@mudraforge/statutory 2.8.1 → 2.10.0

package/okf/international_tax/foreign_exchange_indas_21_109/section.json

@@ -0,0 +1,63 @@
+{
+  "sectionId": "INDAS_21_109_FX_REVALUATION",
+  "sectionCode": "INDAS-21-109-FX",
+  "aliases": [
+    "Ind AS 21",
+    "Ind AS 109",
+    "FX revaluation",
+    "foreign exchange",
+    "monetary items",
+    "closing spot rate",
+    "cash flow hedge",
+    "OCI hedge reserve",
+    "unrealized fx gain loss"
+  ],
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015 read with Section 133 of Companies Act, 2013",
+  "statutorySection": "Ind AS 21 read with Ind AS 109 and Schedule III to Companies Act, 2013",
+  "successorStatute": "Companies Act, 2013 (Indian Accounting Standards)",
+  "successorSection": "Ind AS 21 & Ind AS 109",
+  "title": "Foreign Exchange Monetary Asset/Liability Revaluation and Cash Flow Hedge Accounting",
+  "effectivePeriod": {
+    "validFrom": "2016-04-01",
+    "validTo": "OPEN_ENDED",
+    "annualReset": "Quarterly and annual financial closing spot rate revaluation at balance sheet dates",
+    "sunsetNotes": "Mandatory accounting standard under Companies (Indian Accounting Standards) Rules, 2015."
+  },
+  "plainTextSummary": "Under Ind AS 21 (The Effects of Changes in Foreign Exchange Rates), at the end of each reporting period, foreign currency monetary items (such as trade receivables, trade payables, foreign currency loans, and bank deposits) must be translated into the functional currency using the closing spot exchange rate. Exchange differences arising on the translation of monetary items at rates different from those at which they were translated on initial recognition during the period or in previous financial statements must be recognized in profit or loss (P&L) in the period in which they arise. Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated. Under Ind AS 109 (Financial Instruments), where an entity enters into a designated and qualifying cash flow hedging relationship (e.g. forward foreign exchange contracts hedging highly probable future sales), the effective portion of the gain or loss on the hedging instrument is recognized directly in Other Comprehensive Income (OCI) and accumulated in the Cash Flow Hedge Reserve within equity. The ineffective portion is recognized immediately in profit or loss.",
+  "keyStatutoryThresholds": {
+    "monetaryItemsRetranslationRate": "Closing spot rate at reporting date",
+    "nonMonetaryItemsHistoricalCostRetranslation": false,
+    "standardMonetaryGainLossRoute": "PROFIT_OR_LOSS",
+    "effectiveCashFlowHedgeGainLossRoute": "OTHER_COMPREHENSIVE_INCOME_OCI",
+    "ineffectiveHedgeGainLossRoute": "PROFIT_OR_LOSS"
+  },
+  "officialCitations": [
+    {
+      "authority": "Ministry of Corporate Affairs (MCA)",
+      "instrument": "Companies (Indian Accounting Standards) Rules, 2015 (G.S.R. 111(E))",
+      "subject": "Notification of Ind AS 21 (The Effects of Changes in Foreign Exchange Rates) and Ind AS 109 (Financial Instruments)",
+      "officialUrl": "https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.html"
+    },
+    {
+      "authority": "Institute of Chartered Accountants of India (ICAI)",
+      "instrument": "ICAI Guidance and Educational Material on Ind AS 21",
+      "subject": "Educational Material on Indian Accounting Standard (Ind AS) 21 The Effects of Changes in Foreign Exchange Rates",
+      "officialUrl": "https://www.icai.org/post.html?post_id=12126"
+    },
+    {
+      "authority": "Reserve Bank of India (RBI)",
+      "instrument": "RBI Master Direction - Financial Statements - Presentation and Disclosures (2021)",
+      "subject": "Regulatory guidelines on foreign exchange transactions and financial disclosures",
+      "officialUrl": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12141"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Published FBIL (Financial Benchmarks India Pvt Ltd) or RBI reference closing spot exchange rates on balance sheet date",
