@mudraforge/statutory 2.9.0 → 2.11.0

package/CHANGELOG.md

@@ -7,6 +7,86 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 ---
 
+## [2.11.0] - 2026-10-29
+
+### Added
+- **Immovable Property Acquisition & Real Estate Withholding (Section 194-IA & Form 26QB)**:
+  - *Direct Tax Domain* (`direct_tax/tds_property_194ia`): Section 194-IA TDS on transfer of immovable property other than agricultural land with 1.0% withholding rate on HIGHER of contractual consideration or Stamp Duty Value (SDV) pursuant to Finance Act, 2022.
+  - *Incidental Charges Scope*: Full inclusion of club membership fees, car parking allotments, electricity/water facility charges, and maintenance advance payments per Finance Act, 2019 Explanation.
+  - *De Minimis Ceiling & Penalty Floor*: Automatic exemption when both consideration and SDV are strictly below ₹50,00,000; mandatory 20% penalty floor under Section 206AA for missing/inoperative PAN.
+  - *TAN Exemption & Form 26QB Compliance*: Online PAN-based challan-cum-statement within 30 days of deduction month-end, and Form 16B certificate issuance.
+  - *Dual-Act 2025 Transition*: Crosswalked to Section 393(1) Table 4 Item (q) of Income-tax Act, 2025.
+  - *Pure Deterministic Calculator*: `evaluateSection194IA(params)` in `src/calculators.js` with programmatic parity on `StatutoryClient.prototype.evaluateSection194IA`.
+- **Corporate M&A & Restructuring Tax Clearance (Section 281 & CBDT Circular 04/2011)**:
+  - *Corporate M&A Domain* (`corporate_ma_restructuring/tax_clearance_sec281`): Section 281 transfer voidability risk analysis for asset transfers (land, buildings, plant, machinery, shares, securities) during pending tax proceedings or unserved demand.
+  - *Prior Assessing Officer Permission Safe Harbor*: Standard Operating Procedure under CBDT Circular No. 04/2011 for seeking 30-day prior written permission with bank guarantee / alternative security.
+  - *Bona Fide Purchaser Safe Harbor*: Adequate consideration and absence of notice evaluation under Section 281(1) Proviso (i) with constructive notice risk detection.
+  - *Pure Deterministic Calculator*: `evaluateSection281TaxClearance(params)` in `src/calculators.js` with programmatic parity on `StatutoryClient.prototype.evaluateSection281`.
+- **Statutory Liabilities & Employee Welfare Deductions (Section 43B & Section 36(1)(va) Checkmate Doctrine)**:
+  - *Direct Tax Domain* (`direct_tax/statutory_disallowance_43b`): Section 43B actual payment disallowances across clauses (a)-(g) (taxes, employer PF/ESI, bonus, bank interest, leave encashment, railways) with First Proviso relief for payments made on or before Section 139(1) ITR filing due date.
+  - *Landmark Supreme Court Checkmate Services Doctrine*: Applied 3-judge bench ruling ((2022) 448 ITR 518 (SC)) read with Explanation 2 to Section 43B and Explanation 5 to Section 36(1)(va). Employee contributions (EPF/ESIC) withheld from payroll are strictly ineligible for Section 43B First Proviso relaxation; late deposits past the respective welfare Act deadline (15th of following month) trigger permanent statutory disallowance under Section 36(1)(va) read with Section 2(24)(x).
+  - *Loan Restructuring Invariant*: Explanation 3C & 3D enforcement verifying that conversion of unpaid interest into funded interest term loans or debentures does not constitute actual payment.
+  - *Form 3CD Clause 26 & Clause 20(b) Audit Mapping*: Segregation of temporary timing differences (Clause 26 add-back) vs permanent disallowances (Clause 20(b) add-back).
+  - *Pure Deterministic Calculator*: `evaluateSection43BStatutoryPayables(params)` in `src/calculators.js` with programmatic parity on `StatutoryClient.prototype.evaluateSection43B`.
+- **Digital Marketplace & E-Commerce Operator Withholding (Section 194O)**:
+  - *Direct Tax Domain* (`direct_tax/tds_ecommerce_194o`): Section 194O TDS on payments to e-commerce participants by e-commerce operators, with Finance (No. 2) Act, 2024 rate cut (1.0% pre-October 2024 to 0.1% post-1 October 2024), Individual/HUF de minimis threshold (₹5,00,000 where PAN/Aadhaar furnished), and 5% missing PAN penalty cap under Section 206AA(1) second proviso.
+  - *Statutory Precedence Engine*: Absolute statutory override over buyer TDS under Section 194Q and seller TCS under Section 206C(1H).
+  - *Pure Deterministic Calculator*: `evaluateSection194O(params)` in `src/calculators.js` with earlier-event temporal crystallization, gross amount inclusion of direct buyer payments, and programmatic parity on `StatutoryClient.prototype.evaluateSection194O`.
+- **100% Complete Accounts Payable (AP) Statutory Cycle (35 Total Sections across 5 Domains)**:
+  - *Direct Tax Domain* (`direct_tax/tds_interest_194a`): Section 194A TDS on interest other than interest on securities (commercial borrowings, vendor delayed payments, inter-corporate deposits), ₹5,000 commercial threshold vs ₹40,000/₹50,000 banking threshold, Form 15G/15H NIL deduction, 20% missing PAN floor (Section 206AA / 397), and dual-act transition to Income-tax Act, 2025 Section 393(1) Table 4 Item (i).
+  - *Critical MSME Section 16/23 Interaction*: Integrated MSME penal interest withholding under Section 194A alongside mandatory expenditure disallowance and tax add-back under Section 23 of the MSMED Act, 2006.
+  - *Indirect Tax GST Domain* (`indirect_tax_gst/itc_reversal_rule37_37a`): Section 16(2) second proviso read with substituted Rule 37 (Notification No. 19/2022-CT) for 180-day vendor non-payment proportional ITC reversal in GSTR-3B Table 4(B)(2) with 18% annual interest under Section 50(1), explicit RCM & Schedule I exemptions, and Section 16(4)-unconstrained re-availment on payment.
+  - *Rule 37A Supplier Non-Filing Reversal*: Notification No. 26/2022-CT November 30 post-FY cutoff verification for supplier GSTR-3B non-filing, 18% delayed interest, and interest-free re-availment upon filing.
+- **Business Perquisites & Benefits (Section 194R & CBDT Circulars 12/2022 & 18/2022)**:
+  - *Direct Tax Domain* (`direct_tax/tds_perquisites_194r`): Section 194R withholding on business perquisites and dealer incentives exceeding ₹20,000 aggregate in a financial year at 10% standard rate.
+  - *Exclusion of Commercial Discounts*: Explicit exclusions for cash discounts, commercial rebates, and bona fide dealer training conferences per CBDT Circular No. 12/2022.
+  - *In-Kind Section 194R(1) Proviso Verification*: Payer must verify advance tax (ITNS 281 challan) prior to releasing benefits in kind; unverified release flags an immediate 30% expenditure disallowance under Section 40(a)(ia).
+  - *Pure Deterministic Calculator*: `evaluateSection194R(params)` in `src/calculators.js`.
+- **Individual/HUF High-Value Rent (Section 194-IB & Form 26QC)**:
+  - *Direct Tax Domain* (`direct_tax/tds_rent_individual_194ib`): Monthly rent exceeding ₹50,000 paid by non-audit individuals/HUFs.
+  - *Finance (No. 2) Act, 2024 Rate Cut*: Rationalized from 5.0% to 2.0% effective 1 October 2024.
+  - *Section 194-IB(4) Statutory Ceiling*: Section 206AA 20% penalty deduction is strictly capped at the rent payable for the last month of the tenancy.
+  - *Pure Deterministic Calculator*: `evaluateSection194IB(params)` in `src/calculators.js`.
+- **Individual/HUF High-Value Contracts & Professional Fees (Section 194M & Form 26QD)**:
+  - *Direct Tax Domain* (`direct_tax/tds_individual_contract_194m`): Payments exceeding ₹50 Lakhs aggregate in a financial year.
+  - *Finance (No. 2) Act, 2024 Rate Cut*: Rationalized from 5.0% to 2.0% effective 1 October 2024.
+  - *Pure Deterministic Calculator*: `evaluateSection194M(params)` in `src/calculators.js`.
+- **Commercial Tier Boundary Specification**:
+  - Formal declaration of the completed Public Commons baseline tier in `src/calculators.js`. Hosted enterprise calculation endpoints (Form 3CD full audit schedules, dynamic Section 234B/C interest forecasting, Pillar Two BEPS models) designated as Enterprise API services (`hello@mudraforge.in`).
+- **Pure Zero-Dependency Deterministic Calculators (`src/calculators.js`)**:
+  - `evaluateSection194A`: Authoritative withholding calculator with earlier of credit or payment temporal resolution, payee threshold categorization, and MSME Section 23 add-back flags.
+  - `calculateItcReversalRule37`: Authoritative 180-day aging, proportional unpaid ITC computation, Section 50(1) interest calculation, and GSTR-3B Table 4(B)(2) mapping.
+  - `calculateRule37ASupplierNonFilingReversal`: November 30 post-FY supplier filing evaluation and delayed interest computation.
+  - Exposed helper methods on `StatutoryClient` prototype (`client.evaluateSection194A`, `client.calculateItcReversalRule37`, `client.calculateRule37ASupplierNonFilingReversal`, `client.evaluateSection194O`, `client.evaluateSection43B`, `client.evaluateSection281`, `client.evaluateSection194IA`).
+- **TypeScript Declarations (`types/index.d.ts`)**:
+  - Full typing support for new calculators and `StatutoryClient` methods.
+- **Authoritative Cryptographic Substrate v2.11.0**:
+  - Computed and pinned release Merkle root hash: `sha256-bd351719a8235c44f2bac87cc347423baa8ac3ecb74c0ee63d1fffa9f33dbebe` across 105 files.
+  - Validated 135 primary statutory citations with 100% deep semantic integrity.
+  - Expanded test suite from 88 to 100 test suites passing (100% reproducible precision).
+
+---
+
+## [2.10.0] - 2026-10-27
+
+### Added
+- **Canonical Statutory Outcomes & Semantic Disposition Dictionary (`src/outcomes.js`)**:
+  - Cataloged 12 canonical statutory outcomes and non-numerical dispositions (`DETERMINED_APPLICABLE`, `DETERMINED_THRESHOLD_NOT_MET`, `INDETERMINATE_BUYER_TURNOVER_UNVERIFIED`, `INDETERMINATE_PENDING_TRANSACTION_DATE`, `SUNSET_OMITTED`, `PENALTY_RATE_MANDATED`, `DISQUALIFIED_FROM_ZERO_RATING`, `REQUIRES_HUMAN_REVIEW`, `MISSING_EVIDENCE_HOLD`, `INDETERMINATE_DISPUTE_UNRESOLVED`, `INDETERMINATE_RECIPIENT_COUNTRY_REQUIRED`, `MSME_DELAYED_PAYMENT_INTEREST_DUE`).
+  - Added programmatic functions `getStatutoryOutcomes(provision, options)` with offline-first resolution and edge synchronization.
+  - Added programmatic explanation function `explainStatutoryDisposition(codeOrQuery, options)` supporting exact matches, registered aliases, broad category groups (`INDETERMINATE`), and fuzzy keyword search.
+  - Added automatic outcome explanation enrichment helper `enrichWithOutcomeExplanation(result, options)` injecting plain-English descriptions, actionable remedies, statutory consequences, and structured missing-fact schemas.
+- **Interactive CLI Explain & Outcomes Engine (`bin/cli.js`)**:
+  - `mudra-statutory outcomes [provision]`: Lists available dispositions, trigger preconditions, and recommended actions, with `--verbose` (`-v`) for deep remediation guidance and `--json` for automation.
+  - `mudra-statutory explain <code_or_status>`: Explains any disposition or indeterminacy reason (aliases: `explain`, `why`, `remedy`).
+- **CLI Update Snoozing & Notification Governance**:
+  - Automated non-intrusive update check banner on human interactive CLI execution.
+  - Added `mudra-statutory check-update --ignore` to persistently snooze notices for the current release.
+  - Added `--no-update-check` global flag and `MUDRA_NO_UPDATE_NOTIFIER=1` environment variable.
+- **Extended Test Suite (88/88 Test Suites Passing)**:
+  - Added Tests 81–88 verifying outcomes retrieval, explanation lookup, CLI integration, update snoozing, and automatic explanation enrichment.
+
+---
+
 ## [2.9.0] - 2026-10-26
 
