@mudraforge/statutory 2.9.0 → 2.11.0

package/docs/CORPUS_QUALITY.md

@@ -1,9 +1,9 @@
 # MudraForge Statutory Knowledge Quality Card
 
 > **Format Reference**: Inspired by Google's *Data Cards Playbook* and the OpenSSF Project Quality Standards.  
-> **Target Package**: `@mudraforge/statutory` v2.4.0  
+> **Target Package**: `@mudraforge/statutory` v2.11.0  
 > **Evaluation Mode**: Machine-audited against primary sources, official gazettes, and test fixtures.  
-> **Generated Timestamp**: 2026-10-26T10:12:25.536Z
+> **Generated Timestamp**: 2026-10-29T07:06:23.134Z
 
 ---
 
@@ -11,12 +11,12 @@
 
 | Dimension | Metric | Denominator / Baseline | Coverage Rate | Status |
 | :--- | :--- | :--- | :--- | :--- |
-| **Primary Source Citations** | 76 resolvable gazette URLs | 76 total citations declared | **100.0%** | VERIFIED |
-| **Temporal Validity Bounds** | 29 sections with explicit dates | 29 total bundled sections | **100.0%** | VERIFIED |
-| **Dual-Act 2025 Transition Bridges** | 9 direct tax provisions mapped | 10 direct tax provisions | **90.0%** | VERIFIED |
-| **Attached Administrative Circulars** | 30 official circulars | 6 sections across 4 domains | **100% Attached** | VERIFIED |
-| **Attached Return/Compliance Schemas** | 27 schemas/templates | 6 sections across 4 domains | **100% Attached** | VERIFIED |
-| **Cryptographic Merkle Verification** | 20 bundle files verified | SHA-256 Merkle root digest | **0 Mismatches** | VERIFIED |
+| **Primary Source Citations** | 98 resolvable gazette URLs | 98 total citations declared | **100.0%** | VERIFIED |
+| **Temporal Validity Bounds** | 37 sections with explicit dates | 37 total bundled sections | **100.0%** | VERIFIED |
+| **Dual-Act 2025 Transition Bridges** | 15 direct tax provisions mapped | 16 direct tax provisions | **93.8%** | VERIFIED |
+| **Attached Administrative Circulars** | 38 official circulars | 37 provisions across active domains | **100% Attached** | VERIFIED |
+| **Attached Return/Compliance Schemas** | 37 schemas/templates | 37 provisions across active domains | **100% Attached** | VERIFIED |
+| **Cryptographic Merkle Verification** | 112 bundle files verified | SHA-256 Merkle root digest | **0 Mismatches** | VERIFIED |
 
