-hierarchy-zero-token-discovery)
 - [Canonical Edge Synchronization](#canonical-edge-synchronization-full-statutory-universe)
@@ -146,9 +156,9 @@ Provisions in this repository adhere to the **Open Knowledge Format (OKF v0.2)**
 The repository currently publishes a verified starter seed across five regulatory domains, accompanied by official executive guidance and compliance schemas:
 
 - **5 Foundational Regulatory Domains**: Direct Tax (TDS/TCS), Indirect Tax (GST), MSME & Working Capital, International Tax, Corporate M&A & Restructuring.
-- **7 Indexed Core Provisions**: Section 194Q, Section 194J, Section 206C(1H) sunset, CGST Section 17(5), MSMED Act Sections 15 & 16, US Internal Revenue Code §§ 901 & 904, Section 50B (Slump Sale & Successor Liability).
-- **8 Official Executive Circulars & Memoranda**: CBDT Circular 13/2021, CBDT Circular 23/2017, CBDT Circular 03/2020, Finance Act 2025 Sunset Memorandum, CBIC Circular 172/04/2022-GST, Ministry of MSME OM 1/4(1)/2021-P&G/Policy, CBDT Notification 68/2021 (Rule 11UAE FMV), CBIC Notification 12/2017 Entry 2 (0% GST going concern).
-- **10 Compliance Form Schemas & Verification Checklists**: Form 26Q quarterly TDS return, Form 16A certificate, GSTR-2B Table 4(B) ineligible ITC reconciliation, UDYAM portal registration verification, Companies Act Schedule III corporate balance sheet notes, Form 67 (Rule 128), US IRS Schedule K-3, Form 3CEA CA slump sale report schema, Section 281 & Section 313 M&A tax due diligence checklist, and Vendor PAN / Section 206AB declarations.
+- **12 Indexed Core Provisions**: Section 194Q, Section 194J, Section 194C, Section 194I, Section 194H, Section 206C(1H) sunset, Section 393 (Act 2025 crosswalk), CGST Section 16(2) (ITC conditions & 180-day rule), CGST Section 17(5) (blocked credits), MSMED Act Sections 15 & 16, US Internal Revenue Code §§ 901 & 904, Section 50B (Slump Sale & Successor Liability).
+- **12 Official Executive Circulars & Memoranda**: CBDT Circular 13/2021, CBDT Circular 23/2017, CBDT Circular 03/2020, Finance Act 2024 Rate Cut Memo, Finance Act 2025 Sunset Memorandum, CBIC Circular 170/02/2022-GST (GSTR-3B Table 4 reporting), CBIC Circular 172/04/2022-GST, Ministry of MSME OM 1/4(1)/2021-P&G/Policy, CBDT Notification 68/2021 (Rule 11UAE FMV), CBIC Notification 12/2017 Entry 2 (0% GST going concern), CBIC Notification 39/2021-CT.
+- **15 Compliance Form Schemas & Verification Checklists**: Form 26Q quarterly TDS return, Form 16A certificate, Transporter declaration, GSTR-3B Table 4 reversal/reclaim reconciliation, GSTR-2B Table 4(B) ineligible ITC reconciliation, UDYAM portal registration verification, Companies Act Schedule III corporate balance sheet notes, Form 67 (Rule 128), US IRS Schedule K-3, Form 3CEA CA slump sale report schema, Section 281 & Section 313 M&A tax due diligence checklist, and Vendor PAN / Section 206AB declarations.
 - **100% Corpus Verification Suite**: Validated against statutory threshold resets, non-PAN penalty rate caps, and statutory sunset interceptions.
 
 ---
@@ -197,18 +207,27 @@ The OKF substrate currently indexes and enforces ground truth across five major
 ### 1. Direct Tax (Income Tax & TDS/TCS)
 - **Section 194Q**: 0.1% TDS on purchase of goods exceeding ₹50 Lakhs cumulative annual threshold (calculating strictly on the excess).
 - **Section 206C(1H)**: TCS on sale of goods, with automated temporal interception of its **1 April 2025 sunset** under the Finance Act, 2025.
+- **Section 194C**: Payments to contractors and sub-contractors (1% individuals, 2% companies/LLPs), single-invoice ₹30,000 / aggregate ₹1,00,000 thresholds, transporter 10-carriage exemption.
 - **Section 194J**: Fees for Technical Services (2% FTS) vs. Professional Fees (10%), enforcing standard 20% non-PAN penalty rate under Section 206AA(1)(iii) / Section 397(2)(a).
+- **Section 194I**: Rent withholding (2% plant & machinery, 10% land & building) exceeding ₹2.4 Lakhs annual threshold.
+- **Section 194H**: Commission and brokerage withholding (2% amended rate w.e.f. 1 October 2024) exceeding ₹15,000 threshold.
 - **Dual-Act Forward Mapping**: Complete cross-compilation bridge from the legacy *Income-tax Act, 1961* to the *Income-tax Act, 2025* (which took effect 1 April 2026), mapping historical provisions seamlessly (e.g., Section 194Q $\rightarrow$ Section 393(1), Table 8, Item (ii)).
 
 ### 2. Indirect Tax (Goods & Services Tax - GST)
+- **CGST Section 8**: Composite and mixed supplies—naturally bundled supplies taxed at the principal supply rate under Section 8(a); unbundled supplies billed for a single price taxed at the highest rate under Section 8(b).
+- **CGST Section 9(3)**: Reverse Charge Mechanism (RCM)—mandatory tax discharge by recipient strictly via Electronic Cash Ledger for notified categories (GTA, legal services, directors, security), self-invoicing under Section 31(3)(f), payment vouchers under Section 31(3)(g), and subsequent Section 16(2) ITC re-availment.
+- **CGST Section 16(2)**: Core statutory conditions for availing Input Tax Credit (clauses a-d), mandatory supplier communication under Section 37/38 (GSTR-2B), Rule 37 180-day vendor payment reversal with Section 50 interest reported in Table 4(B)(2), subsequent re-availment in Table 4(A)(5) and Table 4(D)(1), RCM statutory exceptions, and Section 16(4) annual cutoff.
 - **CGST Section 17(5)**: Comprehensive statutory negative list for Blocked Input Tax Credit (ITC)—including motor vehicles, catering, employee benefits, and the statutory employer obligation proviso under CBIC Circular 172/04/2022-GST.
 
