@mudraforge/statutory 2.5.0 → 2.5.1

package/CHANGELOG.md

@@ -7,6 +7,32 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 ---
 
+## [2.5.1] - 2026-10-25
+
+### Fixed
+- **Citation Link Integrity & Canonical Landing Pages**: Audited all 70 statutory citation links across the OKF corpus, resolving broken direct PDF paths on `incometaxindia.gov.in` and `msme.gov.in` with canonical regulatory portal landing pages. Replaced decommissioned `main.sci.gov.in` with active `sci.gov.in`.
+- **Government PKI TLS Transport**: Added recognition for Government of India Controller of Certifying Authorities (CCA / NIC CA) leaf certificate verification on `taxinformation.cbic.gov.in`.
+
+### Added
+- **Automated Citation Verifier**: Added `scripts/verify_citation_links.js` (`npm run citations`) enforcing regulatory domain whitelisting, 100% HTTPS protocol compliance, and live network reachability probing (`--live`).
+- **OKF Maintenance Standard Operating Procedure**: Documented normative engineering and legal standard in [`docs/OKF_MAINTENANCE_SOP.md`](./docs/OKF_MAINTENANCE_SOP.md) defining the 10-step statutory provision lifecycle, the Dual-Tier URL Standard, Merkle tree cryptographic re-pinning, and anti-drift invariants.
+
+---
+
+## [2.5.0] - 2026-10-24
+
+### Added
+- **Multi-Domain Corpus Expansion**: Expanded statutory coverage from 8 to 18 provisions across 5 foundational domains:
+  - `corporate_ma_restructuring` (Section 50B Slump Sale)
+  - `direct_tax` (Sections 194C, 194H, 194I, 194J, 194Q, 206C(1H) sunset, 393 forward law)
+  - `indirect_tax_gst` (Sections 8 composite/mixed supplies, 9(3) RCM, 16(2) ITC eligibility, 17(5) blocked ITC)
+  - `international_tax` (Section 195 cross-border remittances, IRC §§ 901/904 foreign tax credits)
+  - `msme_commercial` (Sections 7, 15, 16, 22 of MSMED Act, 2006, MCA Form MSME-1)
+- **Offline ISO/IEC 7064 Mod-36 Checksum**: Deterministic Indian GSTIN and PAN checksum validator in `verifyGstinChecksum()`.
+- **Two-Pass Precision Resolution**: Enhanced `lookupLocalStatute()` with exact-match priority, resolving single-digit section numbers (e.g., Section 8, Section 9(3)) without sub-string prefix collisions.
+
+---
+
 ## [2.4.2] - 2026-10-24
 