 ---
 
@@ -50,15 +50,22 @@
 | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
 | **ITA-SEC-79** | Carry Forward and Set Off of Accumulated Losses on Change in Shareholding | Income-tax Act, 1961 (Act No. 43 of 1961) | `1962-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | Income-tax Act, 2025 (Chapter on Set-off and Carry Forward of Losses) (Provisions on Loss Set-Off on Shareholding Continuity) |
 | **50B** | Special provision for computation of capital gains in case of slump sale | Income-tax Act, 1961 (Act No. 43 of 1961) | `2000-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 2 | 2 | Income-tax Act, 2025 (Section 78 (Capital gains on slump sale of undertakings)) |
+| **281** | Certain Transfers to be Void & Tax Clearance Requirements in Corporate Restructuring (Section 281) | Income-tax Act, 1961 (Act No. 43 of 1961) | `1962-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 497 (Transfers to defraud revenue to be void)) |
 | **115BAA-115JB** | Tax on income of certain domestic companies (Section 115BAA) and Minimum Alternate Tax (Section 115JB) | Income-tax Act, 1961 (Act No. 43 of 1961) | `2019-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | Income-tax Act, 2025 (Chapter XI (Corporate Taxation & Special Regimes)) |
 | **206AB** | Special provision for deduction of tax at source for non-filers of income-tax return (Omitted effective 1 April 2025) | Income-tax Act, 1961 (Act No. 43 of 1961) | `2021-07-01` to `2025-03-31` | `SUNSET_SUPERSEDED` | 1 | 1 | 0 | Finance Act, 2025 (Statutory Omission) (Section 206AB Omitted) |
+| **43B** | Statutory Disallowance on Certain Deductions to be Only on Actual Payment (Section 43B) and Employee Welfare Deductions (Section 36(1)(va)) | Income-tax Act, 1961 (Act No. 43 of 1961) | `1984-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 47 (Deductions on actual payment basis) and Section 35(1)(xvi)) |
 | **206C(1H)** | Collection of tax at source by seller on receipt of consideration for sale of goods (Omitted effective 1 April 2025) | Income-tax Act, 1961 | `2020-10-01` to `2025-03-31` | `SUNSET_SUPERSEDED` | 2 | 1 | 0 | Finance Act, 2025 (Statutory Sunset) (Section 206C(1H) Omitted) |
 | **194H** | Deduction of tax at source on commission or brokerage | Income-tax Act, 1961 (Act No. 43 of 1961) | `2001-06-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 4, Item (i)) |
 | **194C** | Deduction of tax at source on payments to contractors and sub-contractors | Income-tax Act, 1961 (Act No. 43 of 1961) | `1972-04-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 2 | Income-tax Act, 2025 (Section 393(1), Table 3, Item (i)) |
+| **194O** | Payment of certain sums by e-commerce operator to e-commerce participant | Income-tax Act, 1961 (Act No. 43 of 1961) | `2020-10-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 8, Item (i)) |
 | **194Q** | Deduction of tax at source on payment of a certain sum for purchase of goods | Income-tax Act, 1961 (Act No. 43 of 1961) | `2021-07-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 2 | 2 | 2 | Income-tax Act, 2025 (Section 393(1), Table 8, Item (ii)) |
 | **393** | Deduction of tax at source on payment of a certain sum for purchase of goods | Income-tax Act, 2025 (Act No. 1 of 2025) | `2026-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 0 | 0 | N/A |
-| **194R** | Deduction of tax at source on benefit or perquisite in respect of business or profession | Income-tax Act, 1961 (Act No. 43 of 1961) | `2022-07-01` to `OPEN_ENDED` | `ACTIVE` | 2 | 1 | 0 | Income-tax Act, 2025 (Section 393(1), Table 8, Item 12) |
+| **194M** | Payment of Certain Sums by Certain Individuals or Hindu Undivided Family (Section 194M) | Income-tax Act, 1961 (Act No. 43 of 1961) | `2019-09-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 2 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 5, Item (m)) |
+| **194A** | Deduction of tax at source on payment of interest other than interest on securities | Income-tax Act, 1961 (Act No. 43 of 1961) | `1967-04-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 2 | Income-tax Act, 2025 (Section 393(1), Table 4, Item (i)) |
+| **194R** | Deduction of tax at source on benefit or perquisite in respect of business or profession | Income-tax Act, 1961 (Act No. 43 of 1961) | `2022-07-01` to `OPEN_ENDED` | `ACTIVE` | 2 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 8, Item 12) |
+| **194-IA** | Payment on Transfer of Certain Immovable Property Other than Agricultural Land (Section 194-IA) | Income-tax Act, 1961 (Act No. 43 of 1961) | `2013-06-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 393(1) Table 4 Item (q)) |
 | **194I** | Deduction of tax at source on payment of rent | Income-tax Act, 1961 (Act No. 43 of 1961) | `1994-06-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 3 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 5, Item (i)) |
+| **194-IB** | Payment of Rent by Certain Individuals or Hindu Undivided Family (Section 194-IB) | Income-tax Act, 1961 (Act No. 43 of 1961) | `2017-06-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 2 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 5, Item (ib)) |
 | **194J** | Fees for professional or technical services, royalty, and non-compete fees | Income-tax Act, 1961 | `1995-07-01` to `2026-03-31` | `SUNSET_SUPERSEDED` | 2 | 1 | 1 | Income-tax Act, 2025 (Section 393(1), Table 6, Item (iii)) |
 | **17(5)** | Apportionment of credit and blocked input tax credits | Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) | `2017-07-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | CGST Act, 2017 (In force) (Section 17(5)(b)(i) & (b)(iii)) |
 | **8** | Tax liability on composite and mixed supplies and classification of bundled goods and services contracts | Central Goods and Services Tax Act, 2017 | `2017-07-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | N/A |
@@ -68,6 +75,7 @@
 | **RULE-48(4)** | Mandatory electronic invoicing (E-Invoicing), IRN generation, and invoice validity | Central Goods and Services Tax Rules, 2017 | `2020-10-01` to `OPEN_ENDED` | `ACTIVE` | 2 | 1 | 0 | N/A |
 | **51** | Tax deduction at source under Goods and Services Tax | Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) | `2018-10-01` to `OPEN_ENDED` | `ACTIVE` | 2 | 1 | 0 | N/A |
 | **16(2)** | Eligibility and conditions for taking input tax credit and mandatory 180-day payment rule | Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) | `2017-07-01` to `OPEN_ENDED` | `ACTIVE` | 4 | 1 | 1 | CGST Act, 2017 (In force) (Section 16(2), (3), (4), (5), (6)) |
+| **RULE-37-37A** | Reversal of input tax credit in case of non-payment of consideration to vendor within 180 days and non-filing by supplier | Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) | `2017-07-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | Central Goods and Services Tax Act, 2017 (Section 16(2) second proviso read with Rule 37 and Rule 37A (as amended)) |
 | **9(3)** | Reverse Charge Mechanism (RCM) mandatory tax liability on recipient, self-invoicing, payment voucher issuance, and electronic cash discharge | Central Goods and Services Tax Act, 2017 read with Notification No. 13/2017-Central Tax (Rate) | `2017-07-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | N/A |
 | **195** | Deduction of tax at source on foreign cross-border payments to non-residents, DTAA treaty benefits, documentation, Form 15CA/15CB, and cloud software exemption | Income-tax Act, 1961 read with Double Taxation Avoidance Agreements (DTAA) under Section 90 | `1962-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 2 | 1 | Income-tax Act, 2025 Section 393(2) (Section 393(2) of Income-tax Act, 2025) |
 | **INDAS-21-109-FX** | Foreign Exchange Monetary Asset/Liability Revaluation and Cash Flow Hedge Accounting | Companies (Indian Accounting Standards) Rules, 2015 read with Section 133 of Companies Act, 2013 | `2016-04-01` to `OPEN_ENDED` | `ACTIVE` | 3 | 1 | 1 | Companies Act, 2013 (Indian Accounting Standards) (Ind AS 21 & Ind AS 109) |