-### 3. Micro, Small & Medium Enterprises (MSME & Section 43B(h))
+### 3. Micro, Small & Medium Enterprises (MSME & Commercial)
 - **MSMED Act, 2006 (Sections 15 & 16)**: Strict statutory payment clock (15 days without agreement, max 45 days with written agreement) and non-negotiable compound penal interest at **3 times the RBI Bank Rate** (compounded monthly).
 - **Trader Exclusion Rule**: Automated enforcement of Ministry of MSME OM No. 1/4(1)/2021-P&G/Policy, strictly excluding wholesale and retail traders (NIC 45, 46, 47) from delayed payment protections and Section 43B(h) addbacks.
-- **Balance Sheet Disclosures**: Companies Act, 2013 Schedule III compliance reporting format for unpaid MSME supplier principal and interest.
+- **MCA Form MSME-1**: Companies Act, 2013 Section 405 mandatory half-yearly return (due October 31 & April 30) for trade payables outstanding beyond 45 days.
+- **Section 22 & Schedule III Disclosures**: 5-point statutory Notes to Accounts, Trade Payables aging schedule (<1yr, 1-2yr, 2-3yr, >3yr), and Section 23 tax deduction add-back.
+- **Section 7 Composite Classification**: Micro, Small, and Medium classification criteria (Investment + Turnover) with mandatory statutory deduction of export turnover under Notification S.O. 2119(E).
 
 ### 4. Cross-Border & International Tax
+- **Section 195 & DTAA**: Outbound cross-border remittances to non-residents, Section 90(2) treaty rates, Tax Residency Certificate (TRC) Section 90(4), electronic Form 10F, Rule 37BB Form 15CA/15CB banking gate, and Supreme Court *Engineering Analysis* cloud SaaS royalty exemption.
 - **US Internal Revenue Code (IRC §§ 901 & 904)**: Foreign Tax Credit (FTC) limitation baskets (General Category vs. Passive Category), Pass-Through Entity (PTE) tax pass-throughs, and Schedule K-3 dual-reporting compliance for Indo-US cross-border ventures.
 - **Indian Rule 128 (Form 67)**: Statement of foreign tax credit compliance schema and filing deadlines.
 
@@ -217,22 +236,44 @@ The OKF substrate currently indexes and enforces ground truth across five major
 
 ---
 
+## Product Capability Status & Operational Boundaries
+
+To ensure absolute clarity for developers, finance leaders, prospective pilot customers, and investors, the capabilities of MudraForge are delineated below into working public software, hosted edge services, and internal/pilot enterprise runtime layers (see [ADR-0005](./docs/ARCHITECTURE_DECISIONS.md#adr-0005-formal-product-capability-status-register) for the authoritative architectural status register):
+
+| Subsystem / Capability | Operational Classification | Availability / Access | Current Verification Evidence |
+| :--- | :--- | :--- | :--- |
+| **Bundled OKF Statutory Corpus (11 Provisions)** | **Public Package** | Shipped in repository & release candidates (`okf/`) | 40/40 test suites passing; deterministic SHA-256 Merkle root |
+| **Zero-Network CLI (`mudraforge-statutory`)** | **Public Package** | Immediate via `npx @mudraforge/statutory` | `bin/cli.js` verified across Windows and Linux |
+| **Vendor-Neutral Conformance Suite** | **Public Package** | Immediate via `conformance/` (`npm run conformance`) | 12/12 fixture tests passing |
+| **Local Query SDK (`src/index.js`)** | **Public Package** | Immediate via `import { lookupStatute }` | Zero runtime dependencies; offline temporal state evaluation |
+| **Synthetic AP Execution Trace (`examples/`)** | **Public Package (Modeled Demo)** | Immediate via `npm run example:trace` | Synthetic invoice trace demonstrating 7-stage lifecycle with modeled fixtures |
+| **Cloudflare Anycast Edge Sync** | **Public Edge Service** | Free Beta via `api.mudraforge.in` | Global edge sync (`npx @mudraforge/statutory sync`) with ETag 304 caching |
+| **Interactive API Documentation** | **Public Edge Service** | Free Beta via `/api/v1/statutory/docs` | OpenAPI 3.1 schema and interactive documentation rendered on Anycast edge |
+| **Deterministic Tax Calculators** | **Enterprise Internal** | Metered Enterprise API (Selective) | Deterministic arithmetic engine verified under private test harness |
+| **Dual-Custody Mobile Approval Harness** | **Enterprise Internal / Pilot** | Enterprise Pilot Proposal | Mobile passkey approval prototype & TLA+ state machine (`specs/`) |
+| **ERP Two-Way Connectors (SAP/Tally/Zoho)** | **Enterprise Internal / Pilot** | Custom Enterprise Pilot Integration | Shadow-mode test connectors; no turnkey plug-ins shipped |
+| **Bank Rail API Adapters (ICICI/HDFC/RazorpayX)** | **Enterprise Internal / Pilot** | Custom Enterprise Pilot Integration | Modeled sandbox adapters requiring corporate bank partner onboarding |
+
+> **Operational Distinction**: Items classified as **Public Package** and **Public Edge Service** represent working, independently inspectable software. Items classified as **Enterprise Internal / Pilot** represent developing or internal capabilities of the commercial Adesha runtime. Execution traces in `examples/` use synthetic test data; they do not represent active commercial bank or live customer ERP deployments. Organizations interested in testing MudraForge against real accounting data should review the [Proposed Pilot Evaluation Guide](./docs/PILOT_EVALUATION_GUIDE.md).
+
+---
+
 ## Architectural Boundaries: Open Substrate vs. Hosted Edge vs. Adesha Platform
 
-To ensure clarity for developers, CAs, and prospective enterprise clients, the capabilities across the three operational tiers are explicitly delineated below:
+To ensure clarity for developers, CAs, and prospective enterprise clients, the operational separation between layers is summarized below:
 
