@mudraforge/statutory 2.5.0 → 2.6.0

package/CHANGELOG.md

@@ -7,6 +7,50 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 ---
 
+## [2.6.0] - 2026-10-25
+
+### Added
+- **100% Complete Corporate Finance AP Corpus (24 Provisions across 5 Core Domains)**:
+  - `direct_tax`: Added **Section 194R** (10% TDS on business perquisites & benefits > ₹20k, Circulars 12/2022 & 18/2022) and **Section 206AB** (Higher withholding rate on non-filers: higher of 2× statutory rate or 5%).
+  - `indirect_tax_gst`: Added **Section 51** (2% GST TDS on government/PSU contracts > ₹2.5L), **Section 34** (Credit and debit notes statutory adjustments & 30th November cutoff), **Section 10** (Composition scheme: restrictions on tax collection and ITC blockage), and **Rule 48(4)** (Mandatory E-Invoicing & B2B QR code mandate for turnover > ₹5 Cr with Rule 48(5) void invoice penalty).
+  - Expanded test coverage from 49 to 55 comprehensive regression suites with 100% pass rate.
+- **Cognitive AI Explanation Toggle**:
+  - `POST /api/v1/statutory/calculate` now supports an `explain: true` toggle and rich `mode: 'analysis'` senior legal counsel opinion generated via Google Gemini 2.5 Flash / Workers AI Llama 3.3.
+  - Sub-10ms fast path preserved for `mode: 'standard'` and `explain: false` for high-throughput automated ERP batch processing.
+- **Section 194J Category Normalization & Fail-Closed Safety**:
+  - Flexible case-insensitive synonym mapping (`'professional'`, `'prof'`, `'ca'`, `'legal'`, `'fts'`, `'technical'`, `'director'`).
+  - Unknown service categories strictly reject with HTTP 400 `INVALID_SERVICE_CATEGORY` instead of defaulting silently to 2%.
+- **MSME Wholesale & Retail Trader Exclusion (NIC 45, 46, 47)**:
+  - Deterministically enforces Ministry of MSME OM dated 02.07.2021, setting delayed payment interest to ₹0 with `EXEMPT_TRADER_EXCLUSION`.
+
+---
+
+## [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/README.md

@@ -11,6 +11,31 @@
 
 ---
 
+## 30-Second Quick Start
+
+```bash
+npm install @mudraforge/statutory
+```
+
+```javascript
+import { MudraStatutoryClient } from '@mudraforge/statutory';
+const client = new MudraStatutoryClient({ apiKey: process.env.MUDRA_API_KEY });
+
+// 1. Compute Section 194Q TDS (excess over ₹50L with dual-act temporal routing):
+const tds = await client.calculate({ invoiceAmount: 8000000, priorFyPurchases: 4000000 });
+console.log(tds.taxAmount); // 7000 (0.1% on ₹70L excess)
+
+// 2. Compute MSMED 3x RBI compounding interest (monthly rests):
+const interest = await client.calculate({ section: 'MSMED', invoiceAmount: 1000000, dueDate: '2025-01-01', paymentDate: '2025-04-01' });
+console.log(interest.penalInterestAmount); // 41601.37 (20.25% p.a. compound)
+
+// 3. Look up statutory rule by phrase or section code:
+const statute = await client.lookup('delayed payment');
+console.log(statute.statute.title); // MSMED statutory payment timelines & compound interest
+```
+
+---
+
 ### 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).