package/docs/DATA_LICENSING.md

@@ -11,7 +11,7 @@ This document clearly distinguishes between:
 
 ## 1. Software Code & Tooling (MIT License)
 
-All executable code, client libraries, CLI binaries, test suites, and validation scripts in this repository are licensed under the **[MIT License](./LICENSE)**:
+All executable code, client libraries, CLI binaries, test suites, and validation scripts in this repository are licensed under the **[MIT License](../LICENSE)**:
 
 - `src/` (Client runtime, resolver, temporal state evaluator)
 - `bin/` (Command-line interface)

package/docs/DOMAIN_BREADTH_AND_DEPTH_COMPARISON.md

@@ -1,8 +1,8 @@
 # MudraForge Statutory Substrate: Breadth & Depth Analysis
 ## Public Package Seed vs. Full Sovereign Operating Engine
 
-> **Document Version**: `1.0.0`  
-> **Package**: `@mudraforge/statutory` (v2.4.0)  
+> **Document Version**: `2.0.0`  
+> **Package**: `@mudraforge/statutory` (v2.10.0)  
 > **Enterprise Sovereign Engine**: MudraForge Adesha Sovereign Runtime  
 > **Specification**: Google Open Knowledge Format (OKF v0.2)  
 
@@ -12,7 +12,7 @@
 
 This document provides the authoritative architectural matrix comparing the **Breadth** (regulatory domains covered) and **Depth** (granularity, operative provisos, evidence attestation, and mathematical enforcement) between:
 
-1. **The Public Package (`@mudraforge/statutory`)**: The lightweight, zero-dependency, offline-capable starter seed published for public AI agents and developer workflows.
+1. **The Public Package (`@mudraforge/statutory`)**: The lightweight, zero-dependency, offline-capable package of 29 verified provisions across 5 foundational domains published for public AI agents and developer workflows.
 2. **The Full Sovereign Engine (Adesha Runtime)**: The private enterprise financial operating substrate governing live Accounts Payable (AP), Treasury, and General Ledger writebacks on the MudraForge Cloudflare Global Anycast Edge.
 
 ---
@@ -23,15 +23,15 @@ This matrix delineates what is **natively bundled in the base package** (zero ne
 