-| Capability / Layer | Tier 1: Open Substrate (This NPM Package) | Tier 2: Hosted Edge API (Cloudflare Anycast) | Tier 3: Commercial Adesha Runtime (Enterprise Platform) |
+| Dimension / Layer | Layer 1: Open Substrate (This NPM Package) | Layer 2: Hosted Edge API (Cloudflare Anycast) | Layer 3: Commercial Adesha Runtime (Enterprise Platform) |
 | :--- | :--- | :--- | :--- |
-| **Pricing & License** | **100% Free** (MIT Code / CC BY 4.0 Data) | **Best-Effort Free Beta** (Transitions to Paid) | **Commercial Enterprise SaaS** |
+| **Pricing & License** | **100% Free** (MIT Code / CC BY 4.0 Data) | **Best-Effort Free Beta** (Transitions to Metered) | **Commercial Enterprise SaaS** |
 | **Execution Location** | 100% Local Filesystem (0 Network Calls) | Cloudflare Edge (Global 300+ PoPs, typical 20–80ms Anycast latency) | Private Enterprise VPC / On-Premise Worker |
-| **Statutory Knowledge** | Bundled 4-Domain Starter Seed (6 Core Sections) | 4 Active Domains (11-Domain Roadmap Catalog in expansion) | Full 11-Domain Sovereign Catalog + Custom Private Contracts |
+| **Statutory Knowledge** | Bundled Starter Seed (11 Verified Sections) | 11 Active Provisions (Roadmap Catalog in expansion) | Full Sovereign Catalog + Custom Private Enterprise Contracts |
 | **Lookup Engine** | Exact code, alias & folder path resolution | System-1 Semantic Intent & Rule Discovery | Multi-tenant RAG & Context Assembler |
 | **Temporal Status** | Offline deterministic evaluation (`computeTemporalStatus`) | Live temporal state machine resolution | In-flight temporal locks across transaction lifecycle |
 | **Deterministic Calculators**| *Not included* (declarative schemas only) | Hosted calculation endpoint (`POST /calculate`) | Full arithmetic engine with ₹50L excess & 3x RBI interest |
 | **Payment Authorization** | *Not included* | *Not included* | **Single-Use Cryptographic Payment Leases (TLA+ verified)** |
 | **Banking Execution** | *Not included* | *Not included* | **Host-to-Host Bank Rails (RazorpayX / ICICI / HDFC)** |
 | **ERP Writebacks** | *Not included* | *Not included* | **Balanced double-entry journal writebacks (SAP / Zoho)** |
-| **How to Access** | `npm install @mudraforge/statutory` | `npx @mudraforge/statutory sync` | Contact: `hello@mudraforge.in` |
+| **How to Access** | `npm install @mudraforge/statutory` | `npx @mudraforge/statutory sync` | Review [Pilot Guide](./docs/PILOT_EVALUATION_GUIDE.md) / Contact `hello@mudraforge.in` |
 
 > **Operational Distinction**: This open-source repository provides the **declarative knowledge foundation**. It does not perform live banking transfers, hold funds, or mutate corporate ERP databases. Those consequential actions are strictly isolated within the **MudraForge Adesha Enterprise Governance Engine** (see [`docs/ENTERPRISE_GOVERNANCE.md`](./docs/ENTERPRISE_GOVERNANCE.md)).
 

package/bin/cli.js

@@ -17,6 +17,7 @@ import {
     syncOkf,
     getLocalManifest,
     checkForPackageUpdate,
+    decodeTaxIdentifier,
     STATUTORY_CLIENT_VERSION,
     DEFAULT_LOCAL_OKF_DIR
 } from '../src/index.js';
@@ -43,7 +44,7 @@ async function main() {
         case 'sync':
         case 'pull':
         case 'update':
-            await handleSync();
+            await handleSync(args[1]);
             break;
 
         case 'browse':
@@ -65,6 +66,16 @@ async function main() {
             await handleList();
             break;
 
+        case 'decode-id':
+        case 'validate-id':
+        case 'check-id':
+            if (!args[1]) {
+                console.error('[ERROR] Please specify a PAN or GSTIN to decode, e.g. npx @mudraforge/statutory decode-id 27AAPFU0939F1ZV');
+                process.exit(1);
+            }
+            handleDecodeId(args[1]);
+            break;
+
         case 'help':
         default:
             printHelp();
@@ -112,7 +123,18 @@ async function handleCheckUpdate() {
         if (status.isOutdated) {
             console.log(`[WARN] New legal data version available: v${status.latestVersion}`);
             console.log(`Changelog: ${status.changelog}`);
-            console.log(`Run: npx @mudraforge/statutory sync to pull the latest rules.\n`);
+            try {
+                const pkgUpdate = await checkForPackageUpdate();
+                if (pkgUpdate && pkgUpdate.updateAvailable) {
+                    console.log(`\n[RECOMMENDED] Update the npm package to receive the newest release roots:`);
+                    console.log(`  npm install @mudraforge/statutory@latest`);
+                    console.log(`  npx @mudraforge/statutory sync\n`);
+                } else {
+                    console.log(`Run: npx @mudraforge/statutory sync to pull the latest rules.\n`);
+                }
+            } catch (_) {
+                console.log(`Run: npx @mudraforge/statutory sync to pull the latest rules.\n`);
+            }
         } else {
             console.log(`[OK] OKF substrate is up to date (v${status.localVersion}).\n`);
         }
@@ -122,17 +144,34 @@ async function handleCheckUpdate() {
     }
 }
 
-async function handleSync() {
+async function handleSync(targetDir) {
     try {
-        console.log('\n[INFO] Synchronizing local OKF filesystem with Cloudflare edge...');
-        const res = await syncOkf();
+        let dest = undefined;
+        if (targetDir) {
+            dest = path.resolve(process.cwd(), targetDir);
+            const cwd = path.resolve(process.cwd());
+            const relative = path.relative(cwd, dest);
+            if (relative.startsWith('..') || path.isAbsolute(relative)) {
+                console.error('[ERROR] Target sync directory must be within current workspace directory.');
+                process.exit(1);
+            }
+        }
+        console.log(`\n[INFO] Synchronizing local OKF filesystem with Cloudflare edge${dest ? ` into "${dest}"` : ''}...`);
+        const res = await syncOkf(dest ? { okfDir: dest } : {});
         console.log('───────────────────────────────────────────────────────────────────────────');
         console.log(`[OK] Successfully synced OKF v${res.okfVersion}`);
         console.log(`Downloaded sections: ${res.syncedSections}`);
         console.log(`Saved to: ${res.destDir}`);
         console.log('───────────────────────────────────────────────────────────────────────────\n');
     } catch (err) {
-        console.error(`[ERROR] Sync failed: ${err.message}`);
+        if (err.message && err.message.includes('Untrusted bundle rootHash')) {
+            console.error('\n' + '─'.repeat(75));
+            console.error('[NOTICE] Cryptographic verification required an updated release anchor.');
+            console.error(err.message.replace('[@mudraforge/statutory] ', ''));
+            console.error('─'.repeat(75) + '\n');
+        } else {
+            console.error(`[ERROR] Sync failed: ${err.message}`);
+        }
         process.exit(1);
     }
 }
@@ -302,6 +341,32 @@ async function handleList() {
     }
 }
 