+    "Foreign currency monetary items sub-ledger schedule (trade receivables, payables, borrowings)",
+    "Hedge designation documentation and formal hedge effectiveness testing under Ind AS 109",
+    "Statement of Other Comprehensive Income (OCI) segregating Cash Flow Hedge Reserve movements",
+    "Tax reconciliation statement reconciling accounting FX gain/loss with Income Computation and Disclosure Standard VI (ICDS VI)"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.9.0"
+}

package/okf/international_tax/transfer_pricing_alp_92c/circulars/cbdt_notification_86_2015_range_concept_rule_10ca.md

@@ -0,0 +1,54 @@
+---
+id: cbdt_notification_86_2015_rule_10ca
+title: CBDT Notification No. 86/2015 - Range Concept and Multi-Year Data under Rule 10CA
+authority: Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance
+date: 2015-10-19
+statutory_section: Section 92C read with Rule 10CA
+valid_from: 2014-04-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+subject: Computation of arm's length price using range concept and percentile methodology
+official_url: https://www.incometaxindia.gov.in/communications/notification/notification_86_2015.pdf
+---
+
+> [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  
+> **Valid From**: 1 April 2014 (Assessment Year 2014-15 onwards)  
+> **Valid To**: OPEN_ENDED  
+> **Temporal Status**: ACTIVE  
+> **Governing Sections**: Section 92C, Rule 10CA of Income-tax Rules, 1962, and Section 92CE  
+
+# CBDT Notification No. 86/2015: Rule 10CA Range Concept in Transfer Pricing
+
+## 1. Executive Summary
+Vide Notification No. 86/2015 dated 19 October 2015, the Central Board of Direct Taxes notified Rule 10CA and amended Rule 10B and Rule 10D, introducing the internationally recognized 'range concept' and the use of multiple-year data for determining the Arm's Length Price (ALP) in cross-border and specified domestic transactions.
+
+## 2. Applicability of the Range Concept (Rule 10CA(1)-(3))
+The range concept applies when the Most Appropriate Method (MAM) selected is:
+1. Comparable Uncontrolled Price (CUP) method;
+2. Resale Price Method (RPM);
+3. Cost Plus Method (CPM); or
+4. Transactional Net Margin Method (TNMM).
+
+The range concept applies **strictly when the dataset contains six or more comparables** ($N \ge 6$).
+
+## 3. Mathematical Percentile Construction (Rule 10CA(4)-(6))
+The comparable prices or profit margins are arranged in ascending order.
+1. **Thirty-Fifth (35th) Percentile**: Computed as $P_{35} = \text{Value at rank } [0.35 \times N]$. If $0.35 \times N$ is not a whole number, it is rounded up to the next integer. If it is a whole number, the average of the value at that rank and the immediately following rank is taken.
+2. **Sixty-Fifth (65th) Percentile**: Computed as $P_{65} = \text{Value at rank } [0.65 \times N]$ using identical rounding conventions.
+3. **Fiftieth (50th) Percentile (Median)**: Computed as $P_{50} = \text{Value at rank } [0.50 \times N]$.
+
+## 4. Benchmarking and Adjustment Mechanics (Rule 10CA(7))
+- **Within Range**: If the price or margin at which the international transaction actually occurred falls within the 35th to 65th percentile range, the actual transaction price is deemed to be at arm's length. No adjustment is made.
+- **Outside Range**: If the actual transaction price falls outside the 35th–65th percentile range, the arm's length price is determined as the **median (50th percentile)** of the dataset. The difference between the actual transaction price and the median is added as a primary transfer pricing adjustment to taxable income.
+
+## 5. Datasets with Less Than Six Comparables ($N < 6$)
+Where the dataset contains fewer than 6 comparables:
+1. The arithmetic mean of all values in the dataset is taken as the benchmark.