 | # | Regulatory Domain | Base Package (Offline Clone / No Sync) | Edge Synced (`npx ... sync`) | Future Cloud Expansion (Internal Sovereign Engine) | Availability & Status in Package |
 | :-: | :--- | :--- | :--- | :--- | :---: |
-| **1** | **Direct Tax (TDS / TCS)** | Included: 3 core sections (194Q, 194J, 206C(1H) sunset) + 2 CBDT circulars + Form 26Q/16A schemas | Expanded withholding suite (194C contractors, 194I rent, 194H commission, Act 2025 Table 8 crosswalk) | Section 197 TRACES certificate quota vault, advance challan netting, automated double-entry JVs | **Bundled in Base**<br>*(Expanded via Sync)* |
-| **2** | **MSME & Working Capital** | Included: Sections 15 & 16 (15/45-day clock, 3x RBI interest, Sec 43B(h), Trader Exclusion OM, Schedule III disclosure) | Live quarterly RBI repo rate tables & MSEFC state facilitation rules | Multi-interval monthly compounding calculator (`calculateMultiIntervalMsmeInterest`), Sec 23 Form 3CD addback | **Bundled in Base**<br>*(Expanded via Sync)* |
-| **3** | **Indirect Tax (GST & ITC)** | Included: CGST Section 17(5) blocked credit negative list + Circular 172 employer obligations + GSTR-2B Table 4(B) | Section 16(2) 4-way matching rules & 180-day reversal calculation guidelines | Real-time Rule 48(4) IRN hash verification, Rule 89(5) Inverted Duty Structure (IDS) refund engine | **Bundled in Base**<br>*(Expanded via Sync)* |
-| **4** | **Financial Reporting (Ind AS)** | Not bundled in base | Baseline Ind AS 115 & 116 accounting summaries | **Full Indian Accounting Standards (Ind AS) Suite**: Ind AS 115 (5-step, variable constraint), Ind AS 116 (ROU/lease liability), Ind AS 103 (PPA/goodwill/NCI), Ind AS 109 (3-stage ECL), Ind AS 12 (DTA/DTL) | **Planned: Ind AS Expansion Pack** |
-| **5** | **Corporate Governance (MCA)** | Not bundled in base | Companies Act Section 188 threshold guidance | **Full Companies Act 2013 Suite**: Section 188 (RPT audit committee & voting ban), Section 180 (borrowing limits), Section 185/186 (inter-corporate loans), Section 68 (25% buybacks) | **Planned: MCA Expansion Pack** |
-| **6** | **Capital Markets (SEBI LODR)** | Not bundled in base | Regulation 30 materiality guidelines | **SEBI LODR Suite**: Regulation 30 Materiality Triad calculator (2% turnover / 2% net worth / 50% PAT), 24-hr stock exchange disclosure timer, Regulation 23 listed RPTs | **Planned: SEBI Expansion Pack** |
-| **7** | **Cross-Border & FEMA** | Included: IRC 901/904 FTC pass-through baskets + Indian Form 67 & US IRS Schedule K-3 | Foreign vendor DTAA treaty checklists (TRC, No-PE, electronic Form 10F) | Supreme Court *Engineering Analysis* SaaS royalty defense, Form 15CA/CB vs Form 145/146 automated dual-act router | **Bundled in Base**<br>*(Expanded via Sync)* |
-| **8** | **M&A Restructuring & Succession** | Included: Section 50B slump sale net worth computation + Rule 11UAE FMV + Notif 12/2017 0% GST + Form 3CEA schema | Section 281 AO clearance NOC & Section 313 successor liability checklist | Section 50B organic undertaking test, Section 281 AO clearance NOC, Section 313 successor liability, CGST 85, Notification 12/2017 0% GST going concern | **Bundled in Base**<br>*(Expanded via Sync)* |
-| **9** | **Strategic Corporate Tax Planning** | Not bundled in base | Section 115BAA overview | **Strategic Tax Playbook**: Section 115BAA vs MAT credit cliff, Section 80JJAA 30% employment deduction, Section 79 loss continuity, Section 68/115BBE cash credit defense | **Planned: Strategic Tax Pack** |