+function handleDecodeId(rawId) {
+    const res = decodeTaxIdentifier(rawId);
+    console.log('\n===========================================================================');
+    console.log('INDIAN TAX IDENTIFIER DECODER & OFFLINE MOD-36 VALIDATOR');
+    console.log('===========================================================================');
+    if (!res.isValid) {
+        console.log(`Input:        ${rawId}`);
+        console.log(`Type:         ${res.type || 'UNKNOWN'}`);
+        console.log(`Status:       INVALID`);
+        console.log(`Failure:      ${res.error}\n`);
+        return;
+    }
+
+    console.log(`Identifier:   ${res.gstin || res.pan}`);
+    console.log(`Type:         ${res.type}`);
+    if (res.type === 'GSTIN') {
+        console.log(`Mod-36 Check: VALID (Check Character: "${res.gstin[14]}")`);
+        console.log(`State:        [${res.stateCode}] ${res.stateName}`);
+    }
+    console.log(`PAN:          ${res.pan}`);
+    console.log(`Entity Code:  [${res.entityCode}] ${res.entityType}`);
+    console.log(`Class:        ${res.isIndividualOrHuf ? 'Individual / HUF' : 'Company / Non-Individual'}`);
+    console.log(`Sec 194C TDS: ${res.standard194cRatePercent}% (Statutory Rate)`);
+    console.log('───────────────────────────────────────────────────────────────────────────\n');
+}
+
 function printHelp() {
     console.log(`
 MudraForge Statutory Commons CLI (@mudraforge/statutory)
@@ -312,8 +377,9 @@ Usage:
 Commands:
   browse                    Interactively browse local OKF statutory filesystem
   lookup <section> [date]   Look up section details & temporal status (e.g. 194Q 2025-06-01)
+  decode-id <pan_or_gstin>  Offline ISO Mod-36 checksum, state name, and PAN entity decoding
   check-update              Check if newer OKF versions or legal changes exist on Cloudflare edge
-  sync                      Download/sync latest versioned OKF bundle to disk
+  sync [path]               Download/sync latest versioned OKF bundle to disk (default: package okf/ or custom dir)
   list                      List all indexed statutory sections
   init-skill [path]         Install SKILL.md into your agent workspace (defaults to .agents/skills/)
   help                      Show this help message

package/docs/ARCHITECTURE_DECISIONS.md

@@ -82,15 +82,19 @@ To maintain institutional credibility, public documentation must never blur the
 
 | Subsystem / Capability | Architectural Layer | Operational Status | Availability / Access | Verification Evidence |
 | :--- | :--- | :--- | :--- | :--- |
-| **Bundled OKF Starter Seed (6 Provisions)** | Layer 1 (Open Knowledge) | `PUBLIC_BUNDLED` | Immediate (NPM package) | 11/11 tests passing; SHA-256 Merkle root verified |
-| **Zero-Network CLI (`mudraforge-statutory`)** | Layer 1 (Open Knowledge) | `PUBLIC_BUNDLED` | Immediate (Global / NPX) | `bin/cli.js` verified across Windows & Ubuntu |
-| **Vendor-Neutral Conformance Suite** | Layer 1 (Open Knowledge) | `PUBLIC_BUNDLED` | Immediate (`conformance/`) | 12/12 fixture tests passing |
-| **Cloudflare Anycast Edge Sync** | Layer 2 (Hosted Services) | `PUBLIC_EDGE_SYNC` | Free Beta (`api.mudraforge.in`) | Cloudflare Edge Worker manifest endpoint |
-| **11-Domain Catalog Discovery** | Layer 2 (Hosted Services) | `PUBLIC_EDGE_SYNC` | Free Beta | Remote catalog indexing |
-| **Differential Tax Calculators** | Layer 3 (Deduction Engine) | `ENTERPRISE_INTERNAL` | Paid Enterprise API | Deterministic calculation engine |
-| **Dual-Custody Mobile Approval Harness** | Layer 4 (Adesha Runtime) | `ENTERPRISE_INTERNAL` | Enterprise License / Pilot | Android APK & TLA+ payment state machine |
-| **ERP Two-Way Sync (SAP/Tally/Zoho)** | Layer 4 (Adesha Runtime) | `ENTERPRISE_INTERNAL` | Enterprise License | Two-way database connectors & journal writebacks |
-| **Bank Rail API Execution (ICICI/HDFC)** | Layer 4 (Adesha Runtime) | `ENTERPRISE_INTERNAL` | Enterprise License | Host-to-Host banking integration |
+| **Bundled OKF Statutory Corpus (11 Provisions)** | Layer 1: Public Package | `PUBLIC_BUNDLED` | Immediate (Local repo & release candidate) | 40/40 test suites passing; SHA-256 Merkle root verified |
+| **Zero-Network CLI (`mudraforge-statutory`)** | Layer 1: Public Package | `PUBLIC_BUNDLED` | Immediate (Global / NPX) | `bin/cli.js` verified across Windows & Linux |
+| **Vendor-Neutral Conformance Suite** | Layer 1: Public Package | `PUBLIC_BUNDLED` | Immediate (`conformance/`) | 12/12 fixture tests passing |
+| **Local Query SDK (`src/index.js`)** | Layer 1: Public Package | `PUBLIC_BUNDLED` | Immediate (Node.js v18+) | Zero-dependency offline lookup and temporal checks |
+| **Synthetic AP Execution Trace (`examples/`)** | Layer 1: Public Package | `PUBLIC_DEMO_SYNTHETIC` | Immediate (`npm run example:trace`) | Modeled 7-stage lifecycle with synthetic test fixtures |
+| **Cloudflare Anycast Edge Sync** | Layer 2: Public Edge Service | `PUBLIC_EDGE_SYNC` | Free Beta (`api.mudraforge.in`) | Cloudflare Edge Worker manifest & bundle endpoints |
+| **Interactive API Documentation** | Layer 2: Public Edge Service | `PUBLIC_EDGE_SYNC` | Free Beta (`/api/v1/statutory/docs`) | OpenAPI 3.1 schema rendered live on Anycast edge |
+| **Deterministic Tax Calculators** | Layer 3: Enterprise Internal | `PILOT_STAGE_INTERNAL` | Metered Enterprise API (Selective) | Deterministic arithmetic engine under test harness |
+| **Dual-Custody Mobile Approval Harness** | Layer 4: Adesha Runtime | `INTERNAL_PROTOTYPE` | Enterprise License / Pilot Proposal | Mobile passkey approval prototype & TLA+ state machine |
+| **ERP Two-Way Connectors (SAP/Tally/Zoho)** | Layer 4: Adesha Runtime | `INTERNAL_DEVELOPMENT` | Custom Enterprise Pilot | Shadow-mode test connectors; no turnkey plug-ins shipped |
+| **Bank Rail API Adapters (ICICI/HDFC/RazorpayX)**| Layer 4: Adesha Runtime | `INTERNAL_DEVELOPMENT` | Custom Enterprise Pilot | Sandbox banking adapters requiring corporate partner onboarding |
+
+> **Critical Operational Distinction**: Items marked `PUBLIC_BUNDLED` and `PUBLIC_EDGE_SYNC` represent inspectable, working software. Items marked `PILOT_STAGE_INTERNAL`, `INTERNAL_PROTOTYPE`, and `INTERNAL_DEVELOPMENT` represent proprietary or developing enterprise capabilities; they are not shipped as generally available consumer software and their execution traces rely on modeled synthetic data.
 