+2. The statutory tolerance band applies (1% for wholesale distributors/traders where purchase cost $\ge 80\%$ of total costs; 3% for all other service providers and manufacturers).
+3. If the variation between actual transaction price and the arithmetic mean does not exceed the tolerance band percentage, the actual price is accepted as ALP. Otherwise, the adjustment is made to the full arithmetic mean.
+
+## 6. Secondary Adjustment Mandate (Section 92CE)
+Where a primary transfer pricing adjustment exceeds ₹1 Crore (₹10,000,000):
+1. The excess money must be repatriated into India from the Associated Enterprise within 90 days.
+2. If not repatriated within 90 days, interest is imputed at one-year MCLR + 325 bps (for INR-denominated transactions) or 6-month SOFR + 300 bps (for foreign currency transactions).
+3. Alternatively, the Indian company may elect to pay an additional tax of 18% (effective rate 20.9664% after 12% surcharge and 4% cess) under Section 92CE(2A).

package/okf/international_tax/transfer_pricing_alp_92c/forms/form_3ceb_transfer_pricing_report.json

@@ -0,0 +1,67 @@
+{
+  "formCode": "FORM_3CEB",
+  "title": "Accountant's Report under Section 92E relating to International Transactions and Specified Domestic Transactions",
+  "statutoryBasis": "Section 92E of Income-tax Act, 1961 read with Rule 10E",
+  "schema": {
+    "assesseeDetails": {
+      "type": "object",
+      "required": true,
+      "properties": {
+        "pan": { "type": "string", "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]{1}$", "required": true },
+        "legalName": { "type": "string", "required": true },
+        "assessmentYear": { "type": "string", "pattern": "^20[0-9]{2}-20[0-9]{2}$", "required": true },
+        "residentialStatus": { "type": "string", "enum": ["RESIDENT", "NON_RESIDENT"], "required": true }
+      }
+    },
+    "associatedEnterpriseParticulars": {
+      "type": "array",
+      "required": true,
+      "items": {
+        "type": "object",
+        "properties": {
+          "aeName": { "type": "string", "required": true },
+          "countryCode": { "type": "string", "pattern": "^[A-Z]{2}$", "required": true },
+          "relationshipType": {
+            "type": "string",
+            "enum": ["HOLDING", "SUBSIDIARY", "FELLOW_SUBSIDIARY", "DIRECT_CONTROL", "MANAGEMENT_CONTROL"],
+            "required": true
+          }
+        }
+      }
+    },
+    "internationalTransactionSummary": {
+      "type": "object",
+      "required": true,
+      "properties": {
+        "natureOfTransaction": {
+          "type": "string",
+          "enum": ["PROVISION_OF_SERVICES", "PURCHASE_OF_GOODS", "SALE_OF_GOODS", "ROYALTY_OR_FEES_FOR_TECHNICAL_SERVICES", "LOAN_OR_FINANCING", "COST_CONTRIBUTION"],
+          "required": true
+        },
+        "transactionValueInr": { "type": "number", "required": true },
+        "mostAppropriateMethod": {
+          "type": "string",
+          "enum": ["CUP", "RPM", "CPM", "PSM", "TNMM", "OTHER_PRESCRIBED_METHOD"],
+          "required": true
+        },
+        "comparablesCount": { "type": "integer", "minimum": 1, "required": true },
+        "isRangeConceptApplicable": { "type": "boolean", "required": true },
+        "armLengthPriceLowerBoundInr": { "type": "number", "required": false },
+        "armLengthPriceUpperBoundInr": { "type": "number", "required": false },