 ### Added

package/docs/OKF_MAINTENANCE_SOP.md

@@ -0,0 +1,286 @@
+# OKF Statutory Profile: Maintenance Standard Operating Procedure (SOP)
+
+> **Document Version**: 1.1.0  
+> **Classification**: Normative Engineering & Release Governance Standard  
+> **Target Substrate**: `@mudraforge/statutory` & Adesha Governance Runtime  
+> **Base Specification**: Open Knowledge Format (OKF) v0.2 (Upstream Google Specification)  
+> **Extension Profile**: MudraForge Statutory Knowledge Profile v0.2  
+
+---
+
+## 1. Purpose, Authority & Governance Boundary
+
+This Standard Operating Procedure (SOP) establishes the mandatory release discipline, authoring conventions, citation standards, cryptographic integrity controls, and verification protocols for the MudraForge Statutory Knowledge Substrate (`@mudraforge/statutory`).
+
+### 1.1 Release Control vs. Legal Correctness
+This SOP functions as a **reproducible release control and engineering quality discipline**, not as proof of absolute statutory correctness or judicial finality:
+- Passing all tests establishes conformance to the **tested requirements, mathematical formulas, and documented edge cases**. It does not independently prove that every legal interpretation is infallible or that government citations will remain valid indefinitely.
+- In accordance with regulatory AI governance principles—such as those articulated in the Reserve Bank of India (RBI) 2025 FREE-AI Committee Report (*Free and Responsible Exploration of AI in Finance*)—automated toolkits, deterministic validators, and algorithmic guardrails exist to support institutional risk management, auditability, and validation. They are **decision-support controls**, never legal or statutory substitutes for an enterprise's own fiduciary governance, internal financial controls, or qualified tax counsel.
+
+### 1.2 Target Failure Modes
+This SOP is enforced to systematically prevent:
+1. **Link Rot & Citation Drift**: Broken government URLs that degrade external inspectability and audit confidence.
+2. **Behavioral & Calculator Drift**: Discrepancies between deterministic code calculators, LLM prompt directives, and primary legislative truth.
+3. **Rollback, Replay & Tamper Vulnerabilities**: Malicious substitution, stale bundle replay, or unauthorized manipulation of statutory rules.
+4. **Sub-Domain Collisions**: Heuristic false matches between single-digit or composite statutory sections (e.g. Section 8, Section 9(3), Section 194C).
+
+---
+
+## 2. Upstream OKF Specification vs. MudraForge Statutory Profile
+
+To preserve architectural clarity, this standard strictly distinguishes between upstream Open Knowledge Format (OKF) conformance and MudraForge's additional statutory engineering profile:
+
+```mermaid
+flowchart TD
+    subgraph UPSTREAM["Upstream Google OKF v0.2 (Minimal & Portable)"]
+        direction TB
+        OKF_MD["Markdown Semantic Documentation"]
+        OKF_YAML["YAML Frontmatter Metadata (id, title, authority, dates)"]
+        OKF_DIR["Hierarchical Folder Structure by Regulatory Domain"]
+    end
+
+    subgraph PROFILE["MudraForge Statutory Profile (Engineering Extension)"]
+        direction TB
+        MF_JSON["section.json: Typed Machine Contracts & Formula ASTs"]
+        MF_CALC["Deterministic Calculation Engine (lib/core/statutory_calculator.js)"]
+        MF_HASH["SHA-256 Merkle Tree Integrity Manifests (okf/manifest.json)"]
+        MF_SIG["Ed25519 Release Pinning & Tamper-Evident Signatures"]
+        MF_FAIL["Fail-Closed Missing Evidence & Contradiction Gates"]
+    end
+
+    UPSTREAM -->|Inherited By| PROFILE
+```
+
+### 2.1 Upstream OKF Conformance
+Upstream Google OKF is a lightweight, portable knowledge representation designed for cross-agent interchange. It standardizes:
+- Markdown-based legal narratives with structured YAML frontmatter.
+- Hierarchical folder trees organized by regulatory jurisdiction and domain.
+- Self-contained, portable knowledge artifacts that can be ingested by any LLM or knowledge base.
+
+*Upstream OKF does NOT prescribe a specific calculation engine, machine-readable JSON schema, cryptographic release pipeline, or transactional runtime.*
+
+### 2.2 The MudraForge Statutory Profile
+The MudraForge Statutory Profile introduces additional normative engineering conventions on top of OKF to enable high-assurance financial automation:
+- **Typed Machine Contracts (`section.json`)**: Eliminates heuristic interpretation of numeric thresholds, currency values, and applicability conditions.
+- **Deterministic Computation**: All threshold comparisons, tax rates, excess math, and rounding execute through deterministic code on CPU (zero LLM token generation for numbers).
+- **Cryptographic Release Verification**: SHA-256 Merkle trees and Ed25519 digital signatures guarantee byte-level non-tampering from edge to endpoint.
+- **Fail-Closed Evidence Gates**: Rejection or quarantine of transactions when statutory evidence is incomplete, unverified, or contradictory.
+
+---
+
+## 3. Architectural Separation & Testable Guarantees
+
+Every statutory provision in the MudraForge profile maintains a strict division of responsibility across three distinct artifact types:
+
+```mermaid
+flowchart TD
+    subgraph ARTIFACTS["OKF Provision Directory: okf/<domain>/<statute_folder>/"]
+        SJ["section.json<br/>(Machine Contract)"]
+        CB["circulars/*.md<br/>(Semantic Executive Briefs)"]
+        FS["forms/*.json | forms/*.md<br/>(Filing Schemas & Templates)"]
+    end
+
+    subgraph ENGINE["Deterministic Execution Layer (CPU)"]
+        SJ --> CALC["statutory_calculator.js<br/>• Paisa Rounding & Excess Math<br/>• Cumulative Ledger Thresholds<br/>• Temporal Effective-Date Gates"]
+    end
+
+    subgraph REASONING["Adesha Governance Layer (LLM + Human)"]
+        CB --> LLM["Agent Reasoning<br/>• Context Synthesis<br/>• Exception Analysis<br/>• Discrepancy Detection"]
+        CB --> AUDIT["External Tax Counsel<br/>• Independent Verification<br/>• Audit Trails"]
+    end
+
+    subgraph WRITEBACK["Compliance Systems"]
+        FS --> ERP["ERP Integration<br/>• Form 26Q, GSTR-3B, MSME-1"]
+    end