 ---
 

package/docs/CATALOG.md

@@ -14,12 +14,22 @@ This catalog is deterministically generated from the machine-readable Open Knowl
 |---|---|---|---|---|---|---|
 | `corporate_ma_restructuring` | [**50B**](#50b) | Income-tax Act, 1961 | 2000-04-01 → In Force | `Active` | General Provision | `form_3cea_chartered_accountant_report` |
 | `direct_tax` | [**206C(1H)**](#206c-1h-) | Income-tax Act, 1961 | 2020-10-01 → 2025-03-31 | **Sunset** (2025-03-31) | Seller > ₹10Cr; Receipts > ₹50L | N/A |
+| `direct_tax` | [**194H**](#194h) | Income-tax Act, 1961 | 2001-06-01 → 2026-03-31 | `Active` | General Provision | `form_26q_quarterly_return` |
+| `direct_tax` | [**194C**](#194c) | Income-tax Act, 1961 | 1972-04-01 → 2026-03-31 | `Active` | General Provision | `form_26q_quarterly_return` |
 | `direct_tax` | [**194Q**](#194q) | Income-tax Act, 1961 | 2021-07-01 → 2026-03-31 | `Active` | Buyer > ₹10Cr; Purchases > ₹50L | `form_26q_quarterly_return` |
 | `direct_tax` | [**393**](#393) | Income-tax Act, 2025 | 2026-04-01 → In Force | `Active` | Buyer > ₹10Cr; Purchases > ₹50L | N/A |
+| `direct_tax` | [**194I**](#194i) | Income-tax Act, 1961 | 1994-06-01 → 2026-03-31 | `Active` | General Provision | `form_26q_quarterly_return` |
 | `direct_tax` | [**194J**](#194j) | Income-tax Act, 1961 | 1995-07-01 → 2026-03-31 | `Active` | General Provision | `form_16a_tds_certificate` |
+| `indirect_tax_gst` | [**8**](#8) | Central Goods and Services Tax Act, 2017 | 2017-07-01 → In Force | `Active` | Naturally Bundled (Principal Rate) vs. Mixed (Highest Rate) | `composite_mixed_supply_assessment_matrix` |
+| `indirect_tax_gst` | [**9(3)**](#9-3-) | Central Goods and Services Tax Act, 2017 | 2017-07-01 → In Force | `Active` | Reverse Charge; Electronic Cash Discharge | `rcm_self_invoice_payment_voucher` |
+| `indirect_tax_gst` | [**16(2)**](#16-2-) | Central Goods and Services Tax Act, 2017 | 2017-07-01 → In Force | `Active` | 5 Statutory Conditions; 180-Day Rule | `gstr_3b_table_4_itc_reversal` |
 | `indirect_tax_gst` | [**17(5)**](#17-5-) | Central Goods and Services Tax Act, 2017 | 2017-07-01 → In Force | `Active` | General Provision | `gstr_2b_ineligible_reconciliation` |
+| `international_tax` | [**195**](#195) | Income-tax Act, 1961 read with DTAA | 1962-04-01 → In Force | `Active` | Foreign Remittances; TRC/10F; Cloud SaaS Exemption | `form_15ca_15cb_compliance_checklist` |
 | `international_tax` | [**IRC-901-904**](#irc-901-904) | Internal Revenue Code of 1986 | 2021-01-01 → In Force | `Active` | General Provision | `form_67_statement_of_foreign_tax` |
+| `msme_commercial` | [**MCA-MSME-1**](#mca-msme-1) | Companies Act, 2013 Section 405 | 2019-01-22 → In Force | `Active` | Overdue > 45 Days; Half-Yearly (Oct 31 / Apr 30) | `form_msme_1_half_yearly_return` |
 | `msme_commercial` | [**MSMED-15-16**](#msmed-15-16) | Micro, Small and Medium Enterprises Development Act, 2006 read with Income-tax Act, 1961 Section 43B | 2006-10-02 → In Force | `Active` | 15 Days (Oral) / 45 Days (Written) | `schedule_iii_msme_disclosure` |
+| `msme_commercial` | [**MSMED-SEC-22**](#msmed-sec-22) | Micro, Small and Medium Enterprises Development Act, 2006 read with Schedule III | 2006-10-02 → In Force | `Active` | 5-Point Notes to Accounts; Schedule III Aging; Sec 23 Add-back | `schedule_iii_msme_aging_table` |
+| `msme_commercial` | [**MSMED-SEC-7**](#msmed-sec-7) | Micro, Small and Medium Enterprises Development Act, 2006 | 2020-07-01 → In Force | `Active` | Composite Criteria (Investment + Turnover); Export Exclusion | `udyam_composite_calculation_worksheet` |
 
 ---
 
@@ -32,6 +42,7 @@ The table below records the provenance baseline, verification standard, and expl
 | `194Q` | Direct Tax (TDS) | Republic of India | October 2026 | Bundled Anchor | CA Empaneled & Mutation Tested | Applicable strictly to buyer turnover > ₹10Cr; does not cover foreign remittances without PE. |
 | `194J` | Direct Tax (TDS) | Republic of India | October 2026 | Bundled Anchor | CA Empaneled & Mutation Tested | Covers standard FTS (2%) and Professional (10%); royalty cinematic films covered under separate sub-clause. |
 | `206C(1H)` | Direct Tax (TCS) | Republic of India | October 2026 | Bundled Anchor | Sunset Interception Tested | Sunset w.e.f. 1 April 2025 by Finance Act 2025; retained for historical FY audit reconciliations. |
+| `16(2)` | Indirect Tax (GST) | Republic of India | October 2026 | Bundled Anchor | CA Empaneled & Mutation Tested | Models 5 cumulative conditions (a-d), Rule 37 180-day vendor payment clock, Table 4(B)(2)/4(D)(1) reporting, RCM exceptions, and Section 16(4) annual cutoff. |
 | `17(5)` | Indirect Tax (GST) | Republic of India | October 2026 | Bundled Anchor | CA Empaneled & Mutation Tested | Disallows blocked categories; evaluates statutory employer obligation proviso under Circular 172. |
 | `MSMED-15-16` | Commercial AP / MSME | Republic of India | October 2026 | Bundled Anchor | CA Empaneled & Mutation Tested | Covers Micro and Small suppliers with valid Udyam; wholesale/retail traders excluded per OM 2021. |
 | `IRC-901-904` | International Tax | United States | October 2026 | Bundled Anchor | Dual Tax Legal Reviewed | Covers pass-through Box 21 to Schedule K-3 / Form 1116 basket requirements; does not compute AMT. |
@@ -115,6 +126,83 @@ The table below records the provenance baseline, verification standard, and expl
 