+| **1** | **Direct Tax (TDS / TCS / Corporate)** | Included: 10 core provisions (194Q, 194J, 194C, 194H, 194I, 194R, 206AB, 206C(1H), 115BAA-115JB, Act 2025 Sec 393) + circulars & Form 26Q/16A/10IC | Real-time CBDT circular updates & threshold changes | Section 197 TRACES certificate quota vault, advance challan netting, automated double-entry JVs | **Bundled in Base**<br>*(Active)* |
+| **2** | **MSME & Working Capital** | Included: 4 provisions (Sections 15 & 16, MSMED-7 criteria, MCA Form MSME-1, Sec 22 Schedule III disclosures) | Live quarterly RBI repo rate tables & MSEFC state facilitation rules | Multi-interval monthly compounding calculator (`calculateMultiIntervalMsmeInterest`), Sec 23 Form 3CD addback | **Bundled in Base**<br>*(Active)* |
+| **3** | **Indirect Tax (GST & ITC)** | Included: 9 provisions (CGST 17(5) blocked credit, 8 composite/mixed, 9(3) RCM, 10 composition, 16(2) 180-day rule, 34 credit/debit notes, 51 TDS, IGST 16 LUT, Rule 48(4) IRN) | Real-time GSTR-2B reconciliation updates & notifications | Real-time Rule 48(4) IRN hash verification, Rule 89(5) Inverted Duty Structure (IDS) refund engine | **Bundled in Base**<br>*(Active)* |
+| **4** | **International Tax & FX** | Included: 4 provisions (Section 195 cross-border TDS, Ind AS 21/109 FX revaluation, IRC 901/904 FTC, Transfer Pricing 92C / Rule 10CA) | Foreign vendor DTAA treaty checklists (TRC, No-PE, electronic Form 10F) | Supreme Court *Engineering Analysis* SaaS royalty defense, Form 15CA/CB automated dual-act router | **Bundled in Base**<br>*(Active)* |
+| **5** | **Corporate M&A & Restructuring** | Included: 2 provisions (Section 50B slump sale net worth computation, Section 79 loss carry-forward & continuity) | Section 281 AO clearance NOC & Section 313 successor liability checklist | Section 50B organic undertaking test, Section 281 AO clearance NOC, Section 313 successor liability, CGST 85 going concern | **Bundled in Base**<br>*(Active)* |
+| **6** | **Corporate Governance (MCA)** | Not bundled in base | Companies Act Section 188 threshold guidance | **Full Companies Act 2013 Suite**: Section 188 (RPT audit committee & voting ban), Section 180 (borrowing limits), Section 185/186 (inter-corporate loans), Section 68 (25% buybacks) | **Planned: MCA Expansion Pack** |
+| **7** | **Capital Markets (SEBI LODR)** | Not bundled in base | Regulation 30 materiality guidelines | **SEBI LODR Suite**: Regulation 30 Materiality Triad calculator (2% turnover / 2% net worth / 50% PAT), 24-hr stock exchange disclosure timer, Regulation 23 listed RPTs | **Planned: SEBI Expansion Pack** |
+| **8** | **Financial Reporting (Advanced Ind AS)**| Core Ind AS 21/109 FX revaluation bundled | Baseline Ind AS 115 & 116 accounting summaries | **Full Indian Accounting Standards Suite**: Ind AS 115 (5-step, variable constraint), Ind AS 116 (ROU/lease liability), Ind AS 103 (PPA/goodwill/NCI), Ind AS 12 (DTA/DTL) | **Planned: Ind AS Expansion Pack** |
+| **9** | **Strategic Corporate Tax Planning** | Section 115BAA & Section 79 bundled | Extended tax planning guidance | **Strategic Tax Playbook**: Section 115BAA vs MAT credit cliff, Section 80JJAA 30% employment deduction, Section 68/115BBE cash credit defense | **Planned: Strategic Tax Pack** |
 | **10**| **Customs & Foreign Trade Policy** | Not bundled in base | Customs valuation basics | **Customs & Trade Suite**: Section 65 MOOWR duty deferral, EPCG, Advance Authorization, Section 74 fraud penalties, IGST Section 13(8)(b) intermediary traps | **Planned: Customs Pack** |
 | **11**| **Finance Operations & SOPs** | Not bundled in base | Standard 3-way match guidelines | **Enterprise Treasury Controls**: P2P 3-way match, O2C, 13-week cash forecasting, penny drop validation, maker-checker segregation of duties | **Planned: Finance Ops Pack** |
 
