@mudraforge/statutory 2.7.0 → 2.8.1

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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/finance-acts.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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-17/2020-guidelines-under-section-194-o-4-and-section-206c-1-i-of-the-income-tax-act-1961"
     }
   ],
   "requiredDocumentChecklist": [
@@ -47,4 +47,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/direct_tax/tds_commission_194h/circulars/finance_act_2024_rate_cut_memo.md

@@ -8,7 +8,7 @@ valid_from: 2024-10-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Statutory reduction of TDS deduction rate on commission or brokerage from 5% to 2%
-official_url: https://incometaxindia.gov.in
+official_url: https://www.incometaxindia.gov.in/pages/acts/finance-acts.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_commission_194h/section.json

@@ -24,10 +24,10 @@
   "plainTextSummary": "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.",
   "keyStatutoryThresholds": {
     "annualAggregateThresholdInr": 15000,
-    "standardRatePercent": 2.0,
-    "preOct2024RatePercent": 5.0,
+    "standardRatePercent": 2,
+    "preOct2024RatePercent": 5,
     "rateChangeEffectiveDate": "2024-10-01",
-    "nonCompliantPanPenaltyRatePercent": 20.0,
+    "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."
   },
@@ -36,19 +36,19 @@
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Finance (No. 2) Act, 2024 (Act No. 15 of 2024) amending Section 194H",
       "subject": "Reduction of TDS rate on commission and brokerage from 5% to 2% w.e.f. 1 October 2024",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/finance-acts.aspx"
     },
     {
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 393(1), Table 4, Item (i)",
       "subject": "TDS on commission and brokerage under new Direct Tax Code",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_contractor_194c/section.json

@@ -25,9 +25,9 @@
   "keyStatutoryThresholds": {
     "singleContractThresholdInr": 30000,
     "annualAggregateThresholdInr": 100000,
-    "individualHufRatePercent": 1.0,
-    "otherEntitiesRatePercent": 2.0,
-    "nonCompliantPanPenaltyRatePercent": 20.0,
+    "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.",
@@ -38,19 +38,19 @@
       "authority": "Ministry of Law & Justice / CBDT",
       "instrument": "Section 194C, Income-tax Act, 1961",
       "subject": "Payments to contractors and sub-contractors",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 393(1), Table 3, Item (i)",
       "subject": "TDS on contractor payments under new Direct Tax Code",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/w/circular-no.-13/2021-guidelines-under-section-194q-of-the-income-tax-act-1961
 ---
 
 > [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://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-
 ---
 
 > [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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-13/2021-guidelines-under-section-194q-of-the-income-tax-act-1961"
     },
     {
       "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "requiredDocumentChecklist": [
@@ -51,4 +51,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/direct_tax/tds_goods_393/section.json

@@ -35,19 +35,19 @@
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 393(1), Table 8, Item (ii)",
       "subject": "TDS on purchase of goods exceeding ₹50 Lakhs",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 397(2)",
       "subject": "Higher withholding rate (5%) for failure to furnish PAN",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-13/2021-guidelines-under-section-194q-of-the-income-tax-act-1961"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_perquisites_194r/circulars/cbdt_circular_12_2022_perquisites.md

@@ -7,7 +7,7 @@ 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
+official_url: https://www.incometaxindia.gov.in/w/circular-no.-12/2022-guidelines-for-removal-of-difficulties-under-sub-section-2-of-section-194r-of-the-income-tax-act-1961
 ---
 
 # CBDT Circular No. 12 of 2022 — Guidelines under Section 194R

package/okf/direct_tax/tds_perquisites_194r/section.json

@@ -24,8 +24,8 @@
   "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,
+    "standardDeductionRatePercent": 10,
+    "inoperativePanPenaltyRatePercent": 20,
     "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."
   },
@@ -34,13 +34,13 @@
       "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"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-12/2022-guidelines-for-removal-of-difficulties-under-sub-section-2-of-section-194r-of-the-income-tax-act-1961"
     },
     {
       "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"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-18/2022-additional-guidelines-for-removal-of-difficulties-under-sub-section-2-of-section-194r-of-the-income-tax-act-1961"
     }
   ],
   "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_rent_194i/section.json

@@ -25,9 +25,9 @@
   "plainTextSummary": "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.",
   "keyStatutoryThresholds": {
     "annualAggregateThresholdInr": 240000,
-    "plantMachineryEquipmentRatePercent": 2.0,
-    "landBuildingFurnitureRatePercent": 10.0,
-    "nonCompliantPanPenaltyRatePercent": 20.0,
+    "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."
   },
@@ -36,19 +36,19 @@
       "authority": "Ministry of Law & Justice / CBDT",
       "instrument": "Section 194I, Income-tax Act, 1961",
       "subject": "Deduction of tax at source on payment of rent",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 393(1), Table 5, Item (i)",
       "subject": "TDS on rent under new Direct Tax Code",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "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://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/pages/acts/finance-acts.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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/finance-acts.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://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "requiredDocumentChecklist": [
@@ -54,4 +54,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/indirect_tax_gst/blocked_itc_17_5/circulars/cbic_circular_172_2022_employer_obligations.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Clarification on proviso applicability across Section 17(5)(b) for statutory employer obligations
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://cbic-gst.gov.in/pdf/Circular-172-04-2022-GST.pdf
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/indirect_tax_gst/blocked_itc_17_5/section.json

