@mudraforge/statutory 2.5.0 → 2.6.0

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/special_rates_non_filer_206ab/circulars/cbdt_circular_11_2021_compliance_check.md

@@ -0,0 +1,20 @@
+---
+id: cbdt_circular_11_2021_compliance_check
+title: Compliance Check functionality for Section 206AB and Section 206CCA
+authority: Central Board of Direct Taxes (CBDT)
+date: 2021-06-21
+statutory_section: 206AB
+valid_from: 2021-07-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+---
+
+# CBDT Circular No. 11 of 2021 — Compliance Check for Section 206AB
+
+Under Section 206AB of the Income-tax Act, 1961, tax is deductible at higher rates on payments to specified persons who have defaulted on filing their income tax returns and have aggregate TDS/TCS of ₹50,000 or more.
+
+Key Rules:
+1. Deductor may use the API or portal functionality 'Compliance Check for Section 206AB & 206CCA'.
+2. If vendor PAN is marked as a specified person, tax must be withheld at twice the normal rate or 5%, whichever is higher.
+3. If vendor also lacks valid PAN (Section 206AA), higher of 206AA or 206AB applies.

package/okf/direct_tax/special_rates_non_filer_206ab/section.json

@@ -0,0 +1,56 @@
+{
+  "sectionId": "ITA1961_SEC206AB",
+  "sectionCode": "206AB",
+  "aliases": [
+    "206AB",
+    "206ab",
+    "sec206ab",
+    "section 206ab",
+    "non-filer tds",
+    "specified person higher rate",
+    "higher tds non-filer"
+  ],
+  "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
+  "statutorySection": "Section 206AB",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 397(3)",
+  "title": "Special provision for deduction of tax at source for non-filers of income-tax return",
+  "effectivePeriod": {
+    "validFrom": "2021-07-01",
+    "validTo": "OPEN_ENDED",
+    "annualReset": "Every assessment year based on preceding FY return filing deadline"
+  },
+  "plainTextSummary": "Where tax is required to be deducted at source on any sum paid or payable to a specified person (a person who has not filed their ITR for the preceding financial year and has aggregate TDS/TCS of ₹50,000 or more in said year), the tax shall be deducted at the higher of: (i) twice the rate specified in the relevant Act, (ii) twice the rate in force, or (iii) 5%. If Section 206AA (no-PAN) also applies, tax is deducted at the higher of 206AA or 206AB rates. Does NOT apply to non-residents without a PE in India, or to Sections 192, 192A, 194B, 194BA, 194BB, 194-IA, 194-IB, 194M, 194N.",
+  "keyStatutoryThresholds": {
+    "priorYearAggregateTdsTcsThresholdInr": 50000,
+    "penaltyMultiplier": "Twice the applicable rate or 5%, whichever is higher",
+    "section206aaHarmonization": "Higher of Section 206AA rate (20%) or Section 206AB rate",
+    "exemptedSections": [
+      "192",
+      "192A",
+      "194B",
+      "194BA",
+      "194BB",
+      "194-IA",
+      "194-IB",
+      "194M",
+      "194N"
+    ]
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 11 of 2021",
+      "subject": "Compliance Check functionality for Section 206AB & Section 206CCA",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Compliance Check for Section 206AB & 206CCA verification report from Income Tax e-filing portal",
+    "Acknowledgment of Income Tax Return (ITR-V) for preceding assessment year",
+    "Vendor PAN Card / TRACES status verification",
+    "Form 26AS / AIS reconciliation confirming aggregate TDS/TCS history"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

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_perquisites_194r/circulars/cbdt_circular_12_2022_perquisites.md

@@ -0,0 +1,20 @@
+---
+id: cbdt_circular_12_2022_perquisites
+title: Guidelines under section 194R of the Income-tax Act, 1961
+authority: Central Board of Direct Taxes (CBDT)
+date: 2022-06-16
+statutory_section: 194R
+valid_from: 2022-07-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+---
+
+# CBDT Circular No. 12 of 2022 — Guidelines under Section 194R
+
+Under Section 194R of the Income-tax Act, 1961, any person providing a benefit or perquisite to a resident arising from business or profession must deduct 10% TDS if the aggregate value exceeds ₹20,000 in a financial year.
+
+Key Principles:
+1. Covers benefits in cash, in kind, or partly in cash and partly in kind.
+2. Value is determined by fair market value (FMV) or purchase cost.
+3. Dealer incentive trips, sponsorship gifts, and free samples above de minimis fall within Section 194R scope.

package/okf/direct_tax/tds_perquisites_194r/section.json

@@ -0,0 +1,54 @@
+{
+  "sectionId": "ITA1961_SEC194R",
+  "sectionCode": "194R",
+  "aliases": [
+    "194R",
+    "194r",
+    "sec194r",
+    "section 194r",
+    "perquisites tds",
+    "business benefit",
+    "dealer incentives",
+    "sales incentives"
+  ],
+  "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
+  "statutorySection": "Section 194R",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 8, Item 12",
+  "title": "Deduction of tax at source on benefit or perquisite in respect of business or profession",
+  "effectivePeriod": {
+    "validFrom": "2022-07-01",
+    "validTo": "OPEN_ENDED",
+    "annualReset": "Every April 1 (Cumulative ₹20,000 Threshold Resets Annually)"
+  },
+  "plainTextSummary": "Any person responsible for providing to a resident any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession, shall ensure that tax has been deducted at source at the rate of 10% of the value or aggregate of value of such benefit or perquisite, provided the value exceeds ₹20,000 in the financial year. Where the benefit is wholly in kind or partly in kind, the person providing it must ensure that tax is paid before releasing the benefit.",
+  "keyStatutoryThresholds": {
+    "annualExemptionLimitInr": 20000,
+    "standardDeductionRatePercent": 10.0,
+    "inoperativePanPenaltyRatePercent": 20.0,
+    "providerTurnoverPrerequisite": "Turnover > ₹1 Cr (business) or > ₹50L (profession) in preceding FY for individuals/HUFs. Companies/LLPs have no turnover floor.",
+    "benefitScope": "Covers free samples above de minimis, foreign/domestic dealer incentive trips, sponsor gifts, hotel accommodations, and capital assets transferred without adequate consideration per CBDT Circular 12/2022."
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 12 of 2022",
+      "subject": "Guidelines under section 194R of the Income-tax Act, 1961 - Benefit or perquisite in respect of business or profession",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    },
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 18 of 2022",
+      "subject": "Clarifications and removal of difficulties under section 194R",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Fair market value invoice / valuation report for benefits provided in kind",
+    "Proof of advance tax / ITNS 281 challan if tax was discharged in cash prior to benefit release",
+    "Recipient Permanent Account Number (PAN) validation record",
+    "Company annual dealer / channel incentive scheme documentation"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

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]