@@ -55,14 +55,14 @@ Level 5: Deterministic Mathematical Execution (Excess Math, Compound Interest, J
 
 ### Detailed Depth Breakdown by Domain
 
-### 1. Direct Tax & Corporate Withholding (TDS / TCS)
+### 1. Direct Tax & Corporate Withholding (TDS / TCS / Corporate Regimes)
 * **Public Starter Seed**:
-  - Reaches **Level 3**.
-  - **Provisions**: Section 194Q, 194J, 206C(1H) sunset.
-  - **Thresholds**: ₹50 Lakh annual purchase limit, ₹10 Crore prior turnover.
-  - **Rates**: 0.1% base rate, 2% FTS rate, 10% professional rate, 5% Section 206AA non-PAN penalty cap.
-  - **Circulars**: CBDT Circular 13/2021 (threshold calculation, advance netting), CBDT Circular 23/2017 (GST unbundling).
-  - **Forms**: Form 26Q quarterly TDS return schema, Form 16A certificate schema, Vendor PAN / 206AB declaration template.
+  - Reaches **Level 3** (with Level 5 Deterministic Calculators for MAT vs 115BAA and 288B tax rounding).
+  - **Provisions**: 10 direct tax sections (194Q, 194J, 194C, 194H, 194I, 194R, 206AB, 206C(1H), 115BAA-115JB, and Income-tax Act, 2025 Section 393).
+  - **Thresholds**: ₹50 Lakh annual purchase limit, ₹10 Crore prior turnover, ₹30k/₹1L contractor aggregate, ₹2.4L rent threshold.
+  - **Rates**: 0.1% goods TDS, 2% FTS rate, 10% professional rate, 1%/2% contractor rate, 2% commission rate (Finance Act 2024), 22% 115BAA corporate rate, 15% MAT rate, 5% Section 206AA non-PAN cap.
+  - **Circulars**: CBDT Circular 13/2021, Circular 23/2017, Circular 03/2020, Circular 29/2019, Finance Act 2024/2025 transition memos.
+  - **Forms**: Form 26Q quarterly TDS return schema, Form 16A certificate schema, Form 10IC corporate tax election, Vendor PAN / 206AB declaration template.
 * **Full Enterprise Engine (Adesha Runtime)**:
   - Reaches **Level 5**.
   - **Full Statutory Spectrum**: Table 8 of Income-tax Act, 2025 (Section 392 Rent, 393 Goods, 394 Contractors, 395 Professional/FTS, 397 Non-PAN).
@@ -72,14 +72,14 @@ Level 5: Deterministic Mathematical Execution (Excess Math, Compound Interest, J
 