 ---
 
+#### Section 194H: Deduction of tax at source on commission or brokerage
+
+- **Governing Statute**: Income-tax Act, 1961 (Act No. 43 of 1961)
+- **Successor Provision**: Income-tax Act, 2025 — Section 393(1), Table 4, Item (i)
+- **Temporal Validity**: `2001-06-01` to `2026-03-31`
+- **Legislative Sunset / Transition**: Transitions to Section 393(1) Table 4 Item (i) of the Income-tax Act, 2025 effective 1 April 2026.
+- **Machine-Readable Source**: [`okf/direct_tax/tds_commission_194h/section.json`](./okf/direct_tax/tds_commission_194h/section.json)
+
+**Statutory Summary**:
+> Any person responsible for paying any income by way of commission or brokerage to a resident is required to deduct tax at source. Statutory Rate: 2% effective 1 October 2024 as amended by Finance (No. 2) Act, 2024 (prior to 1 October 2024, the rate was 5%). Threshold: Tax is deductible only if the aggregate amount of commission or brokerage credited or paid during the financial year exceeds ₹15,000. Statutory Exclusions: Does not apply to insurance commission (covered under Section 194D) or underwriting commission. Non-PAN penalty rate under Section 206AA is 20%. Under CBDT Circular 23/2017, where GST is separately stated, TDS applies on commission excluding GST.
+
+**Key Deterministic Thresholds**:
+```json
+{
+  "annualAggregateThresholdInr": 15000,
+  "standardRatePercent": 2,
+  "preOct2024RatePercent": 5,
+  "rateChangeEffectiveDate": "2024-10-01",
+  "nonCompliantPanPenaltyRatePercent": 20,
+  "commissionBrokerageScope": "Includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered (not being professional services) or in the course of buying or selling of goods or in relation to any transaction relating to any asset, valuable article or thing, not being securities.",
+  "cbdtCircular23GstExclusion": "TDS applies on basic commission amount excluding separately stated GST."
+}
+```
+
+**Official Citations & Trust Anchors**:
+- **Parliament of India / Ministry of Finance** — [Finance (No. 2) Act, 2024 (Act No. 15 of 2024) amending Section 194H](https://incometaxindia.gov.in): *Reduction of TDS rate on commission and brokerage from 5% to 2% w.e.f. 1 October 2024*
+- **Parliament of India / Ministry of Finance** — [Income-tax Act, 2025 Section 393(1), Table 4, Item (i)](https://incometaxindia.gov.in): *TDS on commission and brokerage under new Direct Tax Code*
+- **Central Board of Direct Taxes (CBDT)** — [Circular No. 23 of 2017](https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf): *Exclusion of GST component from value of commission for tax deduction at source*
+
+**Executive Circulars Bundled**:
+- [`finance_act_2024_rate_cut_memo.md`](./okf/direct_tax/tds_commission_194h/circulars/finance_act_2024_rate_cut_memo.md)
+
+**Compliance Return Schemas & Templates**:
+- [`form_26q_quarterly_return.json`](./okf/direct_tax/tds_commission_194h/forms/form_26q_quarterly_return.json)
+
+---
+
+#### Section 194C: Deduction of tax at source on payments to contractors and sub-contractors
+
+- **Governing Statute**: Income-tax Act, 1961 (Act No. 43 of 1961)
+- **Successor Provision**: Income-tax Act, 2025 — Section 393(1), Table 3, Item (i)
+- **Temporal Validity**: `1972-04-01` to `2026-03-31`
+- **Legislative Sunset / Transition**: Transitions to Section 393(1) Table 3 Item (i) of the Income-tax Act, 2025 effective 1 April 2026.
+- **Machine-Readable Source**: [`okf/direct_tax/tds_contractor_194c/section.json`](./okf/direct_tax/tds_contractor_194c/section.json)
+
+**Statutory Summary**:
+> Any person responsible for paying any sum to a resident contractor for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a specified person must deduct tax at source. Statutory Rates: (a) 1% where the payment is being made or credited to an individual or a Hindu Undivided Family (HUF); (b) 2% where the payment is being made or credited to any person other than an individual or a HUF (companies, partnership firms, LLPs, AOPs, BOIs). Thresholds: Tax is deductible if a single contract or invoice exceeds ₹30,000, OR if the aggregate of amounts paid or credited to the contractor during the financial year exceeds ₹1,00,000. Transport Operator Exemption: Under Section 194C(6), no deduction shall be made from any sum credited or paid to a contractor during the course of business of plying, hiring, or leasing goods carriages, where such contractor owns 10 or fewer goods carriages at any time during the previous year and furnishes a declaration to that effect along with their PAN. Non-PAN penalty rate under Section 206AA is 20%.
+
+**Key Deterministic Thresholds**:
+```json
+{
+  "singleContractThresholdInr": 30000,
+  "annualAggregateThresholdInr": 100000,
+  "individualHufRatePercent": 1,
+  "otherEntitiesRatePercent": 2,
+  "nonCompliantPanPenaltyRatePercent": 20,
+  "transporterGoodsCarriageLimit": 10,
+  "transporterExemptionRule": "No deduction under Section 194C(6) if transporter owns <= 10 goods carriages and furnishes written declaration with valid PAN.",
+  "workDefinitionScope": "Includes advertising, broadcasting and telecasting, carriage of goods or passengers by any mode of transport other than railways, and catering. Does not include manufacturing or supplying a product according to requirements of customer using materials purchased from a person other than such customer.",
+  "cbdtCircular23GstExclusion": "TDS applies on basic contract amount excluding separately stated GST."
+}
+```
+
+**Official Citations & Trust Anchors**:
+- **Ministry of Law & Justice / CBDT** — [Section 194C, Income-tax Act, 1961](https://incometaxindia.gov.in): *Payments to contractors and sub-contractors*
+- **Parliament of India / Ministry of Finance** — [Income-tax Act, 2025 Section 393(1), Table 3, Item (i)](https://incometaxindia.gov.in): *TDS on contractor payments under new Direct Tax Code*
+- **Central Board of Direct Taxes (CBDT)** — [Circular No. 23 of 2017](https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf): *Exclusion of GST component from value of contract for tax deduction at source*
+
+**Executive Circulars Bundled**:
+- [`cbdt_circular_23_2017_gst_unbundling.md`](./okf/direct_tax/tds_contractor_194c/circulars/cbdt_circular_23_2017_gst_unbundling.md)
+
+**Compliance Return Schemas & Templates**:
+- [`form_26q_quarterly_return.json`](./okf/direct_tax/tds_contractor_194c/forms/form_26q_quarterly_return.json)
+- [`transporter_194c_declaration.json`](./okf/direct_tax/tds_contractor_194c/forms/transporter_194c_declaration.json)
+
+---
+
 #### Section 194Q: Deduction of tax at source on payment of a certain sum for purchase of goods
 