 ### Added

package/CONTRIBUTING.md

@@ -123,6 +123,7 @@ Place your files in the appropriate domain folder under `./okf/`:
 - `indirect_tax_gst/`
 - `msme_commercial/`
 - `international_tax/`
+- `corporate_ma_restructuring/`
 
 ### Step 4: Run the Schema Linter & Validator
 We provide an automated validator that verifies all fields, dates, URLs, and frontmatter:

package/README.md

@@ -1,74 +1,115 @@
-# @mudraforge/statutory
+# MudraForge Adesha — Statutory Knowledge & Governance Substrate (`@mudraforge/statutory`)
 
-> **Open Knowledge Format (OKF) — Structured Indian & Cross-Border Statutory Knowledge Substrate**  
-> *Zero runtime dependencies. Fully offline-capable local filesystem. Public reference commons for software engineers, tax practitioners, and autonomous AI agents.*
+> **The Open Trust Anchor for Autonomous Finance AI**  
+> *MudraForge Adesha is an autonomous organizational AI for commercial finance and accounts payable. Its statutory knowledge and deterministic calculation layer is open-sourced here as `@mudraforge/statutory` so engineering teams, Chief Financial Officers, and tax practitioners can independently inspect, verify, and trust the legal and computational foundation it runs on.*
 