+        "medianPriceInr": { "type": "number", "required": true },
+        "primaryAdjustmentInr": { "type": "number", "default": 0, "required": true },
+        "isSecondaryAdjustmentApplicable": { "type": "boolean", "default": false, "required": true }
+      }
+    },
+    "charteredAccountantCertification": {
+      "type": "object",
+      "required": true,
+      "properties": {
+        "caName": { "type": "string", "required": true },
+        "membershipNumber": { "type": "string", "pattern": "^[0-9]{5,6}$", "required": true },
+        "firmRegistrationNumber": { "type": "string", "required": false },
+        "udin": { "type": "string", "pattern": "^[0-9]{2}[0-9A-Z]{16}$", "required": true }
+      }
+    }
+  }
+}

package/okf/international_tax/transfer_pricing_alp_92c/section.json

@@ -0,0 +1,72 @@
+{
+  "sectionId": "ITA1961_SEC92C_RULE10CA",
+  "sectionCode": "ITA-SEC-92C-RULE-10CA",
+  "aliases": [
+    "92C",
+    "Rule 10CA",
+    "transfer pricing",
+    "ALP",
+    "arm's length price",
+    "arms length price",
+    "range concept",
+    "35th percentile",
+    "65th percentile",
+    "tolerance band",
+    "secondary adjustment",
+    "section 92ce"
+  ],
+  "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
+  "statutorySection": "Section 92C read with Rule 10CA and Section 92CE",
+  "successorStatute": "Income-tax Act, 2025 (Chapter on International Tax & Transfer Pricing)",
+  "successorSection": "Transfer Pricing Provisions",
+  "title": "Computation of Arm's Length Price (ALP), Range Concept and Secondary Adjustments",
+  "effectivePeriod": {
+    "validFrom": "2014-04-01",
+    "validTo": "OPEN_ENDED",
+    "annualReset": "Annual transfer pricing study documentation and Form 3CEB certification",
+    "sunsetNotes": "Permanent transfer pricing regime under Chapter X of Income-tax Act, 1961."
+  },
+  "plainTextSummary": "Under Section 92C of the Income-tax Act, 1961, the arm's length price (ALP) in relation to an international transaction or specified domestic transaction must be calculated using the Most Appropriate Method (MAM): Comparable Uncontrolled Price (CUP), Resale Price Method (RPM), Cost Plus Method (CPM), Profit Split Method (PSM), Transactional Net Margin Method (TNMM), or any other method prescribed under Rule 10AB. Under Rule 10CA (introduced by CBDT Notification No. 86/2015), where the dataset of comparable uncontrolled prices contains 6 or more entries, the 'range concept' applies: an arm's length range is constructed from the 35th percentile to the 65th percentile of the sorted dataset. If the transfer price falls within this 35th–65th percentile range, the transaction value is deemed to be at arm's length. If the transaction price falls outside the range, the arm's length price is determined as the 50th percentile (median) of the dataset, and an upward primary transfer pricing adjustment is made. If the dataset has fewer than 6 comparables, the arithmetic mean applies, with a statutory tolerance band (1% for wholesale traders, 3% for all other businesses). Under Section 92CE, where a primary adjustment exceeds ₹1 Crore (₹10,000,000) and is accepted by the assessee or determined in assessment, the excess money must be repatriated to India within 90 days, failing which secondary adjustment interest applies or an additional tax of 18% (plus 12% surcharge and 4% cess, total 20.9664%) is chargeable under Section 92CE(2A).",