@@ -38,19 +38,19 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 Section 17(5)",
       "subject": "Statutory list of blocked input tax credits",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 172/04/2022-GST (CBIC-190354/172/2022-TRU)",
       "subject": "Clarification on applicability of proviso across Section 17(5)(b) for statutory employer obligations",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular-172-04-2022-GST.pdf"
     },
     {
       "authority": "Ministry of Labour & Employment",
       "instrument": "Factories Act, 1948 Section 46",
       "subject": "Mandatory canteen provision in factories employing > 250 workers (Statutory Proviso Exception)",
-      "officialUrl": "https://labour.gov.in"
+      "officialUrl": "https://www.labour.gov.in/static/uploads/2025/06/b878b8d9f3d9abc62fbe0a6c92f606e3.pdf"
     }
   ],
   "requiredDocumentChecklist": [
@@ -61,4 +61,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/circulars/cbic_circular_47_2018_composite_mixed_supplies.md

@@ -7,7 +7,7 @@ statutory_section: Section 8 read with Section 2(30) and 2(74) of CGST Act, 2017
 valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in
+official_url: https://cbic-gst.gov.in/pdf/Circular_47.pdf
 ---
 
 # CBIC Circular No. 47/21/2018-GST: Composite and Mixed Supplies Guidance

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/section.json

@@ -31,19 +31,19 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
       "subject": "Section 8: Tax liability on composite and mixed supplies",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 47/21/2018-GST dated 8 June 2018",
       "subject": "Clarifications on classification of composite and mixed supplies and taxability of ancillary services",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular_47.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 11/11/2017-GST dated 20 October 2017",
       "subject": "Clarification on taxability of printing contracts as composite supplies",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/circularno-11-gst.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/composition_levy_sec10/circulars/cbic_notification_14_2019_composition.md

@@ -7,7 +7,7 @@ statutory_section: 10
 valid_from: 2019-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://www.gstcouncil.gov.in/node/4100
 ---
 
 # CBIC Notification No. 14/2019-Central Tax — Composition Scheme Thresholds

package/okf/indirect_tax_gst/composition_levy_sec10/section.json

@@ -30,13 +30,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 14/2019-Central Tax",
       "subject": "Prescribing threshold limits for composition levy under Section 10 of CGST Act",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.gstcouncil.gov.in/node/4100"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Rules, 2017 Rule 5",
       "subject": "Conditions and restrictions for composition levy and bill of supply mandates",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-rules"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/credit_debit_notes_sec34/circulars/cbic_circular_137_2020_credit_notes.md

@@ -7,7 +7,7 @@ statutory_section: 34
 valid_from: 2020-04-13
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://cbic-gst.gov.in/pdf/Circular_Refund_137_7_2020.pdf
 ---
 
 # CBIC Circular No. 137/07/2020-GST — Credit Notes under Section 34

package/okf/indirect_tax_gst/credit_debit_notes_sec34/section.json

@@ -29,13 +29,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 137/07/2020-GST",
       "subject": "Clarification on issues relating to credit notes under Section 34 of CGST Act",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular_Refund_137_7_2020.pdf"
     },
     {
       "authority": "Ministry of Finance",
       "instrument": "Finance Act, 2022 (Act No. 6 of 2022)",
       "subject": "Amendment to Section 34(2) extending credit note declaration deadline from 30 September to 30 November",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/finance-acts.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/e_invoicing_rule48_4/circulars/cbic_notification_10_2023_einvoicing.md

@@ -7,7 +7,7 @@ statutory_section: RULE-48(4)
 valid_from: 2023-08-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://www.gstcouncil.gov.in/node/4365
 ---
 
 # CBIC Notification No. 10/2023-Central Tax — E-Invoicing Threshold

package/okf/indirect_tax_gst/e_invoicing_rule48_4/section.json

@@ -31,13 +31,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 10/2023-Central Tax",
       "subject": "Lowering aggregate turnover threshold for mandatory e-invoicing to ₹5 Crore w.e.f. 01.08.2023",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.gstcouncil.gov.in/node/4365"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 160/16/2021-GST",
       "subject": "Clarifications regarding e-invoicing applicability, exemptions, and validity",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular-No-160-14-2021-GST.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/gst_tds_sec51/circulars/cbic_notification_50_2018_gst_tds.md