 - **Governing Statute**: Income-tax Act, 1961 (Act No. 43 of 1961)
@@ -180,6 +268,42 @@ The table below records the provenance baseline, verification standard, and expl
 
 ---
 
+#### Section 194I: Deduction of tax at source on payment of rent
+
+- **Governing Statute**: Income-tax Act, 1961 (Act No. 43 of 1961)
+- **Successor Provision**: Income-tax Act, 2025 &mdash; Section 393(1), Table 5, Item (i)
+- **Temporal Validity**: `1994-06-01` to `2026-03-31`
+- **Legislative Sunset / Transition**: Transitions to Section 393(1) Table 5 Item (i) of the Income-tax Act, 2025 effective 1 April 2026.
+- **Machine-Readable Source**: [`okf/direct_tax/tds_rent_194i/section.json`](./okf/direct_tax/tds_rent_194i/section.json)
+
+**Statutory Summary**:
+> Any person (other than an individual or a HUF not subject to tax audit) paying any income by way of rent to a resident is required to deduct tax at source. Statutory Rates: (a) 2% for the use of any machinery, plant, or equipment; (b) 10% for the use of any land, building (including factory building), land appurtenant to a building, furniture, or fittings. Threshold: Tax is deductible only if the aggregate amount of rent credited or paid during the financial year exceeds ₹2,40,000. Non-PAN / Inoperative PAN penalty rate under Section 206AA is 20%. Under CBDT Circular 23/2017, where GST is separately stated in the invoice, TDS applies strictly on the basic rent excluding GST.
+
+**Key Deterministic Thresholds**:
+```json
+{
+  "annualAggregateThresholdInr": 240000,
+  "plantMachineryEquipmentRatePercent": 2,
+  "landBuildingFurnitureRatePercent": 10,
+  "nonCompliantPanPenaltyRatePercent": 20,
+  "rentDefinitionScope": "Any payment under any lease, sub-lease, tenancy, or other agreement for use of land, building, machinery, plant, equipment, furniture, or fittings, whether or not owned by payee.",
+  "cbdtCircular23GstExclusion": "TDS applies strictly on basic rent excluding separately stated GST."
+}
+```
+
+**Official Citations & Trust Anchors**:
+- **Ministry of Law & Justice / CBDT** — [Section 194I, Income-tax Act, 1961](https://incometaxindia.gov.in): *Deduction of tax at source on payment of rent*
+- **Parliament of India / Ministry of Finance** — [Income-tax Act, 2025 Section 393(1), Table 5, Item (i)](https://incometaxindia.gov.in): *TDS on rent under new Direct Tax Code*
+- **Central Board of Direct Taxes (CBDT)** — [Circular No. 23 of 2017](https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf): *Exclusion of GST component from rent value for tax deduction at source*
+
+**Executive Circulars Bundled**:
+- [`cbdt_circular_23_2017_gst_unbundling.md`](./okf/direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md)
+
+**Compliance Return Schemas & Templates**:
+- [`form_26q_quarterly_return.json`](./okf/direct_tax/tds_rent_194i/forms/form_26q_quarterly_return.json)
+
+---
+
 #### Section 194J: Fees for professional or technical services, royalty, and non-compete fees
 
 - **Governing Statute**: Income-tax Act, 1961
@@ -220,6 +344,46 @@ The table below records the provenance baseline, verification standard, and expl
 
 ### Indirect Tax (Central Goods and Services Tax Act, 2017)
 
+#### Section 16(2): Eligibility and conditions for taking input tax credit and mandatory 180-day payment rule
+
+- **Governing Statute**: Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)
+- **Successor Provision**: CGST Act, 2017 (In force) &mdash; Section 16(2), (3), (4), (5), (6)
+- **Temporal Validity**: `2017-07-01` to `OPEN_ENDED`
+- **Legislative Sunset / Transition**: Active statutory framework amended by Finance Act 2021 (clause aa w.e.f. 01-01-2022), Finance Act 2022 (clause ba and Nov 30 cutoff w.e.f. 01-10-2022), and Finance (No. 2) Act 2024 (subsections 5 & 6 retrospective relief).
+- **Machine-Readable Source**: [`okf/indirect_tax_gst/itc_eligibility_16_2/section.json`](./okf/indirect_tax_gst/itc_eligibility_16_2/section.json)
+
+**Statutory Summary**:
+> Under Section 16(2) of the CGST Act, 2017, no registered person is entitled to input tax credit (ITC) on any supply of goods or services unless five cumulative statutory conditions are met: (a) Possession of a tax invoice or debit note issued by a registered supplier under Section 31; (aa) Details of the invoice/debit note have been furnished by the supplier in GSTR-1 under Section 37 and communicated to the recipient under Section 38 (auto-drafted in GSTR-2B); (b) Recipient has received the goods or services or both (including 'bill-to-ship-to' constructive receipt); (ba) Details of ITC communicated under Section 38 have not been restricted; (c) Tax charged has been actually paid to the Government; (d) Return under Section 39 (GSTR-3B) has been furnished. Under the Second Proviso (180-Day Rule), if consideration along with tax is not paid to the supplier within 180 days from invoice date, ITC availed must be paid along with interest under Section 50, reported in Table 4(B)(2) of GSTR-3B under Rule 37. The Third Proviso permits re-availment in Table 4(A)(5) and Table 4(D)(1) upon subsequent payment. Reversal does not apply to reverse charge supplies, Schedule I deemed supplies without consideration, or Section 15(2)(b) value additions. Section 16(4) establishes an annual cutoff deadline (30th November following financial year), subject to retrospective relief under subsections (5) and (6) for FY 2017-18 through 2020-21.
+
+**Key Deterministic Thresholds**:
+```json
+{
+  "vendorPaymentWindowDays": 180,
+  "reversalInterestSection": "Section 50",
+  "reversalReportingTable": "GSTR-3B Table 4(B)(2)",
+  "reclaimReportingTable": "GSTR-3B Table 4(A)(5) and Table 4(D)(1)",
+  "statutoryReversalExceptions": [
+    "Reverse Charge Mechanism (RCM) under Section 9(3)/9(4)",
+    "Schedule I deemed supplies without consideration",
+    "Section 15(2)(b) supplier liabilities incurred by recipient"
+  ],
+  "annualCutoffDeadline": "30th November following financial year or annual return filing date (Section 16(4))"
+}
+```
+
+**Official Citations & Trust Anchors**:
+- **Central Board of Indirect Taxes and Customs (CBIC)** — [Central Goods and Services Tax Act, 2017 Section 16](https://taxinformation.cbic.gov.in): *Statutory eligibility conditions, 180-day proviso, and annual cutoff rules for Input Tax Credit*
+- **Central Board of Indirect Taxes and Customs (CBIC)** — [Circular No. 170/02/2022-GST (CBIC-20001/2/2022-GST)](https://taxinformation.cbic.gov.in): *Mandatory reporting of temporary ITC reversals under Rule 37 in Table 4(B)(2) and subsequent re-availment in Table 4(A)(5) and Table 4(D)(1) of GSTR-3B*
+- **Central Board of Indirect Taxes and Customs (CBIC)** — [Notification No. 39/2021-Central Tax (Dated 21 December 2021)](https://cbic-gst.gov.in): *Notifying effective date of 1 January 2022 for Section 16(2)(aa) mandatory GSTR-2B reconciliation*
+
+**Executive Circulars Bundled**:
+- [`cbic_circular_170_2022_itc_reporting.md`](./okf/indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md)
+
+**Compliance Return Schemas & Templates**:
+- [`gstr_3b_table_4_itc_reversal.json`](./okf/indirect_tax_gst/itc_eligibility_16_2/forms/gstr_3b_table_4_itc_reversal.json)
+
+---
+
 #### Section 17(5): Apportionment of credit and blocked input tax credits
 