+  "keyStatutoryThresholds": {
+    "rangeConceptMinimumComparables": 6,
+    "rangeLowerPercentile": 35,
+    "rangeUpperPercentile": 65,
+    "medianPercentile": 50,
+    "toleranceBandWholesaleTradingPercent": 1.0,
+    "toleranceBandStandardPercent": 3.0,
+    "secondaryAdjustmentSection92CeThresholdInr": 10000000,
+    "repatriationWindowDays": 90,
+    "secondaryAdjustmentTaxRatePercent": 20.9664
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "CBDT Notification No. 86/2015 / S.O. 2860(E) (Dated 19 October 2015)",
+      "subject": "Income-tax (16th Amendment) Rules, 2015 introducing Rule 10CA range concept and multi-year data",
+      "officialUrl": "https://www.incometaxindia.gov.in/communications/notification/notification_86_2015.pdf"
+    },
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "CBDT Notification No. 46/2023 (Tolerance band under third proviso to Section 92C(2))",
+      "subject": "Notification of tolerance variation band of 1% for wholesale traders and 3% for other enterprises",
+      "officialUrl": "https://www.incometaxindia.gov.in/communications/notification/notification_46_2023.pdf"
+    },
+    {
+      "authority": "Income Tax Department",
+      "instrument": "Form 3CEB & Rule 10E Compliance Instructions",
+      "subject": "Report from an accountant to be furnished under Section 92E relating to international transactions",
+      "officialUrl": "https://www.incometax.gov.in/iec/foportal/help/statutory-forms/form-3ceb"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Form 3CEB Chartered Accountant certification under Section 92E filed before due date",
+    "Transfer Pricing Local File documentation containing functional, assets, and risk (FAR) analysis",
+    "Master File documentation in Form 3CEAA (where consolidated group turnover and transaction thresholds are met)",
+    "Country-by-Country Report (CbCR) in Form 3CEAD for international groups with consolidated revenue exceeding ₹6,400 Crore",
+    "Comparable benchmark search process logs with inclusion and rejection matrices",
+    "Inter-company agreement / Master Services Agreement (MSA) with Associated Enterprise (AE)",
+    "Proof of repatriation within 90 days where primary adjustment exceeds ₹1 Crore under Section 92CE"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.9.0"
+}

package/okf/manifest.json

@@ -1,15 +1,17 @@
 {
-  "okfVersion": "2.6.0",
-  "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).",
+  "okfVersion": "2.9.0",
+  "publishedAt": "2026-10-26T21:03:27.210Z",
+  "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",
@@ -57,24 +64,33 @@
     "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"
   ],
   "files": {
+    "corporate_ma_restructuring/loss_carryforward_sec79/circulars/cbdt_circular_09_2020_startup_loss_continuity.md": "c7b9aee49f1a58872604664553ebf780882ee382f77ec50a4fdf0eaa30652246",
+    "corporate_ma_restructuring/loss_carryforward_sec79/forms/section_79_shareholding_continuity_schedule.json": "dd96cf6d9abff1fc176f2ae194ef44b35d9e454b0aa889e487e74e937a58ca04",
+    "corporate_ma_restructuring/loss_carryforward_sec79/section.json": "02938d501582b8c4dad3d0e0827f848ed75cccfc29af87af3ee53c9718099ec7",
     "corporate_ma_restructuring/slump_sale_50b/circulars/cbdt_notification_68_2021_rule_11uae_fmv.md": "52ee5c4d9528ef7c8df7dfbbf8d21c39142365c3beca6c8270c247a0abb6b68a",