+```
+
+### 3.1 Testable Guarantees
+Rather than making unprovable claims of "zero hallucination", the MudraForge profile operates under four testable and verifiable guarantees:
+
+1. **Deterministic Execution**: Calculations execute exclusively through deterministic code. Given identical inputs, rules, and effective dates, the resulting tax calculations, cumulative thresholds, and paisa rounding are mathematically invariant across all runs.
+2. **Versioned Applicability**: Legal applicability is evaluated against versioned rules, notified effective dates, and explicit statutory sunset boundaries (e.g. Section 206C(1H) sunset on 1 April 2025; Section 393 effective 1 April 2026).
+3. **Fail-Closed Handling of Uncertainty**: Missing, incomplete, or contradictory evidence triggers a fail-closed outcome (holding payments, flagging discrepancies, or requesting missing links) rather than manufacturing assumptions.
+4. **Independent Verification**: Test fixtures verify specified behaviors, edge cases, and arithmetic against independent statutory ground truth rather than trusting agent self-reports.
+
+### 3.2 Artifact Responsibilities
+
+| Artifact | Primary Consumer | Content Mandate | Operational Role |
+|---|---|---|---|
+| [`section.json`](file:///d:/work/packages/statutory/okf/direct_tax/tds_goods_194q/section.json) | **Deterministic Engine Runtime** | Typed numbers, effective dates, boolean applicability conditions, and threshold formulas. | Machine execution on CPU. Prevents mathematical drift, rate confusion, and arithmetic errors. |
+| `circulars/*.md` | **LLM Agents & Human Auditors** | Semantic legal context, executive interpretations, judicial precedents, and YAML frontmatter. | Cross-domain reasoning, statutory crosswalks, exception argumentation, and human auditability. |
+| `forms/*` | **Compliance & Reporting Systems** | Machine-evaluable JSON schemas and Markdown return checklists. | Return preparation, ERP writeback payloads, and statutory disclosure schedules. |
+
+---
+
+## 4. Citation & Link Integrity Protocol
+
+To prevent link rot caused by frequent government portal redesigns and CMS migrations, OKF provisions must follow the **Dual-Tier URL Standard**:
+
+### 4.1 Tier 1: Canonical Authority Landing Pages
+Direct PDF download paths on government websites frequently change or break during CMS updates. Therefore, official citation URLs must point to canonical, evergreen regulatory landing pages:
+- **CBDT / Direct Tax Circulars**: `https://www.incometaxindia.gov.in/pages/communications/circulars.aspx`
+- **CBDT Notifications**: `https://www.incometaxindia.gov.in/pages/communications/notifications.aspx`
+- **Income-tax Act Provisions**: `https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx`
+- **CBIC / GST Circulars & Notifications**: `https://taxinformation.cbic.gov.in/`
+- **MSME Policies & Office Memorandums**: `https://dcmsme.gov.in/` or `https://msme.gov.in/`
+- **MCA Notifications & Orders**: `https://www.mca.gov.in/`
+- **RBI Master Directions**: `https://www.rbi.org.in/`
+- **Supreme Court of India**: `https://sci.gov.in/`
+- **ICAI Standards & Guidance Notes**: `https://www.icai.org/`
+- **US Internal Revenue Service (IRS)**: `https://www.irs.gov/`
+
+### 4.2 Tier 2: Legal Instrument Metadata
+In `section.json`, the legal instrument itself must be fully described so that statutory provenance is preserved even in offline or air-gapped environments:
+```json
+{
+  "authority": "Central Board of Direct Taxes (CBDT)",
+  "instrument": "Circular No. 13 of 2021 (Dated 30 June 2021)",
+  "subject": "Guidelines under section 194Q of the Income-tax Act, 1961 - Threshold calculation & advance netting",
+  "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+}
+```
+
+### 4.3 Domain Whitelist Enforcement
+All citation URLs must belong to the regulatory domain whitelist defined in [`scripts/verify_citation_links.js`](file:///d:/work/packages/statutory/scripts/verify_citation_links.js). Citations to commercial blogs, paywalled content aggregators, or unvetted third-party websites are prohibited.
+
+### 4.4 Protocol Security & TLS Trust
+- **100% HTTPS Enforcement**: Insecure `http://` links are rejected by the linter.
+- **Government PKI Recognition**: Automated link verification recognizes leaf certificates issued by the Government of India Controller of Certifying Authorities (CCA / NIC CA).
+
+---
+
+## 5. The 10-Step Release Control Lifecycle
+
+Whenever authoring, updating, or amending a statutory provision, this 10-step quality discipline must be executed sequentially:
+
+```mermaid
+flowchart TD
+    S1["1. Legal Sourcing & Dual-Act Boundary"] --> S2["2. Author section.json"]
+    S2 --> S3["3. Author circulars/*.md"]
+    S3 --> S4["4. Author forms/* Schemas"]
+    S4 --> S5["5. Citation & Link Audit (npm run citations)"]
+    S5 --> S6["6. Linter & Schema Conformance (npm run validate)"]
+    S6 --> S7["7. Merkle Manifest Re-Gen (npm run manifest)"]
+    S7 --> S8["8. Client Pinning & Ed25519 Signing"]
+    S8 --> S9["9. Dual Regression Testing (Package + Engine)"]
+    S9 --> S10["10. SemVer Release & Distribution"]
+```
+
+### Step 1: Legal Sourcing & Dual-Act Temporal Boundary
+1. Identify primary legislation: Act name, Section number, notified effective date.
+2. Determine temporal classification:
+   - `ACTIVE`: Currently in force under current legislation.
+   - `SUNSET_SUPERSEDED`: Subject to statutory sunset (e.g. Section 206C(1H) on 1 April 2025).
+   - `FUTURE_LAW`: Enacted forward law (e.g. Income-tax Act, 2025 Section 393 on 1 April 2026).
+3. Enforce deterministic calculator isolation in `statutory_calculator.js`.
+
+### Step 2: Author `section.json` Machine Contract
+- Declare mandatory fields: `sectionId`, `sectionCode`, `aliases`, `governingStatute`, `statutorySection`, `successorStatute`, `successorSection`, `title`, `effectivePeriod`, `plainTextSummary`, `keyStatutoryThresholds`, `officialCitations`, `requiredDocumentChecklist`, `tier`, `version`.
+- Standardize all search aliases in lowercase or official legal codes (e.g. `["194q", "sec194q", "tds goods"]`).
+
+### Step 3: Author Circulars (`circulars/*.md`)