 - **Governing Statute**: Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)

package/docs/CORPUS_QUALITY.md

@@ -3,7 +3,7 @@
 > **Format Reference**: Inspired by Google's *Data Cards Playbook* and the OpenSSF Project Quality Standards.  
 > **Target Package**: `@mudraforge/statutory` v2.4.0  
 > **Evaluation Mode**: Machine-audited against primary sources, official gazettes, and test fixtures.  
-> **Generated Timestamp**: 2026-10-24T05:46:25.842Z
+> **Generated Timestamp**: 2026-10-24T15:20:46.069Z
 
 ---
 
@@ -11,11 +11,11 @@
 
 | Dimension | Metric | Denominator / Baseline | Coverage Rate | Status |
 | :--- | :--- | :--- | :--- | :--- |
-| **Primary Source Citations** | 21 resolvable gazette URLs | 21 total citations declared | **100.0%** | VERIFIED |
-| **Temporal Validity Bounds** | 8 sections with explicit dates | 8 total bundled sections | **100.0%** | VERIFIED |
-| **Dual-Act 2025 Transition Bridges** | 3 direct tax provisions mapped | 4 direct tax provisions | **75.0%** | VERIFIED |
-| **Attached Administrative Circulars** | 8 official circulars | 6 sections across 4 domains | **100% Attached** | VERIFIED |
-| **Attached Return/Compliance Schemas** | 10 schemas/templates | 6 sections across 4 domains | **100% Attached** | VERIFIED |
+| **Primary Source Citations** | 30 resolvable gazette URLs | 30 total citations declared | **100.0%** | VERIFIED |
+| **Temporal Validity Bounds** | 11 sections with explicit dates | 11 total bundled sections | **100.0%** | VERIFIED |
+| **Dual-Act 2025 Transition Bridges** | 6 direct tax provisions mapped | 7 direct tax provisions | **85.7%** | VERIFIED |
+| **Attached Administrative Circulars** | 11 official circulars | 6 sections across 4 domains | **100% Attached** | VERIFIED |
+| **Attached Return/Compliance Schemas** | 14 schemas/templates | 6 sections across 4 domains | **100% Attached** | VERIFIED |
 | **Cryptographic Merkle Verification** | 20 bundle files verified | SHA-256 Merkle root digest | **0 Mismatches** | VERIFIED |
 
 ---
@@ -50,8 +50,11 @@
 | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
 | **50B** | Special provision for computation of capital gains in case of slump sale | Income-tax Act, 1961 (Act No. 43 of 1961) | `2000-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 2 | 2 | Income-tax Act, 2025 (Section 78 (Capital gains on slump sale of undertakings)) |
 | **206C(1H)** | Collection of tax at source by seller on receipt of consideration for sale of goods (Omitted effective 1 April 2025) | Income-tax Act, 1961 | `2020-10-01` to `2025-03-31` | `SUNSET_SUPERSEDED` | 2 | 1 | 0 | Finance Act, 2025 (Statutory Sunset) (Section 206C(1H) Omitted) |
+| **194H** | Deduction of tax at source on commission or brokerage | Income-tax Act, 1961 (Act No. 43 of 1961) | `2001-06-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 4, Item (i)) |
+| **194C** | Deduction of tax at source on payments to contractors and sub-contractors | Income-tax Act, 1961 (Act No. 43 of 1961) | `1972-04-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 2 | Income-tax Act, 2025 (Section 393(1), Table 3, Item (i)) |
 | **194Q** | Deduction of tax at source on payment of a certain sum for purchase of goods | Income-tax Act, 1961 (Act No. 43 of 1961) | `2021-07-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 2 | 2 | 2 | Income-tax Act, 2025 (Section 393(1), Table 8, Item (ii)) |
 | **393** | Deduction of tax at source on payment of a certain sum for purchase of goods | Income-tax Act, 2025 (Act No. 1 of 2025) | `2026-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 0 | 0 | N/A |
+| **194I** | Deduction of tax at source on payment of rent | Income-tax Act, 1961 (Act No. 43 of 1961) | `1994-06-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 5, Item (i)) |
 | **194J** | Fees for professional or technical services, royalty, and non-compete fees | Income-tax Act, 1961 | `1995-07-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 2 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 6, Item (iii)) |
 | **17(5)** | Apportionment of credit and blocked input tax credits | Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) | `2017-07-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | CGST Act, 2017 (In force) (Section 17(5)(b)(i) & (b)(iii)) |
 | **IRC-901-904** | Foreign Tax Credit authorization, separate basket limitation, and partnership pass-through reporting (Form 1116 / Schedule K-3) | Internal Revenue Code of 1986 (Title 26, U.S. Code) | `2021-01-01` to `OPEN_ENDED` | `ACTIVE` | 2 | 0 | 2 | Title 26, U.S. Code (Continuous) (26 U.S.C. §§ 901, 904(d), 904(j), 469) |