 [![npm version](https://img.shields.io/npm/v/@mudraforge/statutory.svg)](https://www.npmjs.com/package/@mudraforge/statutory)
 [![CI](https://github.com/mondeep0123/mudraforge-statutory/actions/workflows/ci.yml/badge.svg)](https://github.com/mondeep0123/mudraforge-statutory/actions/workflows/ci.yml)
 [![License: MIT](https://img.shields.io/badge/License-MIT-blue.svg)](https://opensource.org/licenses/MIT)
-[![Edge Network](https://img.shields.io/badge/Edge-Cloudflare%20Global%20Anycast-orange.svg)](https://api.mudraforge.in/api/v1/statutory/docs)
+[![Zero Dependencies](https://img.shields.io/badge/Dependencies-0%20(Pure%20Node.js)-success.svg)](https://nodejs.org)
 [![Specification: OKF 0.2](https://img.shields.io/badge/Specification-Google%20OKF%20v0.2-green.svg)](https://cloud.google.com/blog)
 
 ---
 
-## 30-Second Quick Start
+## 30-Second Quick Start (100% Offline, Zero Dependencies)
+
+Install and run locally in any Node.js 18+, Bun, or Deno environment with **zero network requests and zero API keys required**:
 
 ```bash
 npm install @mudraforge/statutory
 ```
 
 ```javascript
-import { MudraStatutoryClient } from '@mudraforge/statutory';
-const client = new MudraStatutoryClient({ apiKey: process.env.MUDRA_API_KEY });
-
-// 1. Compute Section 194Q TDS (excess over ₹50L with dual-act temporal routing):
-const tds = await client.calculate({ invoiceAmount: 8000000, priorFyPurchases: 4000000 });
-console.log(tds.taxAmount); // 7000 (0.1% on ₹70L excess)
-
-// 2. Compute MSMED 3x RBI compounding interest (monthly rests):
-const interest = await client.calculate({ section: 'MSMED', invoiceAmount: 1000000, dueDate: '2025-01-01', paymentDate: '2025-04-01' });
-console.log(interest.penalInterestAmount); // 41601.37 (20.25% p.a. compound)
+import { 
+  lookupStatute, 
+  calculateCorporateTaxMatVsConcessional, 
+  evaluatePlaceOfSupplyAndLut,
+  isStatuteActive 
+} from '@mudraforge/statutory';
+
+// 1. Instant offline statutory lookup (sub-1ms, zero network calls, zero API keys)
+// Note: lookupStatute() is async and returns the full temporal envelope: { status, temporalStatus, statute, source }
+const section = await lookupStatute('194Q');
+console.log(section.statute.title);
+// => "Deduction of tax at source on payment of a certain sum for purchase of goods"
+
+// 2. Deterministic Corporate Tax: MAT (Sec 115JB) vs Concessional (Sec 115BAA)
+const tax = calculateCorporateTaxMatVsConcessional({
+  turnoverPrecedingFyInr: 300000000, // ₹30 Cr turnover
+  netProfitBeforeTaxInr: 100000000,  // ₹10 Cr NPBT
+  normalTaxAdditionsInr: 10000000,   // ₹1 Cr additions
+  normalTaxDeductionsInr: 2000000    // ₹20 Lakhs deductions
+});
+console.log(tax.comparisonSummary.recommendedRegime); // "SECTION_115BAA"
+console.log(tax.comparisonSummary.netCashSavingsInr); // 3764800 (Net savings ₹37.64L)
+
+// 3. Place of Supply & Zero-Rated Export of Services under LUT (IGST Sec 16)
+const exportEvaluation = evaluatePlaceOfSupplyAndLut({
+  supplierStateCode: '27',                     // Maharashtra
+  recipientCountryCode: 'US',                  // United States
+  hasValidLut: true,                           // Letter of Undertaking in Form GST RFD-11
+  isConvertibleForexReceivedOrRbiInr: true,    // Sec 2(6)(iv) FIRC/e-BRC
+  invoiceAmountInr: 500000                     // ₹5,00,000 export invoice
+});
+console.log(exportEvaluation.statutoryDetermination); // "ZERO_RATED_EXPORT_UNDER_LUT"
+console.log(exportEvaluation.igstPayableInr);         // 0 (0% IGST)
 
-// 3. Look up statutory rule by phrase or section code:
-const statute = await client.lookup('delayed payment');
-console.log(statute.statute.title); // MSMED statutory payment timelines & compound interest
+// 4. Temporal Legislative Sunset Check
+const isActive = await isStatuteActive('206C(1H)', '2025-06-01');
+console.log(isActive); // false (Omitted w.e.f. 1 April 2025 by Finance Act, 2025)
 ```
 
 ---
 
-## Overview
+## Overview: Why We Open-Source Adesha's Statutory Substrate
 
-`@mudraforge/statutory` is an offline, zero-dependency statutory knowledge substrate for Indian and cross-border financial compliance (Direct Tax, GST, MSME, Corporate M&A, International Tax). It grounds withholding rates, cumulative thresholds, and filing timelines in primary legislation and circulars rather than ungrounded LLM text generation.
+In enterprise finance, no CFO, audit committee, or enterprise risk officer will permit an autonomous AI agent to propose payment instructions or touch the corporate general ledger if its tax withholding and regulatory logic is an opaque, black-box prompt. Large language models hallucinate tax rates, invert statutory obligations, and defend computational errors (*Rule 11: Agreement with the Engine ≠ Agreement with the Law*).
 
-* **Deterministic Knowledge**: Provides structured, offline rule definitions (`okf/**/section.json`) and ISO Mod-36 identifier decoding without outbound network calls.
-* **Dual-Act Temporal Boundary**: Explicitly models both the *Income-tax Act, 1961* and the *Income-tax Act, 2025* (effective 1 April 2026), evaluating date-bound transitional savings rules automatically.
-* **Separation of Concerns**: This open-source commons provides declarative statutory truth; downstream transactional execution, payment authorization, and bank disbursements belong to the governed execution layer (Adesha).
+**MudraForge Adesha** resolves this through deliberate architectural separation:
 