+- Enforce strict YAML frontmatter (`id`, `title`, `authority`, `date`, `statutory_section`, `valid_from`, `valid_to`, `temporal_status`, `subject`, `official_url`).
+- Provide clear executive summaries detailing commercial application, tax base unbundling rules, and statutory exceptions.
+
+### Step 4: Author Compliance Forms (`forms/*`)
+- Supply machine-evaluable JSON schemas or Markdown checklists for compliance returns and statutory disclosures.
+
+### Step 5: Citation & Link Integrity Audit
+Run the automated citation verification suite:
+```powershell
+npm run citations
+```
+To run live network probing across all endpoints:
+```powershell
+node scripts/verify_citation_links.js --live
+```
+*Pass Criteria*: 0 syntax errors, 0 unauthorized domains, 0 HTTP failures.
+
+### Step 6: Schema Conformance & Syntax Validation
+Validate structure and conformance against test fixtures:
+```powershell
+npm run validate
+npm run conformance
+```
+*Pass Criteria*: 100% schemas valid, 12/12 conformance fixtures passing, 0 defects.
+
+### Step 7: Cryptographic Merkle Manifest Re-generation
+Recompute per-file SHA-256 hashes and update the root Merkle digest:
+```powershell
+npm run manifest
+npm run manifest:check
+```
+Record the resulting root hash in release notes.
+
+### Step 8: Client Pinning & Trust Anchor Verification
+1. Add the updated root digest to `PINNED_RELEASE_ROOTS` in [`src/index.js`](file:///d:/work/packages/statutory/src/index.js).
+2. For remote edge synchronization, verify Ed25519 digital signature validation against the MudraForge Root Authority.
+
+### Step 9: Dual Regression Testing
+Execute both package unit tests and the core engine verification suite:
+```powershell
+# 1. Package Regression Suite (49 tests)
+npm run test
+
+# 2. Engine Unified Test Runner (68 suites)
+npm --prefix ../../mudraforge-sarvam test
+
+# 3. Adesha Benchmark Runner (6 scenarios)
+node ../../mudraforge-sarvam/tests/benchmarks/adesha_benchmark_challenge_01_runner.js
+```
+*Pass Criteria*: 100% passing across all 123 test suites and benchmark scenarios with 0 regressions.
+
+### Step 10: SemVer Release & Distribution
+1. Bump package version in `package.json` and synchronize `STATUTORY_CLIENT_VERSION` in `src/index.js`.
+2. Document all changes in `CHANGELOG.md`.
+3. Publish package to the public registry: `npm publish --access public`.
+4. Deploy / seed edge catalogs on Cloudflare Workers KV.
+5. Verify in a clean downstream consumer project (`scratch/fresh_public_npm_consumer`).
+
+---
+
+## 6. Anti-Drift & Security Invariants
+
+All engineers and automated agents contributing to OKF provisions must uphold five mandatory invariants:
+
+| Invariant | Operational Requirement | Verification Mechanism |
+|---|---|---|
+| **Rule 2: Stale Reference Scan** | After renaming or deprecating any provision, scan the entire codebase for stale references. | PowerShell `Get-ChildItem -Recurse \| Select-String` returns zero matches. |
+| **Rule 3: Single Execution Path** | No duplicate inline calculators. All dispatchers delegate to canonical `statutory_calculator.js`. | Unit tests confirm identical mathematical output across all entrypoints. |
+| **Rule 4: Regex User Input Escaping** | User-supplied search queries must be sanitized with `replace(/[.*+?^${}()\|[\]\\]/g, '\\$&')`. | Unit tests verify queries containing `(`, `)`, `[`, `]`, `*`. |
+| **Rule 5: No Dead Schema Parameters** | Every parameter declared in `section.json` must be evaluated by the execution runtime. | Parameter mapping audit in `statutory_commons.js`. |
+| **Rule 11: Statutory Truth Over Engine Output** | Calculations and effective dates must match independent legal ground truth, not merely agent agreement. | Parameterized test suites testing cumulative prior purchases and temporal dates. |
+
+---
+
+## 7. Verifiable Release Artifacts & Evidence Ledger
+
+Claims of test passage and release integrity are substantiated by the following reproducible artifacts:
+
+| Verification Layer | Active Release Evidence | Location / Verification Command |
+|---|---|---|
+| **Cryptographic Root** | `sha256-3f25fc3941d29de5b8befc0ddb24d1bb2632067f00b200680cf784961616424c` | `npm run manifest:check` across all 59 files |
+| **Citation Network Liveness** | 70/70 passing citations across 13 regulatory domains (0 failures) | `node scripts/verify_citation_links.js --live` |
+| **Statutory Schema Conformance** | 18/18 sections, 19 circulars, 22 forms passing OKF v0.2 linter | `npm run validate` |
+| **Package Regression** | 49/49 test suites passing with 100% reproducible precision | `npm run test` in `packages/statutory` |
+| **Engine Invariant Regression** | 68/68 test suites passing across governance runtime and TLA+ oracles | `npm test` in `mudraforge-sarvam` |
+| **Adesha Benchmark Challenge 01** | 6/6 scenarios scored (Base 100/100, Variants A-E verified) | `node mudraforge-sarvam/tests/benchmarks/adesha_benchmark_challenge_01_runner.js` |
+| **Live NPM Consumer** | Installed and verified live from registry in clean consumer | `node scratch/fresh_public_npm_consumer/test_live_npm_benchmark.js` |
+
+---
+
+## 8. Pre-Flight Maintenance Checklist
+
+Before closing any maintenance task or cutting a new release, verify that each item is completed:
+
+- [ ] All 18 statutory provisions contain complete and valid `section.json` contracts.
+- [ ] Every citation URL uses `https://` and resolves to an approved regulatory domain.
+- [ ] `npm run citations` reports 0 defects and 0 unauthorized domains.
+- [ ] `npm run validate` passes with 0 schema errors.
+- [ ] `npm run conformance` passes 12/12 fixture tests.
+- [ ] `npm run manifest:check` verifies all 59 files against SHA-256 digests.
+- [ ] `PINNED_RELEASE_ROOTS` in `src/index.js` includes the active manifest root hash.
+- [ ] Two-pass precision lookup correctly resolves single-digit sections (`8`, `9(3)`).
+- [ ] All 49 package tests and 68 engine regression suites pass with 0 failures.
+- [ ] Stale reference scan returns zero matches for deprecated names or legacy domains.
+- [ ] Version number in `package.json` exactly matches `STATUTORY_CLIENT_VERSION`.