     "corporate_ma_restructuring/slump_sale_50b/circulars/cbic_notification_12_2017_going_concern_exemption.md": "0be439c26062cdf05d9b512e7be9758b5e56d2efd40f014db02f86952a771968",
     "corporate_ma_restructuring/slump_sale_50b/forms/form_3cea_chartered_accountant_report.json": "ce245341e41e92f1a38a9af9abc27535578a71984bcdc4d63c45fe4d6de51a25",
     "corporate_ma_restructuring/slump_sale_50b/forms/section_281_tax_clearance_checklist.md": "3e3837a55c288a0ddb5e378896f0a8dddaf05a29bc6f9dc2269a2f91ee3dab89",
     "corporate_ma_restructuring/slump_sale_50b/section.json": "1e86356fa1916c8fcee8b4e4f66b536af66c5abe7154de6e317f874b656e9c3a",
+    "direct_tax/corporate_tax_115baa_115jb/circulars/cbdt_circular_29_2019_concessional_tax_regime.md": "3e9c61255a3665f7ec3d85096018561b7ea534b9e05d34d89419bde8fa61371b",
+    "direct_tax/corporate_tax_115baa_115jb/forms/form_10ic_concessional_tax_election.json": "a9356c38eddb614eecdb9ca2079544724459a533b7e133d2317926e23b0cac6a",
+    "direct_tax/corporate_tax_115baa_115jb/section.json": "737d8fe08d99c8e5466a0a1fdd50248a2969335dab171f0c34148ab1f14b95c1",
     "direct_tax/special_rates_non_filer_206ab/circulars/cbdt_circular_11_2021_compliance_check.md": "ed29b48cbeb3fb71c750f1d6418f25a1e0568c7de94354dd84ccf22c45d179ad",
-    "direct_tax/special_rates_non_filer_206ab/section.json": "2c4eb1717e4726146870596b2f434e593a8d4913506ec8c358681141577bd046",
+    "direct_tax/special_rates_non_filer_206ab/section.json": "dc70762b5f81fd385e599804af640eb4f13025bb941e8b60c9f0fbcbe3d7073e",
     "direct_tax/tcs_goods_206c_1h/circulars/finance_act_2025_sunset_memo.md": "179191f428a939e01d0874a64a13904ec383133cf6fff64ba62e9c6f49c7bbc8",
     "direct_tax/tcs_goods_206c_1h/section.json": "fde222ebc061ffd8e4b40671f15ee47ec32e0b90ad07e6a1cd3b14a9354918c9",
     "direct_tax/tds_commission_194h/circulars/finance_act_2024_rate_cut_memo.md": "00d8dccf377b08e98e62244272e1c8145bb7fe00244ce328128ac8ca5498b281",
@@ -110,6 +126,9 @@
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     "indirect_tax_gst/e_invoicing_rule48_4/circulars/cbic_notification_10_2023_einvoicing.md": "8f2b7821b286eb9bd5002f2751ed665fd46bc0450963516eecd7df2f0f81c9b1",
     "indirect_tax_gst/e_invoicing_rule48_4/section.json": "95fc533a2cfdb56c52f0cb34b5faf22be0fbbc0b86ebbfa697cb63adcd18f7ca",
+    "indirect_tax_gst/export_services_lut_sec16/circulars/cbic_circular_161_2021_intermediary_clarification.md": "6880a75f465edde4c680bc6c644938f1a6eb0ceeae7b2714f1d863e89c84cc92",
+    "indirect_tax_gst/export_services_lut_sec16/forms/lut_form_gst_rfnd_11_declaration.json": "62583997aea2359d56dff90f7f04ae93e82e205a3a313c9f4e00e0a0b48c1a7b",
+    "indirect_tax_gst/export_services_lut_sec16/section.json": "c8480a7dc1e3be9195aa1b41cbf59a132f64c19d61c0cf1e221c318a5a824e87",
     "indirect_tax_gst/gst_tds_sec51/circulars/cbic_notification_50_2018_gst_tds.md": "7e4ca693c08cd805fb8a5f54b868204e0b6da672565580bee37a25b52c76fb7b",
     "indirect_tax_gst/gst_tds_sec51/section.json": "b127c3c381ce54160656a14ce3ce0cbb8d06e2b9ffaedd2f3bf05c7aef56fd34",
     "indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md": "90e5c9d23922e34b4e4c3494363a2fd9723247f6749961b398022bf8fcc05203",
@@ -122,9 +141,15 @@
     "international_tax/cross_border_remittance_195/circulars/supreme_court_engineering_analysis_doctrine.md": "37e704ae7f87cf9596a48dad6d981abcebf5e4603781c766ff5ca8cfef50bcd5",