-> For cryptographic root digests, normative specifications, and formal assurance artifacts, see [docs/PROVENANCE.md](./docs/PROVENANCE.md).
+1. **The Open Trust Anchor (This Package — `@mudraforge/statutory`)**: The deterministic statutory substrate. It structures 29 primary laws across 5 regulatory domains under Google's Open Knowledge Format (OKF v0.2), provides 7 pure mathematical calculators, and verifies legal ground truth with cryptographic Merkle integrity—100% offline with zero dependencies. Anyone can inspect, test, fork, or embed this layer freely in their own financial applications.
+2. **The Governed Execution Platform (Adesha Enterprise Runtime)**: When an organization deploys Adesha, it receives the complete autonomous finance AI system: multimodal invoice interpretation, 3-way PO matching, deterministic statutory validation, single-use cryptographic payment leases, CFO biometric approval, host-to-host bank rail settlement, and balanced double-entry ERP general ledger writebacks (Zoho Books, SAP S/4HANA, NetSuite).
+
+> **The Core Thesis of Autonomous Finance**:  
+> *Reasoning can be probabilistic, but financial execution needs deterministic boundaries.*  
+> Knowing what the law says is not the same as having authority to disburse funds. This package guarantees statutory truth; Adesha governs consequential execution.
+
+> For cryptographic root digests, normative specifications, and formal assurance artifacts, see [docs/PROVENANCE.md](./docs/PROVENANCE.md).  
+> For the enterprise execution platform architecture, see [docs/ENTERPRISE_GOVERNANCE.md](./docs/ENTERPRISE_GOVERNANCE.md).  
+> To test Adesha against your historical accounting records in read-only shadow mode, see [docs/PILOT_EVALUATION_GUIDE.md](./docs/PILOT_EVALUATION_GUIDE.md).
 
 ---
 
 ## Table of Contents
 
-- [Overview](#overview)
-- [Quick Start (Free Tier)](#quick-start-free-tier)
-  - [1. Installation via npm](#1-installation-via-npm)
-  - [2. Initialize AI Agent Skill](#2-initialize-ai-agent-skill)
-  - [3. Direct Programmatic Traversal](#3-direct-programmatic-traversal-zero-dependencies-offline-first)
+- [30-Second Quick Start (100% Offline, Zero Dependencies)](#30-second-quick-start-100-offline-zero-dependencies)
+- [Overview: Why We Open-Source Adesha's Statutory Substrate](#overview-why-we-open-source-adeshas-statutory-substrate)
 - [Supported Application Patterns](#supported-application-patterns)
   - [1. AI Agents & LLM Tooling](#1-ai-agents--llm-tooling)
   - [2. Finance Software & Accounts-Payable Workflows](#2-finance-software--accounts-payable-workflows)
   - [3. Developer Tooling & Audit Verification](#3-developer-tooling--audit-verification)
-- [Product Capability Status & Operational Boundaries](#product-capability-status--operational-boundaries)
-- [Proposed Pilot Evaluation Guide (docs/PILOT_EVALUATION_GUIDE.md)](./docs/PILOT_EVALUATION_GUIDE.md)
-- [Legal Domains Currently Covered](#legal-domains-currently-covered)
-- [Structured OKF Directory Hierarchy](#structured-okf-domain-hierarchy-zero-token-discovery)
-- [Canonical Edge Synchronization](#canonical-edge-synchronization-full-statutory-universe)
-- [Enterprise Tier (Paid Cloud Execution)](#enterprise-tier-paid-cloud-execution--analysis-mode)
-  - [Edge API Endpoints & Rate Limits](#enterprise-edge-api-endpoints--rate-limits)
-  - [Error Semantics & Response Codes](#error-semantics--response-codes)
+- [Separation of Statutory Knowledge from Autonomous Execution](#separation-of-statutory-knowledge-from-autonomous-execution)
+- [Statutory Authority & Epistemic Boundary](#statutory-authority--epistemic-boundary)
+- [Project Identity, Audience & Non-Goals](#project-identity-audience--non-goals)
+- [Published Inventory Metrics](#published-inventory-metrics)
+- [Rationale: Authoritative Knowledge Substrate vs. Probabilistic Web RAG](#rationale-authoritative-knowledge-substrate-vs-probabilistic-web-rag)
+- [Architectural Principle: Separation of Law & Deterministic Computation](#architectural-principle-separation-of-law--deterministic-computation)
 - [System Origin & Validation Baseline](#system-origin--validation-baseline)
-- [The Payment Instruction Boundary & End-to-End AP Architecture](#the-payment-instruction-boundary--end-to-end-ap-architecture)
+- [Legal Domains Currently Covered](#legal-domains-currently-covered)
+- [Product Capability Status & Operational Boundaries](#product-capability-status--operational-boundaries)
+- [Architectural Boundaries: Open Substrate vs. Hosted Edge vs. Adesha Platform](#architectural-boundaries-open-substrate-vs-hosted-edge-vs-adesha-platform)
+- [Free OKF Sync and Maintenance Policy](#free-okf-sync-and-maintenance-policy)
+- [Structured OKF Domain Hierarchy (Zero-Token Discovery)](#structured-okf-domain-hierarchy-zero-token-discovery)
+- [Canonical Edge Synchronization (Full Statutory Universe)](#canonical-edge-synchronization-full-statutory-universe)
+- [Agent Skills, CLI Tooling & CI/CD Verification](#agent-skills-cli-tooling--cicd-verification)
+  - [1. Initialize AI Agent Skill](#1-initialize-ai-agent-skill)
+  - [2. Direct Synchronous Local Read (lookupLocalStatute)](#2-direct-synchronous-local-read-lookuplocalstatute)
+  - [3. CLI Verification, Auditing & Pipeline Integration](#3-cli-verification-auditing--pipeline-integration)
+- [Commercial & Enterprise Platform Ecosystem](#commercial--enterprise-platform-ecosystem)
+- [Developer Tooling & Verification Gates](#developer-tooling--verification-gates)
+- [A Note from the Maintainer](#a-note-from-the-maintainer)
+- [Institutional Documentation & Architecture](#institutional-documentation--architecture)
+- [License](#license)
 
 ---
 
@@ -90,45 +131,15 @@ console.log(statute.statute.title); // MSMED statutory payment timelines & compo
 
 ---
 
-## The Payment Instruction Boundary & End-to-End AP Architecture
-
-> **The Dangerous Moment in Finance AI**:  
-> *The dangerous moment in finance AI isn't when the model is wrong. It's when its output becomes a payment instruction.*
-> 
-> In marketing, an AI hallucination is a typo. In accounts payable, an unhandled bank timeout can trigger a retry that double-pays a vendor.
-> 
-> Hardening the financial runtime for **Adesha, MudraForge's organizational AI**, our principle is simple:  
-> **Reasoning can be probabilistic, but financial execution needs deterministic boundaries.**
-
-### The Four Pillars of Autonomous Finance Execution
+## Separation of Statutory Knowledge from Autonomous Execution
 