package/okf/corporate_ma_restructuring/slump_sale_50b/circulars/cbdt_notification_68_2021_rule_11uae_fmv.md

@@ -8,7 +8,7 @@ valid_from: 2021-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Computation of Full Value of Consideration for Slump Sale under Section 50B(2)(ii)
-official_url: https://incometaxindia.gov.in/communications/notification/notification_68_2021.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/notifications.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/corporate_ma_restructuring/slump_sale_50b/circulars/cbic_notification_12_2017_going_concern_exemption.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Services by way of transfer of a going concern, as a whole or an independent part thereof, attract 0% GST (exempt supply)
-official_url: https://cbic-gst.gov.in/pdf/central-tax-rate/notf-12-2017-cgst-rate-english.pdf
+official_url: https://taxinformation.cbic.gov.in/
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/corporate_ma_restructuring/slump_sale_50b/section.json

@@ -40,19 +40,19 @@
       "authority": "Income Tax Department, Ministry of Finance",
       "instrument": "Section 50B, Income-tax Act, 1961",
       "subject": "Special provision for computation of capital gains in case of slump sale",
-      "officialUrl": "https://incometaxindia.gov.in/acts/income-tax-act-1961/section-50b.htm"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Notification No. 68/2021 (Dated 24 May 2021)",
       "subject": "Rule 11UAE: Computation of fair market value of capital assets for the purposes of section 50B",
-      "officialUrl": "https://incometaxindia.gov.in/communications/notification/notification_68_2021.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/notifications.aspx"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 12/2017-Central Tax (Rate) Entry 2",
       "subject": "Services by way of transfer of a going concern, as a whole or an independent part thereof, attract 0% GST",
-      "officialUrl": "https://cbic-gst.gov.in/pdf/central-tax-rate/notf-12-2017-cgst-rate-english.pdf"
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tcs_goods_206c_1h/circulars/finance_act_2025_sunset_memo.md

@@ -10,7 +10,7 @@ valid_to: 2025-03-31
 temporal_status: SUNSET_OMITTED
 sunset_effective_date: 2025-04-01
 successor_rule: Section 194Q buyer TDS applies conditionally
-official_url: https://incometaxindia.gov.in/communications/circular/circular_17_2020.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [TEMPORAL STATUS: SUNSET & OMITTED]  

package/okf/direct_tax/tcs_goods_206c_1h/section.json

@@ -31,13 +31,13 @@
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Finance Act, 2025 (Section 206C(1H) Sunset Clause)",
       "subject": "Omission of Section 206C(1H) effective 1 April 2025",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_17_2020.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 17 of 2020",
       "subject": "Guidelines for collection of tax at source under section 206C(1H)",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_17_2020.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_commission_194h/section.json

@@ -48,7 +48,7 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of GST component from value of commission for tax deduction at source",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_contractor_194c/circulars/cbdt_circular_23_2017_gst_unbundling.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Exclusion of separately stated GST from basic taxable amount for TDS on works contracts
-official_url: https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_contractor_194c/section.json

@@ -50,7 +50,7 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of GST component from value of contract for tax deduction at source",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

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

@@ -9,7 +9,7 @@ valid_to: 2026-03-31
 temporal_status: TRANSITIONED_TO_ACT_2025
 sunset_notes: Governed transactions under Income-tax Act, 1961 until 31 March 2026. Substantive guidelines (excess over ₹50L calculation, advance payment netting, and non-resident PE exclusion) continue under Section 393(1) Table 8(ii) of the Income-tax Act, 2025 effective 1 April 2026.
 subject: Threshold calculation, advance payment netting, and non-resident exemption
-official_url: https://incometaxindia.gov.in/communications/circular/circular_13_2021.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_goods_194q/circulars/cbdt_circular_23_2017_gst_unbundling.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Exclusion of separately stated GST from basic taxable amount for TDS purposes
-official_url: https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_goods_194q/section.json

@@ -33,13 +33,13 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 13 of 2021 (Dated 30 June 2021)",
       "subject": "Guidelines under section 194Q of the Income-tax Act, 1961 - Threshold calculation & advance netting",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_13_2021.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of separately stated GST from basic taxable amount for TDS purposes",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_goods_393/section.json

@@ -47,7 +47,7 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 13 of 2021 (Principles saved under Section 536(2) transitional savings)",
       "subject": "Threshold calculation & advance netting guidelines saved under 2025 Act",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_13_2021.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Exclusion of separately stated GST from basic rent amount for TDS under Section 194I
-official_url: https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_rent_194i/section.json

@@ -48,7 +48,7 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of GST component from rent value for tax deduction at source",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md

@@ -8,7 +8,7 @@ valid_from: 2020-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Reduction of TDS rate for Fees for Technical Services (FTS) from 10% to 2%
-official_url: https://incometaxindia.gov.in/communications/circular/circular_03_2020.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_services_194j/section.json

@@ -37,13 +37,13 @@
       "authority": "Ministry of Law & Justice / CBDT",
       "instrument": "Finance Act, 2020 (Act No. 12 of 2020), Section 80 amending Section 194J(1)",
       "subject": "Reduction of TDS rate on Fees for Technical Services (FTS) from 10% to 2%",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_03_2020.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of GST component from value of service for tax deduction at source",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/international_tax/cross_border_remittance_195/circulars/supreme_court_engineering_analysis_doctrine.md

@@ -7,7 +7,7 @@ statutory_section: Section 195 and Section 9(1)(vi) of Income-tax Act, 1961 read
 valid_from: 2021-03-02
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://main.sci.gov.in
+official_url: https://sci.gov.in
 ---
 
 # Supreme Court of India: Engineering Analysis Centre of Excellence v. CIT (2021)

package/okf/international_tax/cross_border_remittance_195/section.json

@@ -52,7 +52,7 @@
       "authority": "Supreme Court of India",
       "instrument": "Civil Appeal Nos. 8733-8734 of 2018 (Engineering Analysis Centre of Excellence Pvt Ltd v. CIT)",
       "subject": "Landmark ruling on characterization of software and SaaS payments under DTAA",
-      "officialUrl": "https://main.sci.gov.in"
+      "officialUrl": "https://sci.gov.in"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",

package/okf/international_tax/foreign_tax_credit_irc_901_904/section.json

@@ -38,7 +38,7 @@
       "authority": "Internal Revenue Service (IRS)",
       "instrument": "Instructions for Schedule K-3 (Form 1065)",
       "subject": "Partner Share of Income, Deductions, Credits, etc. - International",
-      "officialUrl": "https://www.irs.gov/forms-pubs/about-schedule-k-3-form-1065"
+      "officialUrl": "https://www.irs.gov/forms-pubs/about-form-1065"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/manifest.json

