@mudraforge/statutory 2.7.0 → 2.8.1

package/okf/international_tax/cross_border_remittance_195/section.json

@@ -46,19 +46,19 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Income-tax Act, 1961 (Act No. 43 of 1961)",
       "subject": "Section 195: Other sums & Section 90: Agreement with foreign countries or specified territories",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "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://sci.gov.in"
+      "officialUrl": "https://indiankanoon.org/doc/170521216/"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Notification No. 03/2022 / F.No. 370142/14/2022-TPL dated 16 July 2022 & Circular 03/2023",
       "subject": "Electronic filing of Form 10F by non-residents not having PAN",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2023-03/Refer%20Notification.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/manifest.json

@@ -1,7 +1,7 @@
 {
   "okfVersion": "2.6.0",
-  "publishedAt": "2026-10-25T09:18:32.261Z",
-  "rootHash": "sha256-ce88c2255df1c30c15bfe184c8117336ebc302c2ac5ef25e96a6957402ae11ae",
+  "publishedAt": "2026-10-25T19:08:59.254Z",
+  "rootHash": "sha256-239641de2bef05917673f693f9ba4d14bd5e137d64554fba5db87e426bc13e14",
   "totalSections": 24,
   "totalFiles": 71,
   "changelog": "Expanded statutory commons with foundational AP provisions: Section 194C (Contractors), Section 194I (Rent), and Section 194H (Commission & Brokerage).",
@@ -68,76 +68,76 @@
     "MSMED-SEC-22"
   ],
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+    "msme_commercial/delayed_payments_15_16/circulars/msme_om_2021_trader_exclusion.md": "6386f94357ae69d8a1c1db78b67f6b0d871ae4fd0cf12afa3bc0d700276e32a7",
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     "msme_commercial/delayed_payments_15_16/forms/udyam_registration_verification.json": "3da5d248a8fae5ed74af21149dd5922ddd18a9e3e1378ef69925e5beda09ebe6",
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-    "msme_commercial/enterprise_classification_sec7/section.json": "8a9f04596338859e2be7728badd933b2d22f781f5e0ce1122270bee1711d20d8",
-    "msme_commercial/mca_msme_1_filing/circulars/mca_order_2019_specified_companies.md": "518caec1a8d5c7355382f88301d94b37d7093e1e9956ab52a6226fe553954ffe",
+    "msme_commercial/enterprise_classification_sec7/section.json": "b9713f9301a828664c4cef3f9e9b1b2f50d13aa081d9e6b6c708c32667044514",
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     "msme_commercial/statutory_disclosures_sec22/forms/section_23_tax_addback_schedule.json": "17ae831291dba6b5b16369523b28b489451b3847825a90ff6e574f322ec8c3de",
-    "msme_commercial/statutory_disclosures_sec22/section.json": "ab2fc873dcbddcf9c08ce3185e72a64f1ebe322241cb7f1e2f2a3e51ddcbb5c1"
+    "msme_commercial/statutory_disclosures_sec22/section.json": "95dabd54ea10aaa2dd04957fda6d5575d505b4dabff876803d406fad55432ca2"
   }
 }

package/okf/msme_commercial/delayed_payments_15_16/circulars/msme_om_2021_trader_exclusion.md

@@ -9,7 +9,7 @@ valid_from: 2021-07-02
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Restriction of retail and wholesale trade to Priority Sector Lending and exclusion from delayed payment benefits
-official_url: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12129&Mode=0
+official_url: https://rbi.org.in/Scripts/NotificationUser.aspx?Id=12126
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/msme_commercial/delayed_payments_15_16/forms/schedule_iii_msme_disclosure.md

@@ -8,7 +8,7 @@ valid_from: 2014-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Statutory notes to financial statements for MSME dues and compound interest
-official_url: https://www.mca.gov.in/
+official_url: https://www.mca.gov.in/Ministry/pdf/ScheduleIIIAmendComp_24032021.pdf
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/msme_commercial/delayed_payments_15_16/section.json

@@ -41,25 +41,25 @@
       "authority": "Ministry of Law and Justice",
       "instrument": "Micro, Small and Medium Enterprises Development Act, 2006 (Act No. 27 of 2006)",
       "subject": "Chapter V: Delayed Payments to Micro and Small Enterprises (Sections 15, 16, 23)",
-      "officialUrl": "https://msme.gov.in"
+      "officialUrl": "https://samadhaan.msme.gov.in/WriteReadData/DocumentFile/MSMED2006act.pdf"
     },
     {
       "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://dcmsme.gov.in/"
+      "officialUrl": "https://rbi.org.in/Scripts/NotificationUser.aspx?Id=12126"
     },
     {
       "authority": "Reserve Bank of India",
       "instrument": "Circular RBI/2021-2022/67 FIDD.MSME & NFS.BC.No.13/06.02.31/2021-22",
       "subject": "Lending to Micro, Small & Medium Enterprises - Retail and Wholesale Trade PSL Eligibility",
-      "officialUrl": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12129&Mode=0"
+      "officialUrl": "https://rbi.org.in/Scripts/NotificationUser.aspx?Id=12126"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Finance Act, 2023 (Enacting Section 43B(h) of Income-tax Act, 1961)",
       "subject": "Disallowance of expenditure for delayed payments to Micro and Small Enterprises",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/finance-acts.aspx"
     }
   ],
   "requiredDocumentChecklist": [
@@ -71,4 +71,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/msme_commercial/enterprise_classification_sec7/circulars/msme_notification_2119_e_composite_criteria.md