-1. **Retrieval is Not Verification**: Finding a document or matching keywords is not legal verification. Real accounting requires validating evidence against connected systems of record (including live Zoho Books / SAP ERP readback) and authenticated tenant statutory vaults.
-2. **Safe Tools Do Not Guarantee Safe Workflows**: An AI agent can call individually safe API tools and still coordinate an unauthorized or illegal transaction. Generative models coordinate investigations; deterministic code calculates statutory taxes and enforces ledger invariants (*Rule 11: Agreement with the Engine ≠ Agreement with the Law*).
-3. **Preventing Silent Financial Drift**: Deterministic code computes numbers. RFC 8785 JSON Canonicalization Scheme (JCS) and SHA-256 bind calculation results to a verifiable fingerprint. The hash does not compute—it detects changes between calculation, human authorization, and execution. If the result no longer matches the fingerprint, the workflow halts.
-4. **Testing Payment Boundaries Against Failure**: Single-use CAS leases prevent duplicate payments under concurrent races. Formal TLA+ modeling with the TLC Model Checker explored all 361 reachable states in our configured distributed model with 0 invariant violations and caught 4 injected defects. Edge execution runs on Cloudflare Workers V8 isolates with zero-discrepancy double-entry ledger writebacks.
+A fundamental design invariant of MudraForge is: **Knowing what the law says is not the same as having authority to disburse corporate funds.**
 
-### Seven-Stage End-to-End AP Governance Lifecycle
-
-```
-Stage 1: Invoice Ingestion (IRP QR / PDF)
-    ↓
-Stage 2: OKF Rule Resolution (Sub-1ms Local Offline Lookup)
-    ↓
-Stage 3: Deterministic Statutory Computation (Excess Math & GST Unbundling)
-    ↓
-Stage 4: Cryptographic Payment Authorization Lease (Single-Use Atomic CAS Gate)
-    ↓
-Stage 5: Human-in-the-Loop Authority Harness (CFO Biometric Passkey / Mobile)
-    ↓
-Stage 6: Bank Rail Settlement (Host-to-Host Corporate RTGS)
-    ↓
-Stage 7: General Ledger Balanced Double-Entry Writeback (ERP Equilibrium: ₹0.00 Discrepancy)
-```
+- **The Open-Source Commons (`@mudraforge/statutory`)**: Provides declarative statutory truth, temporal boundaries, and pure deterministic calculators. All functions enforce `isAuthorizedToDisburse: false`. Calculation never authorizes autonomous money movement.
+- **The Governed Execution Platform (Adesha)**: Manages consequential real-world operations—single-use payment authorization leases, dual-custody mobile authorization, banking rail integration, and balanced ERP general ledger writebacks.
 
-Run this audited 7-stage AP simulation directly in your local terminal:
-```bash
-npm run example:trace
-```
+> For complete enterprise architecture specifications, TLC model checking proofs, and the 7-stage AP governance lifecycle, see [docs/ENTERPRISE_GOVERNANCE.md](./docs/ENTERPRISE_GOVERNANCE.md).  
+> To run a local simulation of the modeled 7-stage AP trace: `npm run example:trace`.
 
 ---
 
@@ -168,8 +179,8 @@ The repository currently publishes a verified inventory across five regulatory d
 - **29 Indexed Core Provisions**: Section 194Q, Section 194J, Section 194C, Section 194I, Section 194H, Section 206C(1H) sunset, Section 393 (Act 2025 crosswalk), Section 115BAA & 115JB (Corporate Tax MAT vs Concessional Regime), CGST Section 16(2) (ITC conditions & 180-day rule), CGST Section 17(5) (blocked credits), IGST Section 16 & Section 2(6) (Zero-Rated Export under LUT), MSMED Act Sections 15 & 16, US IRC §§ 901 & 904, Section 92C & Rule 10CA (Transfer Pricing ALP), Section 79 & Section 32(2) (Loss Carry-Forward & Virmani Doctrine), Section 50B (Slump Sale & Successor Liability), and Ind AS 21 & Ind AS 109 (Foreign Exchange Revaluation).
 - **30 Official Executive Circulars & Memoranda**: CBDT Circular 13/2021, CBDT Circular 23/2017, CBDT Circular 03/2020, CBDT Circular 29/2019, CBDT Circular 09/2020, CBDT Notification 86/2015, Finance Act 2024 Rate Cut Memo, Finance Act 2025 Sunset Memorandum, CBIC Circular 170/02/2022-GST, CBIC Circular 172/04/2022-GST, CBIC Circular 161/17/2021-GST, Ministry of MSME OM 1/4(1)/2021-P&G/Policy, MCA Ind AS 21 Rules, CBDT Notification 68/2021 (Rule 11UAE FMV), CBIC Notification 12/2017 Entry 2.
 - **27 Compliance Form Schemas & Verification Checklists**: Form 26Q quarterly TDS return, Form 16A certificate, Form 10-IC concessional tax election, Form GST RFD-11 LUT declaration, Form 3CEB transfer pricing report, Section 79 continuity schedule, Ind AS 109 hedge reserve schedule, Transporter declaration, GSTR-3B Table 4 reversal/reclaim reconciliation, GSTR-2B Table 4(B) ineligible ITC reconciliation, UDYAM portal registration verification, Companies Act Schedule III corporate balance sheet notes, Form 67 (Rule 128), US IRS Schedule K-3, Form 3CEA CA slump sale report schema, Section 281 & Section 313 M&A tax due diligence checklist, and Vendor PAN / Section 206AB declarations.
-- **7 Zero-Dependency Deterministic Calculators**: Pure, mathematical computation engines for Corporate Tax MAT vs 115BAA, Place of Supply & LUT Export, Transfer Pricing ALP & Rule 10CA Range Concept, Section 79 Loss Carry-Forward & Unabsorbed Depreciation, and Ind AS 21 & 109 Foreign Exchange Revaluation.
-- **100% Corpus Verification Suite**: Validated with 80/80 test suites passing, 108 primary citations with deep semantic integrity, and cryptographically pinned Merkle root.
+- **7 Zero-Dependency Deterministic Calculators**: Pure, mathematical computation engines for: (1) Corporate Tax MAT vs 115BAA (`calculateCorporateTaxMatVsConcessional`), (2) Place of Supply & LUT Export (`evaluatePlaceOfSupplyAndLut`), (3) Transfer Pricing ALP & Rule 10CA (`calculateTransferPricingArmLength`), (4) Section 79 Loss Carry-Forward & Virmani Doctrine (`evaluateSection79LossContinuity`), (5) Ind AS 21 & 109 Forex Revaluation (`calculateForexRevaluationIndAs`), (6) Section 16 MSMED Compound Interest (`calculateMsmeCompoundInterest`), and (7) Section 288B Tax Rounding (`roundTaxSection288B`) — accompanied by 27 core TDS/TCS statutory withholding calculators in `@mudraforge/statutory/calculators`.
+- **100% Corpus Verification Suite**: Validated with 88/88 test suites passing, 108 primary citations with deep semantic integrity, and cryptographically pinned Merkle root.
 
 ---
 
@@ -210,7 +221,7 @@ It is currently released as a **Public Beta**. The bundled schemas and temporal
 ## Legal Domains Currently Covered
 
 > **Full 11-Domain Roadmap & Lifecycle Matrix**:  
-> For the complete architectural matrix comparing the 4 starter domains against the full 11-domain sovereign roadmap (including Indian Accounting Standards [Ind AS], MCA Corporate Governance, and SEBI LODR), see [`docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md`](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md).
+> For the complete architectural matrix comparing the 5 starter domains against the full 11-domain sovereign roadmap (including Indian Accounting Standards [Ind AS], MCA Corporate Governance, and SEBI LODR), see [`docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md`](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md).
 