     "international_tax/cross_border_remittance_195/forms/form_15ca_15cb_compliance_checklist.json": "58a71629120c0f7bc6c907dae11970750e99c5ad4097df046af6350d15e6c7cf",
     "international_tax/cross_border_remittance_195/section.json": "6b34b35d9a970e80944cede50ef83410925f3516a94136d37f0a0526ead24481",
+    "international_tax/foreign_exchange_indas_21_109/circulars/mca_indas_21_foreign_exchange_rates.md": "fc8034636f910f248c897eab1a7abc4632100e0bae58473cef9aab8b178a9c6b",
+    "international_tax/foreign_exchange_indas_21_109/forms/indas_109_cash_flow_hedge_reserve_schedule.json": "32c39eba44ed685b9655c85ec0dcf509f1a6c9070fa9cdc411ee30f6f7c98aa9",
+    "international_tax/foreign_exchange_indas_21_109/section.json": "13f21f02142fba0a6f1b72037ae695517cc070191200318f03ae760bfaee7667",
     "international_tax/foreign_tax_credit_irc_901_904/forms/form_67_statement_of_foreign_tax.json": "05f8fb5b2765a23e53e6f9c38be1a89ed817abdfdbbe78ac0c361b9976959e2d",
     "international_tax/foreign_tax_credit_irc_901_904/forms/irs_schedule_k3_reporting.json": "f2672f3870427338f37d408daba17c870230eab3f9dcb6eb2f14de2b4141f1fb",
     "international_tax/foreign_tax_credit_irc_901_904/section.json": "eae701cb45d55c4b6ddaf56d63e262bf0fc93f7e66309c059f651d74d021cab1",
+    "international_tax/transfer_pricing_alp_92c/circulars/cbdt_notification_86_2015_range_concept_rule_10ca.md": "37601e41730bfacb42d9c2bea36d5253439879fdc0fd68b1bbcbf78a03c3ad6b",
+    "international_tax/transfer_pricing_alp_92c/forms/form_3ceb_transfer_pricing_report.json": "764fdfa7974f3a4d130f81cc7f88993051903a57293c46c6442682a41705730c",
+    "international_tax/transfer_pricing_alp_92c/section.json": "d447c1738fb9e3e9766e25650a79aef7f8f7154c9e6a17d0a9cd3e799e8b16c0",
     "msme_commercial/delayed_payments_15_16/circulars/msme_om_2021_trader_exclusion.md": "6386f94357ae69d8a1c1db78b67f6b0d871ae4fd0cf12afa3bc0d700276e32a7",
     "msme_commercial/delayed_payments_15_16/forms/schedule_iii_msme_disclosure.md": "1216ea9ab3b004d0b6205afd1a4aed22a2bf5e492c43862d40aa0a5309b1e92c",
     "msme_commercial/delayed_payments_15_16/forms/udyam_registration_verification.json": "3da5d248a8fae5ed74af21149dd5922ddd18a9e3e1378ef69925e5beda09ebe6",

package/package.json

@@ -1,11 +1,52 @@
 {
   "name": "@mudraforge/statutory",
-  "version": "2.8.1",
+  "version": "2.10.0",
   "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"
+    },
+    "./outcomes": {
+      "types": "./types/index.d.ts",
+      "import": "./src/outcomes.js",
+      "default": "./src/outcomes.js"
+    },
+    "./constants": {
+      "types": "./types/index.d.ts",
+      "import": "./src/constants.js",
+      "default": "./src/constants.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"
+      ],
+      "outcomes": [
+        "./types/index.d.ts"
+      ],
+      "constants": [
+        "./types/index.d.ts"
+      ]
+    }
+  },
+  "engines": {
+    "node": ">=18.0.0"
+  },
+  "sideEffects": false,
   "bin": {
+    "statutory": "bin/cli.js",
     "mudraforge-statutory": "bin/cli.js"
   },
   "files": [
@@ -13,6 +54,8 @@
     "types",
     "bin",
     "okf",
+    "calculators.js",
+    "calculators.d.ts",
     "docs",
     "SKILL.md",
     "README.md",
@@ -24,7 +67,11 @@
     "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",