@@ -7,7 +7,7 @@ statutory_section: Section 7 of MSMED Act, 2006
 valid_from: 2020-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://udyamregistration.gov.in
+official_url: https://udyamregistration.gov.in/docs/NIC-code-for-MSME-classification-definition.pdf
 ---
 
 # Ministry of MSME Notification S.O. 2119(E) dated 26 June 2020

package/okf/msme_commercial/enterprise_classification_sec7/section.json

@@ -43,13 +43,13 @@
       "authority": "Ministry of Micro, Small and Medium Enterprises",
       "instrument": "Notification S.O. 2119(E) dated 26 June 2020",
       "subject": "Criteria for classification of micro, small and medium enterprises and registration process",
-      "officialUrl": "https://udyamregistration.gov.in"
+      "officialUrl": "https://udyamregistration.gov.in/docs/NIC-code-for-MSME-classification-definition.pdf"
     },
     {
       "authority": "Ministry of Law and Justice",
       "instrument": "Micro, Small and Medium Enterprises Development Act, 2006 (Act No. 27 of 2006)",
       "subject": "Section 7: Classification of enterprises",
-      "officialUrl": "https://msme.gov.in"
+      "officialUrl": "https://samadhaan.msme.gov.in/WriteReadData/DocumentFile/MSMED2006act.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/msme_commercial/mca_msme_1_filing/circulars/mca_order_2019_specified_companies.md

@@ -7,7 +7,7 @@ statutory_section: Section 405 of Companies Act, 2013
 valid_from: 2019-01-22
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://www.mca.gov.in
+official_url: https://www.mca.gov.in/Ministry/pdf/Order_22012019.pdf
 ---
 
 # MCA Order S.O. 368(E) dated 22 January 2019: Half-Yearly Form MSME-1

package/okf/msme_commercial/mca_msme_1_filing/section.json

@@ -35,13 +35,13 @@
       "authority": "Ministry of Corporate Affairs (MCA)",
       "instrument": "Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 (S.O. 368(E))",
       "subject": "Mandatory filing of Form MSME-1 by specified companies",
-      "officialUrl": "https://www.mca.gov.in"
+      "officialUrl": "https://www.mca.gov.in/Ministry/pdf/Order_22012019.pdf"
     },
     {
       "authority": "Ministry of Law and Justice",
       "instrument": "Companies Act, 2013 (Act No. 18 of 2013)",
       "subject": "Section 405: Power of Central Government to direct companies to furnish information or statistics",
-      "officialUrl": "https://www.mca.gov.in"
+      "officialUrl": "https://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/msme_commercial/statutory_disclosures_sec22/circulars/icai_guidance_note_schedule_iii_trade_payables.md

@@ -7,7 +7,7 @@ statutory_section: Section 22 and Section 23 of MSMED Act, 2006 read with Schedu
 valid_from: 2021-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://www.icai.org
+official_url: https://www.icai.org/post/icai-publications-corporate-laws-corporate-governance-committee
 ---
 
 # ICAI Guidance Note: Trade Payables Aging & MSMED Statutory Reporting

package/okf/msme_commercial/statutory_disclosures_sec22/section.json

@@ -38,19 +38,19 @@
       "authority": "Ministry of Law and Justice",
       "instrument": "Micro, Small and Medium Enterprises Development Act, 2006 (Act No. 27 of 2006)",
       "subject": "Section 22: Requirement to specify unpaid amount with interest in the annual statement of accounts & Section 23: Interest not to be allowed as deduction from income",
-      "officialUrl": "https://msme.gov.in"
+      "officialUrl": "https://samadhaan.msme.gov.in/WriteReadData/DocumentFile/MSMED2006act.pdf"
     },
     {
       "authority": "Ministry of Corporate Affairs (MCA)",
       "instrument": "Companies Act, 2013 Schedule III (Division I & II Amendment Notification G.S.R. 207(E) dated 24 March 2021)",
       "subject": "Mandatory Trade Payables Aging Schedule Disclosures",
-      "officialUrl": "https://www.mca.gov.in"
+      "officialUrl": "https://www.mca.gov.in/Ministry/pdf/ScheduleIIIAmendComp_24032021.pdf"
     },
     {
       "authority": "Institute of Chartered Accountants of India (ICAI)",
       "instrument": "Guidance Note on Division I, II and III of Schedule III to the Companies Act, 2013",
       "subject": "Accounting and Disclosure of Dues to Micro and Small Enterprises",
-      "officialUrl": "https://www.icai.org"
+      "officialUrl": "https://www.icai.org/post/icai-publications-corporate-laws-corporate-governance-committee"
     }
   ],
   "requiredDocumentChecklist": [

package/okf.publication.json

@@ -2,7 +2,7 @@
   "$schema": "https://okf.dev/schema/v0.2/publication.json",
   "publicationId": "mudraforge-statutory-commons",
   "title": "MudraForge Statutory Knowledge Substrate (India & Cross-Border)",
-  "version": "2.4.0",
+  "version": "2.8.1",
   "lifecycle": "PUBLIC_BETA",
   "specification": "OKF-0.2",
   "publisher": {

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@mudraforge/statutory",
-  "version": "2.7.0",
+  "version": "2.8.1",
   "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",
@@ -33,7 +33,8 @@
     "example:trace": "node examples/simulate_end_to_end_trace.js",
     "manifest": "node scripts/generate_manifest.js",
     "manifest:check": "node scripts/generate_manifest.js --check",
-    "catalog": "node scripts/build_catalog.js"
+    "catalog": "node scripts/build_catalog.js",
+    "release": "node scripts/release.js"
   },
   "repository": {
     "type": "git",