 The OKF substrate currently indexes and enforces ground truth across five major regulatory domains:
 
@@ -252,19 +263,20 @@ To ensure absolute clarity for developers, finance leaders, prospective pilot cu
 
 | Subsystem / Capability | Operational Classification | Availability / Access | Current Verification Evidence |
 | :--- | :--- | :--- | :--- |
-| **Bundled OKF Statutory Corpus (11 Provisions)** | **Public Package** | Shipped in repository & release candidates (`okf/`) | 40/40 test suites passing; deterministic SHA-256 Merkle root |
+| **Bundled OKF Statutory Corpus (29 Provisions across 5 Domains)** | **Public Package** | Shipped in repository & release candidates (`okf/`) | 88/88 test suites passing; deterministic SHA-256 Merkle root |
 | **Zero-Network CLI (`mudraforge-statutory`)** | **Public Package** | Immediate via `npx @mudraforge/statutory` | `bin/cli.js` verified across Windows and Linux |
 | **Vendor-Neutral Conformance Suite** | **Public Package** | Immediate via `conformance/` (`npm run conformance`) | 12/12 fixture tests passing |
 | **Local Query SDK (`src/index.js`)** | **Public Package** | Immediate via `import { lookupStatute }` | Zero runtime dependencies; offline temporal state evaluation |
 | **Synthetic AP Execution Trace (`examples/`)** | **Public Package (Modeled Demo)** | Immediate via `npm run example:trace` | Synthetic invoice trace demonstrating 7-stage lifecycle with modeled fixtures |
 | **Cloudflare Anycast Edge Sync** | **Public Edge Service** | Free Beta via `api.mudraforge.in` | Global edge sync (`npx @mudraforge/statutory sync`) with ETag 304 caching |
 | **Interactive API Documentation** | **Public Edge Service** | Free Beta via `/api/v1/statutory/docs` | OpenAPI 3.1 schema and interactive documentation rendered on Anycast edge |
-| **Deterministic Tax Calculators** | **Enterprise Internal** | Metered Enterprise API (Selective) | Deterministic arithmetic engine verified under private test harness |
+| **Deterministic Calculators (7 Pure Functions)** | **Public Package** | Immediate via `@mudraforge/statutory/calculators` | Corporate tax MAT vs 115BAA, GST POS/LUT, TP ALP, Section 79, Ind AS 109, Section 16 MSMED, Section 288B (plus 27 TDS/TCS calculators) |
+| **Hosted AP Engine & Cumulative Spend Tracking** | **Enterprise Edge / Internal** | Metered Enterprise API (Selective) | Hosted Section 194Q cumulative spend & Section 16 MSMED interest engine |
 | **Dual-Custody Mobile Approval Harness** | **Enterprise Internal / Pilot** | Enterprise Pilot Proposal | Mobile passkey approval prototype & TLA+ state machine (`specs/`) |
 | **ERP Two-Way Connectors (SAP/Tally/Zoho)** | **Enterprise Internal / Pilot** | Custom Enterprise Pilot Integration | Shadow-mode test connectors; no turnkey plug-ins shipped |
 | **Bank Rail API Adapters (ICICI/HDFC/RazorpayX)** | **Enterprise Internal / Pilot** | Custom Enterprise Pilot Integration | Modeled sandbox adapters requiring corporate bank partner onboarding |
 
-> **Operational Distinction**: Items classified as **Public Package** and **Public Edge Service** represent working, independently inspectable software. Items classified as **Enterprise Internal / Pilot** represent developing or internal capabilities of the commercial Adesha runtime. Execution traces in `examples/` use synthetic test data; they do not represent active commercial bank or live customer ERP deployments. Organizations interested in testing MudraForge against real accounting data should review the [Proposed Pilot Evaluation Guide](./docs/PILOT_EVALUATION_GUIDE.md).
+> **Operational Distinction**: Items classified as **Public Package** and **Public Edge Service** represent working, independently inspectable software. Items classified as **Enterprise Internal / Pilot** represent developing or internal capabilities of the commercial Adesha runtime. Execution traces in `examples/` use synthetic test data; they do not represent active commercial bank or live customer ERP deployments. Organizations interested in testing MudraForge against real accounting data should review the [Supervised Shadow Pilot Evaluation Guide](./docs/PILOT_EVALUATION_GUIDE.md).
 
 ---
 
@@ -276,14 +288,14 @@ To ensure clarity for developers, CAs, and prospective enterprise clients, the o
 | :--- | :--- | :--- | :--- |
 | **Pricing & License** | **100% Free** (MIT Code / CC BY 4.0 Data) | **Best-Effort Free Beta** (Transitions to Metered) | **Commercial Enterprise SaaS** |
 | **Execution Location** | 100% Local Filesystem (0 Network Calls) | Cloudflare Edge (Global 300+ PoPs, typical 20–80ms Anycast latency) | Private Enterprise VPC / On-Premise Worker |
-| **Statutory Knowledge** | Bundled Starter Seed (11 Verified Sections) | 11 Active Provisions (Roadmap Catalog in expansion) | Full Sovereign Catalog + Custom Private Enterprise Contracts |
+| **Statutory Knowledge** | Bundled Starter Seed (29 Verified Sections across 5 Domains) | 29 Active Provisions (Roadmap Catalog in expansion) | Full Sovereign Catalog + Custom Private Enterprise Contracts |
 | **Lookup Engine** | Exact code, alias & folder path resolution | System-1 Semantic Intent & Rule Discovery | Multi-tenant RAG & Context Assembler |
 | **Temporal Status** | Offline deterministic evaluation (`computeTemporalStatus`) | Live temporal state machine resolution | In-flight temporal locks across transaction lifecycle |
-| **Deterministic Calculators**| *Not included* (declarative schemas only) | Hosted calculation endpoint (`POST /calculate`) | Full arithmetic engine with ₹50L excess & 3x RBI interest |
+| **Deterministic Calculators**| **Included** (7 Zero-dependency pure mathematical calculators exported in `src/calculators.js` via `@mudraforge/statutory/calculators`) | Hosted calculation endpoint (`POST /calculate`) | Full arithmetic engine with ₹50L excess & 3x RBI interest |
 | **Payment Authorization** | *Not included* | *Not included* | **Single-Use Cryptographic Payment Leases (TLA+ verified)** |
 | **Banking Execution** | *Not included* | *Not included* | **Host-to-Host Bank Rails (RazorpayX / ICICI / HDFC)** |
 | **ERP Writebacks** | *Not included* | *Not included* | **Balanced double-entry journal writebacks (SAP / Zoho)** |
-| **How to Access** | `npm install @mudraforge/statutory` | `npx @mudraforge/statutory sync` | Review [Pilot Guide](./docs/PILOT_EVALUATION_GUIDE.md) / Contact `hello@mudraforge.in` |
+| **How to Access** | `npm install @mudraforge/statutory` | `npx @mudraforge/statutory sync` | Review [Supervised Shadow Pilot Guide](./docs/PILOT_EVALUATION_GUIDE.md) / Contact `hello@mudraforge.in` |
 
 > **Operational Distinction**: This open-source repository provides the **declarative knowledge foundation**. It does not perform live banking transfers, hold funds, or mutate corporate ERP databases. Those consequential actions are strictly isolated within the **MudraForge Adesha Enterprise Governance Engine** (see [`docs/ENTERPRISE_GOVERNANCE.md`](./docs/ENTERPRISE_GOVERNANCE.md)).
 