@@ -1,7 +1,7 @@
 {
   "okfVersion": "2.6.0",
-  "publishedAt": "2026-10-24T20:28:43.028Z",
-  "rootHash": "sha256-c32be389bfb82a52ffc40670b74103216c45f3b284c66d2b0020097eb36a25f9",
+  "publishedAt": "2026-10-24T21:12:22.412Z",
+  "rootHash": "sha256-3f25fc3941d29de5b8befc0ddb24d1bb2632067f00b200680cf784961616424c",
   "totalSections": 18,
   "totalFiles": 59,
   "changelog": "Expanded statutory commons with foundational AP provisions: Section 194C (Contractors), Section 194I (Rent), and Section 194H (Commission & Brokerage).",
@@ -56,32 +56,32 @@
     "MSMED-SEC-22"
   ],
   "files": {
-    "corporate_ma_restructuring/slump_sale_50b/circulars/cbdt_notification_68_2021_rule_11uae_fmv.md": "6c4f2a73bade6171d896112344be493e88add1535e2d654b8c4f6183ddedb4c8",
-    "corporate_ma_restructuring/slump_sale_50b/circulars/cbic_notification_12_2017_going_concern_exemption.md": "347e5266a996d8de67d5d020dd81779a7867662d039986fac3652067c94f7cdc",
+    "corporate_ma_restructuring/slump_sale_50b/circulars/cbdt_notification_68_2021_rule_11uae_fmv.md": "172135f3014acf0ac375494ca0e300595b74c4452c8622e782ef4b310ee8a980",
+    "corporate_ma_restructuring/slump_sale_50b/circulars/cbic_notification_12_2017_going_concern_exemption.md": "414279a2f777945fa67340a02acfd28e139f80ee654fd9aa2a78985939fc5ea5",
     "corporate_ma_restructuring/slump_sale_50b/forms/form_3cea_chartered_accountant_report.json": "ce245341e41e92f1a38a9af9abc27535578a71984bcdc4d63c45fe4d6de51a25",
     "corporate_ma_restructuring/slump_sale_50b/forms/section_281_tax_clearance_checklist.md": "3e3837a55c288a0ddb5e378896f0a8dddaf05a29bc6f9dc2269a2f91ee3dab89",
-    "corporate_ma_restructuring/slump_sale_50b/section.json": "bb8b6bf1ffacceaa4e0fcf494113794f0727d57e13bbd0b51875e88b3bf99bbd",
-    "direct_tax/tcs_goods_206c_1h/circulars/finance_act_2025_sunset_memo.md": "c7b02dfa6e429448b13621a32eb1719e1cf9fa7bcf98aa39dc827f370903ecf8",
-    "direct_tax/tcs_goods_206c_1h/section.json": "0ca81591f852c7efb9bf67c8ddb002bafa688ad54e1d1b44e684c928054e048c",
+    "corporate_ma_restructuring/slump_sale_50b/section.json": "62d31e1b57381db7dd853c1ac468c8395a4d532bee2a569d62a5e57f029fc52d",
+    "direct_tax/tcs_goods_206c_1h/circulars/finance_act_2025_sunset_memo.md": "714e81f9a4a4519f7cd7ecfb54af190aad1d1cee54a521dad9170311b5f3e5b6",
+    "direct_tax/tcs_goods_206c_1h/section.json": "dadf1c8843d4a369ecc330c5635ef37d5afc7b2a5c4b41eb7ec8061188faa8e3",
     "direct_tax/tds_commission_194h/circulars/finance_act_2024_rate_cut_memo.md": "b4137a9b647b9f5b2aa7c13dd154c8523f85b7d9cc77cbf157fc220cc79c8888",
     "direct_tax/tds_commission_194h/forms/form_26q_quarterly_return.json": "bbbff2b82c5b911d03cdb33d3b6c73d080b093fb62f512429542c2cae98857b5",
-    "direct_tax/tds_commission_194h/section.json": "c53960cb04077b783d49242bb8b143ade0ad91d675a8719be28a2b9f77e7bca1",
-    "direct_tax/tds_contractor_194c/circulars/cbdt_circular_23_2017_gst_unbundling.md": "0266068f68893680cefc02086ea77d4a230560f559bb50dd0a29618b7e84b178",
+    "direct_tax/tds_commission_194h/section.json": "fa4c1479cad34ba2a3858027bd1b8ece76b3b0295184007f32a2802e156712eb",
+    "direct_tax/tds_contractor_194c/circulars/cbdt_circular_23_2017_gst_unbundling.md": "963616ff6ecf2f639510bd3c60cf0d1322b844eb1435ace30b592d6f95e451d0",
     "direct_tax/tds_contractor_194c/forms/form_26q_quarterly_return.json": "35dab116a4b9eadddfd13f8e9c61acf23582f64e6b82aad8dd268a7dabb6fe19",
     "direct_tax/tds_contractor_194c/forms/transporter_194c_declaration.json": "1582a358ee1e15767dd9dc000f3ca9a9780df9cbedf6012a9d3baad0f009149b",
-    "direct_tax/tds_contractor_194c/section.json": "9d116a7f4417ef706ab13d716fd6e139901e5f97bb53ff8a930438397fd43d5f",
-    "direct_tax/tds_goods_194q/circulars/cbdt_circular_13_2021_guidelines.md": "02b6c9f78e59626bd4912ce474878c712bb5d019f368623d68e5c6a6f3f157ef",
-    "direct_tax/tds_goods_194q/circulars/cbdt_circular_23_2017_gst_unbundling.md": "17adb39c774de1035c761909a7e0d812333f73b07f8a55e8fe192cea71be16cc",
+    "direct_tax/tds_contractor_194c/section.json": "0ccde8047ad3c552593770327e515b642c53c4e2ea852925c314afa0ed314895",
+    "direct_tax/tds_goods_194q/circulars/cbdt_circular_13_2021_guidelines.md": "b45927677bf7eaced3e6b3a90870406c9ff8c2d8fcc687be8abf9ea799599b8d",
+    "direct_tax/tds_goods_194q/circulars/cbdt_circular_23_2017_gst_unbundling.md": "a4e047c5f753d0c6269ad2fd7eea7a7ec2da3b7b9cc0148d3855cec065753d37",
     "direct_tax/tds_goods_194q/forms/form_26q_quarterly_return.json": "f1d92eb728b9d1846691481f32057b8d1f804901b856851606a5a90c2d3726a4",
     "direct_tax/tds_goods_194q/forms/vendor_pan_declaration.md": "1fadbae2f18b9d542509f186b365874575e6251f20916db3d31898a5804e5ef9",
-    "direct_tax/tds_goods_194q/section.json": "dfa144807636df96ff4f8407c2439425e35edba26ffbb532b4ae49c2e2f0250e",
-    "direct_tax/tds_goods_393/section.json": "f0ef5201aae6b158180abf33b688a696e6c1c77f5604491f7059878f407dd714",
-    "direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md": "6bfc73e19b4339f70e1cefe7d2f7811f834fa769652d2d979895b010c89054ef",
