@mudraforge/statutory 2.8.0 → 2.9.0

package/okf/manifest.json

@@ -1,15 +1,17 @@
 {
-  "okfVersion": "2.8.0",
-  "publishedAt": "2026-10-25T09:18:32.261Z",
-  "rootHash": "sha256-ce88c2255df1c30c15bfe184c8117336ebc302c2ac5ef25e96a6957402ae11ae",
-  "totalSections": 24,
-  "totalFiles": 71,
-  "changelog": "Expanded statutory commons with foundational AP provisions: Section 194C (Contractors), Section 194I (Rent), and Section 194H (Commission & Brokerage).",
+  "okfVersion": "2.9.0",
+  "publishedAt": "2026-10-26T08:10:43.979Z",
+  "rootHash": "sha256-4bbe36c3db841b833dd2bebbd6c1c5ed735498e7b20d1221c323ceb211529fe0",
+  "totalSections": 29,
+  "totalFiles": 86,
+  "changelog": "Expanded statutory commons with 5 Corporate Finance Domains: Corporate Tax MAT vs 115BAA, Place of Supply & Zero-Rated Export LUT, Transfer Pricing ALP & Rule 10CA, Section 79 Loss Continuity, and Ind AS 21 & 109 FX Revaluation.",
   "domains": {
     "corporate_ma_restructuring": [
+      "ITA-SEC-79",
       "50B"
     ],
     "direct_tax": [
+      "115BAA-115JB",
       "206AB",
       "206C(1H)",
       "194H",
@@ -26,13 +28,16 @@
       "10",
       "34",
       "RULE-48(4)",
+      "IGST-SEC-16-LUT",
       "51",
       "16(2)",
       "9(3)"
     ],
     "international_tax": [
       "195",
-      "IRC-901-904"
+      "INDAS-21-109-FX",
+      "IRC-901-904",
+      "ITA-SEC-92C-RULE-10CA"
     ],
     "msme_commercial": [
       "MSMED-15-16",
@@ -42,7 +47,9 @@
     ]
   },
   "sections": [
+    "ITA-SEC-79",
     "50B",
+    "115BAA-115JB",
     "206AB",
     "206C(1H)",
     "194H",
@@ -57,87 +64,105 @@
     "10",
     "34",
     "RULE-48(4)",
+    "IGST-SEC-16-LUT",
     "51",
     "16(2)",
     "9(3)",
     "195",
+    "INDAS-21-109-FX",
     "IRC-901-904",
+    "ITA-SEC-92C-RULE-10CA",
     "MSMED-15-16",
     "MSMED-SEC-7",
     "MCA-MSME-1",
     "MSMED-SEC-22"
   ],
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-    "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": "2.8.0",
+  "version": "2.8.1",
   "lifecycle": "PUBLIC_BETA",
   "specification": "OKF-0.2",
   "publisher": {

package/package.json

@@ -1,10 +1,34 @@
 {
   "name": "@mudraforge/statutory",
-  "version": "2.8.0",
+  "version": "2.9.0",
   "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",
   "types": "types/index.d.ts",
+  "exports": {
+    ".": {
+      "types": "./types/index.d.ts",
+      "import": "./src/index.js",
+      "default": "./src/index.js"
+    },
+    "./calculators": {
+      "types": "./types/index.d.ts",
+      "import": "./src/calculators.js",
+      "default": "./src/calculators.js"
+    },
+    "./package.json": "./package.json"
+  },
+  "typesVersions": {
+    "*": {
+      "calculators": [
+        "./types/index.d.ts"
+      ]
+    }
+  },
+  "engines": {
+    "node": ">=18.0.0"
+  },
+  "sideEffects": false,
   "bin": {
     "mudraforge-statutory": "bin/cli.js"
   },
@@ -13,6 +37,8 @@
     "types",
     "bin",
     "okf",
+    "calculators.js",
+    "calculators.d.ts",
     "docs",
     "SKILL.md",
     "README.md",
@@ -24,7 +50,11 @@
     "examples",
     "LICENSE"
   ],
+  "publishConfig": {
+    "access": "public"
+  },
   "scripts": {
+    "prepublishOnly": "node scripts/prepublish_gate.js",
     "test": "node test.js",
     "validate": "node scripts/validate_okf.js",
     "citations": "node scripts/verify_citation_links.js",