@@ -7,7 +7,7 @@ statutory_section: 51
 valid_from: 2018-10-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://www.gstcouncil.gov.in/node/4057
 ---
 
 # CBIC Notification No. 50/2018-Central Tax — TDS under GST

package/okf/indirect_tax_gst/gst_tds_sec51/section.json

@@ -19,10 +19,10 @@
   "plainTextSummary": "Departments or establishments of the Central Government or State Government, local authorities, governmental agencies, and specified PSUs must deduct tax at source at the rate of 2% (1% CGST + 1% SGST or 2% IGST) from payment made or credited to the supplier where the total value of supply under a contract exceeds ₹2,50,000 (excluding GST). No deduction is made if the location of supplier and place of supply are in a different State/UT from the State/UT of registration of the recipient.",
   "keyStatutoryThresholds": {
     "contractThresholdExcludingGstInr": 250000,
-    "cgstTdsRatePercent": 1.0,
-    "sgstTdsRatePercent": 1.0,
-    "igstTdsRatePercent": 2.0,
-    "totalCompositeGstTdsRatePercent": 2.0,
+    "cgstTdsRatePercent": 1,
+    "sgstTdsRatePercent": 1,
+    "igstTdsRatePercent": 2,
+    "totalCompositeGstTdsRatePercent": 2,
     "depositDeadline": "10th day of the following month in Form GSTR-7",
     "tdsCertificateForm": "Form GSTR-7A generated on common portal within 5 days of crediting amount to Government"
   },
@@ -31,13 +31,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 50/2018-Central Tax",
       "subject": "Notifying entities and authorities liable to deduct TDS under Section 51 of CGST Act",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.gstcouncil.gov.in/node/4057"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Standard Operating Procedure (SOP) on TDS under GST (Dated 28.09.2018)",
       "subject": "Operational guidelines and threshold calculation for GST TDS deductors",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/SOP-TDS-AS-ON-18-February-2019.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md

@@ -8,7 +8,7 @@ valid_from: 2022-07-06
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Mandatory disclosure of permanent vs temporary ITC reversals and subsequent re-availment in GSTR-3B
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://cbic-gst.gov.in/pdf/Circular-170-02-2022-GST.pdf
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/indirect_tax_gst/itc_eligibility_16_2/section.json

@@ -50,25 +50,25 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 Section 16",
       "subject": "Statutory eligibility conditions, 180-day proviso, and annual cutoff rules for Input Tax Credit",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 170/02/2022-GST (CBIC-20001/2/2022-GST)",
       "subject": "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",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular-170-02-2022-GST.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 39/2021-Central Tax (Dated 21 December 2021)",
       "subject": "Notifying effective date of 1 January 2022 for Section 16(2)(aa) mandatory GSTR-2B reconciliation",
-      "officialUrl": "https://cbic-gst.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/central-tax/notfctn-39-central-tax-english-2021.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Rules, 2017 Rule 37",
       "subject": "Reversal of input tax credit in case of non-payment of consideration within 180 days and subsequent re-availment upon payment",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-rules"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_circular_102_2019_rcm_clarifications.md

@@ -7,7 +7,7 @@ statutory_section: Section 9(3) and Section 31 of CGST Act, 2017
 valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in
+official_url: https://cbic-gst.gov.in/pdf/circular-cgst-102.pdf
 ---
 
 # CBIC Circular No. 102/21/2019-GST: RCM Mechanics & Statutory Obligations

package/okf/indirect_tax_gst/rcm_liability_sec9_3/section.json

@@ -40,19 +40,19 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
       "subject": "Section 9(3): Levy and collection under Reverse Charge Mechanism & Section 31(3)(f)/(g): Self-invoicing and payment vouchers",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 13/2017-Central Tax (Rate) dated 28 June 2017",
       "subject": "Categories of services on which tax is payable under reverse charge mechanism by the recipient",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/hindi/pdf/central-tax-rate/Notification13-CGST.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 102/21/2019-GST dated 28 June 2019",
       "subject": "Clarification regarding applicability of GST on additional/penal interest and RCM applicability",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/circular-cgst-102.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/international_tax/cross_border_remittance_195/circulars/cbdt_circular_03_2022_form10f_electronic.md

@@ -7,7 +7,7 @@ statutory_section: Section 90(5) of Income-tax Act, 1961 read with Rule 21AB
 valid_from: 2022-07-16
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://incometaxindia.gov.in
+official_url: https://www.incometax.gov.in/iec/foportal/sites/default/files/2023-03/Refer%20Notification.pdf
 ---
 
 # CBDT Notification 03/2022: Electronic Filing of Form 10F

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://sci.gov.in
+official_url: https://indiankanoon.org/doc/170521216/
 ---
 
 # Supreme Court of India: Engineering Analysis Centre of Excellence v. CIT (2021)