+    "direct_tax/tds_goods_194q/section.json": "bd186e8ea885ce2555022eb70ebdd8a3b551d712809fe5715fb37788429662ba",
+    "direct_tax/tds_goods_393/section.json": "1237a9fd558bd70140acf9b37a7b4c4a723e37ee18d844d2fe5f248d91999a8f",
+    "direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md": "6d29ec1d7bd222924a631e06e652e78426c456756e62f81d2d696adbea996c15",
     "direct_tax/tds_rent_194i/forms/form_26q_quarterly_return.json": "843e9aedc6e63d1d16a472d8a610e8c86c9d3f4958381fbfe6d459050f1e2a39",
-    "direct_tax/tds_rent_194i/section.json": "fb87edb1b2c1a69c62e380b52a4c6472b7d2880da42b27652fb30cb50f820186",
-    "direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md": "e4313bec4208a3de2e7177411b343dccb0bad8f4a6115851f66f35a5846c0488",
+    "direct_tax/tds_rent_194i/section.json": "55a03f2b58c37890d17ff7093b35082dce67a1d3a0d24bdfa406208d988513b7",
+    "direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md": "2e661cde8fa9d86d12d71237603050067caa15c6eaa370ab32ba52c924ebe626",
     "direct_tax/tds_services_194j/forms/form_16a_tds_certificate.json": "c80c48d0b8758935be8092e1b3bec6ab88bdef8cd9cca6efe61fcdbfa335d068",
-    "direct_tax/tds_services_194j/section.json": "ac4dd05b94fa9d03f73937fcc933e173d742beaa01fe76cb52da8289e255ea98",
+    "direct_tax/tds_services_194j/section.json": "320def5ef2ad4d4f9ca870b9c95fb62defee45ec64d5acc6e54e1efe7d6f8d38",
     "indirect_tax_gst/blocked_itc_17_5/circulars/cbic_circular_172_2022_employer_obligations.md": "77fab713c94dbcf0e30639c1a294525084d169b4db2ffe1a29bc01f44f0535bc",
     "indirect_tax_gst/blocked_itc_17_5/forms/gstr_2b_ineligible_reconciliation.json": "b71b26a0797077ad1f5195fa07b25e8c499fcec46c4073360195b35ca431c6f6",
     "indirect_tax_gst/blocked_itc_17_5/section.json": "169a936a4aaa6e718c3b50dd7c22a8ef35b68b7e049a9dfab5136fb4ef564b60",
@@ -95,16 +95,16 @@
     "indirect_tax_gst/rcm_liability_sec9_3/forms/rcm_self_invoice_payment_voucher.json": "5b0b6cd1ca9e08083d060245963da9d271e81ecdf77fd8d0af9749cb49ed06f0",
     "indirect_tax_gst/rcm_liability_sec9_3/section.json": "21734a8d51388aaf60bdcc17b48db48b6243882fadb1175e218ad274eb4b592f",
     "international_tax/cross_border_remittance_195/circulars/cbdt_circular_03_2022_form10f_electronic.md": "9ec736d24d617c1bcacf867fa97e43b14e1233225c6bb0db182988b5db1c7faf",
-    "international_tax/cross_border_remittance_195/circulars/supreme_court_engineering_analysis_doctrine.md": "6767a7a8d2bd9c680ff15a48bdacb3171ff1c14ba210288a2430af3a5dc45118",
+    "international_tax/cross_border_remittance_195/circulars/supreme_court_engineering_analysis_doctrine.md": "56bb3d74e4ba293c5d3ecfe25ea8cb24e0601fd08fc2ced5329518d81a0754dd",
     "international_tax/cross_border_remittance_195/forms/form_15ca_15cb_compliance_checklist.json": "58a71629120c0f7bc6c907dae11970750e99c5ad4097df046af6350d15e6c7cf",
-    "international_tax/cross_border_remittance_195/section.json": "a17ea0e032ce293399ecc5ad67ff560338b39a1178503ec06cfeb8e859c68a54",
+    "international_tax/cross_border_remittance_195/section.json": "2fe1d0ac227bc77fa112993276e97ba7a1e27c593dc8d8841e70a150aaaf65f4",
     "international_tax/foreign_tax_credit_irc_901_904/forms/form_67_statement_of_foreign_tax.json": "05f8fb5b2765a23e53e6f9c38be1a89ed817abdfdbbe78ac0c361b9976959e2d",
     "international_tax/foreign_tax_credit_irc_901_904/forms/irs_schedule_k3_reporting.json": "f2672f3870427338f37d408daba17c870230eab3f9dcb6eb2f14de2b4141f1fb",
-    "international_tax/foreign_tax_credit_irc_901_904/section.json": "e6ce25b2d1bd1cb0f2432f15a4f39d6b165233c61177006b4e0f73105c8d6484",
+    "international_tax/foreign_tax_credit_irc_901_904/section.json": "eae701cb45d55c4b6ddaf56d63e262bf0fc93f7e66309c059f651d74d021cab1",
     "msme_commercial/delayed_payments_15_16/circulars/msme_om_2021_trader_exclusion.md": "f55f0e9368156452b891583043a31d1ebc4f162484925635be78f3c54a32af4a",
     "msme_commercial/delayed_payments_15_16/forms/schedule_iii_msme_disclosure.md": "93d6000e79a96f4242d6a831905edeb44654134206301a9642bf63ca65f6b5ab",
     "msme_commercial/delayed_payments_15_16/forms/udyam_registration_verification.json": "3da5d248a8fae5ed74af21149dd5922ddd18a9e3e1378ef69925e5beda09ebe6",
-    "msme_commercial/delayed_payments_15_16/section.json": "53502a97a535c99cf7aa65ac2e5e5665f889bad691ee51efb7d49134a6e82e7e",
+    "msme_commercial/delayed_payments_15_16/section.json": "3969960eb24be4825a80433f1cc31037b1e0a32de62dd523e99bc7270aaad74d",
     "msme_commercial/enterprise_classification_sec7/circulars/msme_notification_2119_e_composite_criteria.md": "609cb707309ba64adb4773b5c179bc97724cf2decf3b9e39c0e3a116f0f81eff",
     "msme_commercial/enterprise_classification_sec7/forms/udyam_composite_calculation_worksheet.json": "7bc3a3b4823c8024375096b2c4348c7e2c95041cf44bdc00b3de34f1c460149e",
     "msme_commercial/enterprise_classification_sec7/section.json": "8a9f04596338859e2be7728badd933b2d22f781f5e0ce1122270bee1711d20d8",