@@ -302,7 +314,7 @@ The MudraForge Statutory project publishes an open, locally usable statutory kno
 
 ## Structured OKF Domain Hierarchy (Zero-Token Discovery)
 
-Rules are organized into **four foundational regulatory domains**, complete with official circulars, statutory notifications, and compliance form schemas:
+Rules are organized into **five foundational regulatory domains**, complete with official circulars, statutory notifications, and compliance form schemas:
 
 ```
 okf/
@@ -369,7 +381,7 @@ Because the folder hierarchy separates legal domains and provisions cleanly, an
 
 ## Canonical Edge Synchronization (Full Statutory Universe)
 
-The package bundles an initial curated baseline snapshot across all four domains. **To pull the complete, continually expanding statutory catalog from the Cloudflare Anycast edge API into your local workspace:**
+The package bundles an initial curated baseline snapshot across all five domains. **To pull the complete, continually expanding statutory catalog from the Cloudflare Anycast edge API into your local workspace:**
 
 ```bash
 # Step 1: Check if newer statutes, circulars, or gazette amendments exist on the edge
@@ -384,35 +396,28 @@ npx @mudraforge/statutory browse
 
 ---
 
-## Quick Start (Free Tier)
-
-### 1. Installation via npm
-```bash
-npm install @mudraforge/statutory
-```
+## Agent Skills, CLI Tooling & CI/CD Verification
 
-### 2. Initialize AI Agent Skill
-Installs `SKILL.md` into your workspace's `.agents/skills/` directory:
+### 1. Initialize AI Agent Skill
+Installs `SKILL.md` into your workspace's `.agents/skills/` directory for Claude Code, Cursor, Antigravity, or Copilot:
 ```bash
 npx @mudraforge/statutory init-skill
 ```
 
-### 3. Direct Programmatic Traversal (Zero Dependencies, Offline-First)
+### 2. Direct Synchronous Local Read (lookupLocalStatute)
 ```javascript
-import { lookupLocalStatute, isStatuteActive } from '@mudraforge/statutory';
+import { lookupLocalStatute } from '@mudraforge/statutory';
 
-// 1. Look up Section 194Q from local disk (0 network calls, direct filesystem read)
+// Direct synchronous read from local disk (zero network calls, zero async overhead)
+// Note: lookupLocalStatute() returns the unwrapped statute object directly.
+// (Use async lookupStatute() when you need the complete temporal envelope: { status, temporalStatus, statute, source })
 const statute = lookupLocalStatute('194Q');
 console.log(statute.title);
 console.log(statute.keyStatutoryThresholds.taxableBaseScope);
 // => "Tax is deductible strictly on the excess over ₹50 Lakhs, NOT on the aggregate gross turnover."
-
-// 2. Check temporal status (detecting legislative sunsets)
-const isActive2024 = await isStatuteActive('206C(1H)', '2024-05-01'); // true
-const isActive2025 = await isStatuteActive('206C(1H)', '2025-06-01'); // false (omitted by Finance Act, 2025)
 ```
 
-### 4. CLI Verification, Auditing & Pipeline Integration
+### 3. CLI Verification, Auditing & Pipeline Integration
 
 The CLI provides cryptographic provenance checking, offline integrity verification, and machine-readable JSON output for CI/CD audit pipelines:
 
@@ -437,9 +442,26 @@ npx @mudraforge/statutory diff --section 194H
 npx @mudraforge/statutory diff --since 2025-01-01
 npx @mudraforge/statutory diff --domain indirect_tax_gst
 
+# Inspect statutory outcomes, semantic disposition codes, and missing facts
+npx @mudraforge/statutory outcomes
+npx @mudraforge/statutory outcomes 194Q
+npx @mudraforge/statutory outcomes 194Q --verbose
+npx @mudraforge/statutory outcomes MSMED-15-16
+
+# In-depth explanation of indeterminate states, missing facts & remediation steps
+npx @mudraforge/statutory explain INDETERMINATE
+npx @mudraforge/statutory explain BUYER_TURNOVER_UNVERIFIED
+npx @mudraforge/statutory explain MISSING_EVIDENCE_HOLD
+
+# Check package updates or snooze notifications for current version
+npx @mudraforge/statutory check-update
+npx @mudraforge/statutory check-update --ignore
+
 # Output machine-parseable JSON for CI/CD or jq integration
 npx @mudraforge/statutory crosswalk 194Q --credit 2026-03-25 --payment 2026-04-10 --json
 npx @mudraforge/statutory diff --section 194H --json
+npx @mudraforge/statutory outcomes 194Q --json
+npx @mudraforge/statutory explain BUYER_TURNOVER_UNVERIFIED --json
 npx @mudraforge/statutory verify --json
 npx @mudraforge/statutory doctor --json --offline
 
@@ -463,65 +485,27 @@ Calling pipelines and CI/CD audit steps can inspect `$?` directly:
 
 ---
 
-## Enterprise Tier (Paid Cloud Execution & Analysis Mode)
-
-To access the **System-1 semantic discovery search**, **Analysis Mode output**, and **Deterministic Calculation Engines**, initialize `StatutoryClient` with an Enterprise API key:
-
-```javascript
-import { StatutoryClient } from '@mudraforge/statutory';
-
-const client = new StatutoryClient({
-    tier: 'ENTERPRISE_PAID',
-    apiKey: process.env.MUDRA_STATUTORY_API_KEY // Available via hello@mudraforge.in
-});
-
-// Execute calculation via Cloudflare Edge Engine (not stored in local package)
-const result = await client.calculate({
-    section: '194Q',
-    invoiceAmount: 8000000,       // ₹80 Lakhs
-    priorFyPurchases: 4000000,    // ₹40 Lakhs already purchased this FY
-    hasPan: true
-});
-
-console.log(result.taxableBase); // ₹70,00,000 (Calculates strictly on excess over ₹50L)
-console.log(result.taxAmount);   // ₹7,000 (0.1% TDS on taxable base)
-```
-
-### Enterprise Edge API Endpoints & Rate Limits
+## Commercial & Enterprise Platform Ecosystem
 
