@mudraforge/statutory 2.7.0 → 2.8.1
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +53 -0
- package/README.md +60 -27
- package/bin/cli.js +359 -16
- package/docs/CORPUS_QUALITY.md +19 -6
- package/docs/PROVENANCE.md +33 -0
- package/okf/corporate_ma_restructuring/slump_sale_50b/circulars/cbdt_notification_68_2021_rule_11uae_fmv.md +1 -1
- package/okf/corporate_ma_restructuring/slump_sale_50b/circulars/cbic_notification_12_2017_going_concern_exemption.md +1 -1
- package/okf/corporate_ma_restructuring/slump_sale_50b/section.json +2 -2
- package/okf/direct_tax/special_rates_non_filer_206ab/circulars/cbdt_circular_11_2021_compliance_check.md +1 -1
- package/okf/direct_tax/special_rates_non_filer_206ab/section.json +1 -1
- package/okf/direct_tax/tcs_goods_206c_1h/circulars/finance_act_2025_sunset_memo.md +1 -1
- package/okf/direct_tax/tcs_goods_206c_1h/section.json +3 -3
- package/okf/direct_tax/tds_commission_194h/circulars/finance_act_2024_rate_cut_memo.md +1 -1
- package/okf/direct_tax/tds_commission_194h/section.json +6 -6
- package/okf/direct_tax/tds_contractor_194c/circulars/cbdt_circular_23_2017_gst_unbundling.md +1 -1
- package/okf/direct_tax/tds_contractor_194c/section.json +6 -6
- package/okf/direct_tax/tds_goods_194q/circulars/cbdt_circular_13_2021_guidelines.md +1 -1
- package/okf/direct_tax/tds_goods_194q/circulars/cbdt_circular_23_2017_gst_unbundling.md +1 -1
- package/okf/direct_tax/tds_goods_194q/section.json +3 -3
- package/okf/direct_tax/tds_goods_393/section.json +3 -3
- package/okf/direct_tax/tds_perquisites_194r/circulars/cbdt_circular_12_2022_perquisites.md +1 -1
- package/okf/direct_tax/tds_perquisites_194r/section.json +4 -4
- package/okf/direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md +1 -1
- package/okf/direct_tax/tds_rent_194i/section.json +6 -6
- package/okf/direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md +1 -1
- package/okf/direct_tax/tds_services_194j/section.json +3 -3
- package/okf/indirect_tax_gst/blocked_itc_17_5/circulars/cbic_circular_172_2022_employer_obligations.md +1 -1
- package/okf/indirect_tax_gst/blocked_itc_17_5/section.json +4 -4
- package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/circulars/cbic_circular_47_2018_composite_mixed_supplies.md +1 -1
- package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/section.json +3 -3
- package/okf/indirect_tax_gst/composition_levy_sec10/circulars/cbic_notification_14_2019_composition.md +1 -1
- package/okf/indirect_tax_gst/composition_levy_sec10/section.json +2 -2
- package/okf/indirect_tax_gst/credit_debit_notes_sec34/circulars/cbic_circular_137_2020_credit_notes.md +1 -1
- package/okf/indirect_tax_gst/credit_debit_notes_sec34/section.json +2 -2
- package/okf/indirect_tax_gst/e_invoicing_rule48_4/circulars/cbic_notification_10_2023_einvoicing.md +1 -1
- package/okf/indirect_tax_gst/e_invoicing_rule48_4/section.json +2 -2
- package/okf/indirect_tax_gst/gst_tds_sec51/circulars/cbic_notification_50_2018_gst_tds.md +1 -1
- package/okf/indirect_tax_gst/gst_tds_sec51/section.json +6 -6
- package/okf/indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md +1 -1
- package/okf/indirect_tax_gst/itc_eligibility_16_2/section.json +4 -4
- package/okf/indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_circular_102_2019_rcm_clarifications.md +1 -1
- package/okf/indirect_tax_gst/rcm_liability_sec9_3/section.json +3 -3
- package/okf/international_tax/cross_border_remittance_195/circulars/cbdt_circular_03_2022_form10f_electronic.md +1 -1
- package/okf/international_tax/cross_border_remittance_195/circulars/supreme_court_engineering_analysis_doctrine.md +1 -1
- package/okf/international_tax/cross_border_remittance_195/section.json +3 -3
- package/okf/manifest.json +51 -51
- package/okf/msme_commercial/delayed_payments_15_16/circulars/msme_om_2021_trader_exclusion.md +1 -1
- package/okf/msme_commercial/delayed_payments_15_16/forms/schedule_iii_msme_disclosure.md +1 -1
- package/okf/msme_commercial/delayed_payments_15_16/section.json +5 -5
- package/okf/msme_commercial/enterprise_classification_sec7/circulars/msme_notification_2119_e_composite_criteria.md +1 -1
- package/okf/msme_commercial/enterprise_classification_sec7/section.json +2 -2
- package/okf/msme_commercial/mca_msme_1_filing/circulars/mca_order_2019_specified_companies.md +1 -1
- package/okf/msme_commercial/mca_msme_1_filing/section.json +2 -2
- package/okf/msme_commercial/statutory_disclosures_sec22/circulars/icai_guidance_note_schedule_iii_trade_payables.md +1 -1
- package/okf/msme_commercial/statutory_disclosures_sec22/section.json +3 -3
- package/okf.publication.json +1 -1
- package/package.json +3 -2
- package/src/index.js +1162 -2
- package/types/index.d.ts +104 -0
package/types/index.d.ts
CHANGED
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@@ -189,8 +189,112 @@ export declare class StatutoryClient {
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listSections(): Promise<SectionSummary[]>;
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checkUpdates(): Promise<UpdateInfo>;
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sync(): Promise<SyncResult>;
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crosswalk(section: string, options?: CrosswalkOptions): CrosswalkResult;
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diff(options?: StatutoryDiffOptions): StatutoryDiffResult;
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verify(targetDir?: string): any;
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doctor(options?: any): Promise<any>;
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}
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export interface CrosswalkOptions {
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creditDate?: string;
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paymentDate?: string;
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asOfDate?: string;
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date?: string;
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okfDir?: string;
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}
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export interface CrosswalkProvision {
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act: string;
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sectionCode: string;