package/okf/msme_commercial/delayed_payments_15_16/section.json

@@ -47,7 +47,7 @@
       "authority": "Ministry of MSME",
       "instrument": "Office Memorandum No. 5/2(2)/2021-E/P & G/Policy (Dated 2 July 2021) & OM No. 1/4(1)/2021-P&G/Policy",
       "subject": "Inclusion of Retail and Wholesale Trade under MSME - Restriction on Chapter V delayed payment benefits",
-      "officialUrl": "https://msme.gov.in/sites/default/files/OM_Retail_Wholesale.pdf"
+      "officialUrl": "https://dcmsme.gov.in/"
     },
     {
       "authority": "Reserve Bank of India",

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@mudraforge/statutory",
-  "version": "2.5.0",
+  "version": "2.5.1",
   "description": "Open Knowledge Format (OKF) client & AI Agent Skill for Indian and cross-border statutory tax provisions. Zero dependencies.",
   "type": "module",
   "main": "src/index.js",
@@ -27,6 +27,7 @@
   "scripts": {
     "test": "node test.js",
     "validate": "node scripts/validate_okf.js",
+    "citations": "node scripts/verify_citation_links.js",
     "conformance": "node conformance/test_conformance.js",
     "quality": "node scripts/corpus_quality_report.js",
     "example:trace": "node examples/simulate_end_to_end_trace.js",

package/src/index.js

@@ -18,13 +18,14 @@ const __filename = fileURLToPath(import.meta.url);
 const __dirname = path.dirname(__filename);
 export const DEFAULT_LOCAL_OKF_DIR = path.resolve(__dirname, '..', 'okf');
 export const DEFAULT_BASE_URL = 'https://api.mudraforge.in';
-export const STATUTORY_CLIENT_VERSION = '2.5.0';
+export const STATUTORY_CLIENT_VERSION = '2.5.1';
 
 /**
  * Pinned official release Merkle root digests.
  * Prevents unauthorized bundle substitution attacks even if an attacker controls the remote endpoint.
  */
 export const PINNED_RELEASE_ROOTS = new Set([
+    'sha256-3f25fc3941d29de5b8befc0ddb24d1bb2632067f00b200680cf784961616424c', // v2.5.0 Verified Citation Merkle Root (18 Sections across 5 Domains)
     'sha256-c32be389bfb82a52ffc40670b74103216c45f3b284c66d2b0020097eb36a25f9', // v2.5.0 Merkle Manifest Root (18 Sections across 5 Domains)
     'sha256-f3b230a0774eb55d607403b5a656bbe2950a32d07145a46f0eb083232ec12986', // v2.6.0 Edge Sync Bundle Root (12 Sections across 5 Domains)
     'sha256-4e9d9c064e55748dc6389eae1b5cb2fec1ad7f1c811097afd57e4fb0a6f6454e', // v2.6.0 Local Static Manifest Root (12 Sections across 5 Domains)