-| Endpoint | Method | Auth Required | Rate Limit (Per Client / IP) | Response |
-|---|---|---|---|---|
-| `/api/v1/statutory/sections` | `GET` | No | 180 req/min | JSON array of indexed OKF sections |
-| `/api/v1/statutory/lookup` | `GET` | No | 180 req/min | Parametric section details & temporal validity |
-| `/api/v1/statutory/laws/:code` | `GET` | No | 180 req/min | Direct path statutory section lookup |
-| `/api/v1/statutory/manifest.json` | `GET` | No | 180 req/min | Latest OKF release manifest & rootHash |
-| `/api/v1/statutory/bundle.json` | `GET` | No | 180 req/min | Full versioned statutory bundle (ETag 304 supported) |
-| `/api/v1/statutory/calculate` | `POST` | **Yes** (Bearer) | 45 req/min | Deterministic statutory deduction result |
+`@mudraforge/statutory` is the open-source, zero-dependency statutory ground-truth substrate of the MudraForge ecosystem. For organizations requiring consequential financial execution, hosted agent tools, or managed infrastructure:
 
-### Error Semantics & Response Codes
+### 1. Governed Execution Platform (MudraForge Adesha)
+While `@mudraforge/statutory` calculates what the law requires, **Adesha** governs real-world financial execution:
+- **Single-Use Payment Authorization Leases**: Atomic Compare-and-Swap (CAS) leases cryptographically bound to invoice hash, vendor legal entity, and authorized net wire amount.
+- **Human-in-the-Loop Authority Harness**: Maker-checker workflows requiring CFO biometric passkey approval.
+- **Host-to-Host Banking Rail Integration**: Dispatches payouts via corporate banking gateways with signed webhook verification and clearinghouse reversal interception.
+- **ERP General Ledger Writebacks**: Automatically posts balanced double-entry vouchers to Zoho Books, SAP S/4HANA, or NetSuite upon settlement confirmation.
+- *Detailed Architecture*: See [docs/ENTERPRISE_GOVERNANCE.md](./docs/ENTERPRISE_GOVERNANCE.md).
 
-All error responses from `@mudraforge/statutory` and the hosted edge API return structured JSON:
+### 2. Hosted Model Context Protocol (MCP) Infrastructure
+In accordance with our commercial boundary protocol:
+- **Enterprise-Tier Tooling**: Hosted Model Context Protocol (MCP) server endpoints and live multi-agent tool connectivity are strictly commercial/enterprise features.
+- **Enterprise Setup**: Connecting MCP clients (Claude Desktop, Cursor, Windsurf, or Antigravity) connects to enterprise-licensed infrastructure and requires an Enterprise API Key.
+- Contact: `hello@mudraforge.in` / `support@mudraforge.in`.
 
-```json
-{
-  "status": "ERROR",
-  "error": "API_KEY_REQUIRED",
-  "message": "Deterministic calculation engines require an Enterprise API key.",
-  "contact": "hello@mudraforge.in"
-}
-```
-
-| HTTP Status | Error Code | Description / Remedy |
-|---|---|---|
-| `400 Bad Request` | `INVALID_AMOUNT` | Numerical value is negative, NaN, or exceeds `Number.MAX_SAFE_INTEGER`. |
-| `400 Bad Request` | `INVALID_DATE_FORMAT` | Date string does not match ISO 8601 `YYYY-MM-DD` format. |
-| `400 Bad Request` | `QUERY_TOO_LONG` | Section search query exceeds 64-character security ceiling. |
-| `401 / 403 Forbidden` | `API_KEY_REQUIRED` / `INVALID_API_KEY` | Missing or invalid Enterprise API key. Contact `hello@mudraforge.in`. |
-| `404 Not Found` | `SECTION_NOT_FOUND` | Queried section does not exist in the indexed statutory corpus. |
-| `405 Method Not Allowed` | `METHOD_NOT_ALLOWED` | Non-GET request sent to read-only commons endpoints. |
-| `413 Payload Too Large` | `PAYLOAD_TOO_LARGE` | JSON request body on `/calculate` exceeds 64KB security threshold. |
-| `415 Unsupported Media` | `UNSUPPORTED_MEDIA_TYPE` | Non-JSON payload sent to calculation engine. Set `Content-Type: application/json`. |
-| `429 Too Many Requests` | `RATE_LIMIT_EXCEEDED` | Rate limit threshold breached. Check `Retry-After` header before retrying. |
+### 3. Hosted Edge API & Continuous Synchronization
+- **Hosted Edge Calculation (`/api/v1/statutory/calculate`)**: Optional cloud-hosted calculation service on Cloudflare Anycast edge for organizations integrating via REST rather than the Node.js package.
+- **Continuous Regulatory Sync**: SLA-backed automated updates tracking Gazette of India notifications, CBDT circulars, and Finance Act amendments.
 
 ---
 
@@ -530,7 +514,7 @@ All error responses from `@mudraforge/statutory` and the hosted edge API return
 The repository enforces fail-closed automated verification for schemas, temporal rules, and cryptographic digests:
 
 ```bash
-# 1. Run full 36-suite multi-domain regression test
+# 1. Run full 88-suite multi-domain regression test
 npm test
 
 # 2. Validate all OKF schemas, circular YAML frontmatter, and return forms
@@ -570,7 +554,7 @@ If you are working on autonomous financial systems or want to discuss the roadma
 All deep-dive architectural specifications, governance boundaries, quality reports, and catalogs are organized in the [`docs/`](./docs/) directory:
 
 - **[Statutory Knowledge Catalog](./docs/CATALOG.md)**: Full table of all indexed provisions, key thresholds, and return schemas.
-- **[Domain Breadth & Depth Comparison](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md)**: 4-domain starter commons vs. 11-domain edge roadmap.
+- **[Domain Breadth & Depth Comparison](./docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md)**: 5-domain starter commons vs. 11-domain edge roadmap.
 - **[Architecture Decisions (ADRs)](./docs/ARCHITECTURE_DECISIONS.md)**: Formal architecture decision records (ADR-0001 through ADR-0006).
 - **[Architecture Specification](./docs/ARCHITECTURE.md)**: Master specification of the Adesha Sovereign Runtime & Statutory Engine.
 - **[Corpus Quality Card](./docs/CORPUS_QUALITY.md)**: Machine-verified citation health, temporal bounds, and dual-act coverage.

package/SECURITY.md

@@ -12,8 +12,8 @@ Only the current major release series receives active updates and statutory amen
 
 | Version | Supported | Statutory Epistemic Baseline |
 |---|---|---|
-| `2.9.x` | Yes | Finance Act, 2025 & CBDT/CBIC Circulars up to October 2026 |
-| `< 2.9.0` | No | Legacy unversioned flat schemas |
+| `2.10.x` | Yes | Finance Act, 2025 & CBDT/CBIC Circulars up to October 2026 |
+| `< 2.10.0` | No | Prior releases (upgrade via `npm install @mudraforge/statutory@latest`) |
 
 ---