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statutorySection: string;
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title: string;
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threshold?: string;
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standardRate?: string;
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penaltyRate?: string;
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challan?: string;
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returnForm?: string;
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effectiveDate?: string;
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}
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export interface CrosswalkResult {
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status: 'SUCCESS' | 'ERROR';
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isValid: boolean;
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querySection: string;
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triggerDate: string;
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triggerReason: string;
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triggerDescription: string;
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creditDate: string | null;
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paymentDate: string | null;
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transitionCutoffDate: string;
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governingAct: string;
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applicableSection: string;
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temporalStatus: 'GOVERNED_BY_1961_ACT' | 'GOVERNED_BY_2025_ACT' | 'SUNSET_OMITTED';
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savingsApplied: boolean;
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isOmittedSunset: boolean;
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crosswalk: {
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id: string;
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domain: string;
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predecessor: CrosswalkProvision;
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successor: CrosswalkProvision;
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savingsAuthority: {
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statute: string;
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subsidiary: string;
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legalPrinciple: string;
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};
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};
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legalAnalysis: string;
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}
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export interface StatutoryDiffOptions {
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section?: string;
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since?: string;
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domain?: string;
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okfDir?: string;
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}
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export interface StatutoryAmendment {
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id: string;
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sectionCode: string;
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domain: string;
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title: string;
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effectiveDate: string;
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amendmentType: string;
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statute: string;
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legalAuthority: string;
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previousValue: string;
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amendedValue: string;
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changeSummary: string;
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statutoryImpact: string;
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aliases?: string[];
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}
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export interface StatutoryDiffResult {
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status: 'SUCCESS' | 'ERROR';
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filterSection: string | null;
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filterSince: string | null;
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filterDomain: string | null;
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totalAmendments: number;
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amendments: StatutoryAmendment[];
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}
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export declare function crosswalkStatute(
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sectionCode: string,
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options?: CrosswalkOptions
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): CrosswalkResult;
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export declare function getStatutoryDiff(
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options?: StatutoryDiffOptions
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): StatutoryDiffResult;
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export declare function verifyLocalSubstrate(
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okfDir?: string,
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options?: any
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): any;
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export declare function runStatutoryDoctor(
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options?: any
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): Promise<any>;
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export interface TaxIdentifierResult {
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isValid: boolean;
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checksumValid?: boolean;
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