 ---
 
-### 2. MSME & Working Capital (Delayed Payments & Section 43B(h))
+### 2. MSME & Working Capital (Delayed Payments, Section 43B(h) & Reporting)
 * **Public Starter Seed**:
-  - Reaches **Level 3**.
-  - **Provisions**: MSMED Act, 2006 Sections 15 & 16; Income-tax Act Section 43B(h).
+  - Reaches **Level 3** (with Level 5 Deterministic Calculator for Section 16 MSME compound penal interest at 3x RBI Bank Rate).
+  - **Provisions**: MSMED Act, 2006 Sections 15 & 16; MSMED Section 7 criteria; MCA Form MSME-1; MSMED Section 22 corporate balance sheet disclosures; Income-tax Act Section 43B(h).
   - **Timelines**: Strict 15-day (without contract) or maximum 45-day (with written contract) payment clocks.
-  - **Rates**: Mandatory compound penal interest at 3x RBI Bank Rate.
-  - **Circulars**: Ministry of MSME OM 1/4(1)/2021-P&G/Policy (strictly excluding retail and wholesale traders under NIC 45, 46, 47 from delayed payment protections).
-  - **Forms**: UDYAM registration verification schema, Companies Act Schedule III corporate balance sheet disclosure notes.
+  - **Rates**: Mandatory compound penal interest at 3x RBI Bank Rate notified by Reserve Bank of India.
+  - **Circulars**: Ministry of MSME OM 1/4(1)/2021-P&G/Policy (trader exclusion from delayed payment), Notification S.O. 2119(E) (composite investment & turnover criteria).
+  - **Forms**: UDYAM registration verification schema, Udyam composite calculation worksheet, MCA Form MSME-1 half-yearly return schema, Schedule III trade payables aging disclosure table.
 * **Full Enterprise Engine (Adesha Runtime)**:
   - Reaches **Level 5**.
   - **Multi-Interval Compound Interest Calculator** (`calculateMultiIntervalMsmeInterest`): Accurately tracks shifting RBI Bank Rates across multi-quarter delinquencies, compounding on monthly rests.
@@ -88,13 +88,12 @@ Level 5: Deterministic Mathematical Execution (Excess Math, Compound Interest, J
 
 ---
 
-### 3. Indirect Tax (GST & Input Tax Credit)
+### 3. Indirect Tax (GST, Invoicing & Input Tax Credit)
 * **Public Starter Seed**:
-  - Reaches **Level 3**.
-  - **Provisions**: CGST Act, 2017 Section 17(5) negative list for blocked input tax credit.
-  - **Scope**: Motor vehicles, food & beverages, outdoor catering, club memberships, personal consumption.
-  - **Circulars**: CBIC Circular 172/04/2022-GST (carving out the statutory employer obligation exception).
-  - **Forms**: GSTR-2B vs. GSTR-3B Table 4(B) ineligible ITC reporting schema.
+  - Reaches **Level 3** (with Level 5 Deterministic Calculator for Place of Supply & Zero-Rated LUT exports).
+  - **Provisions**: 9 GST provisions: CGST Section 17(5) blocked credit, Section 8 composite/mixed supplies, Section 9(3) RCM, Section 10 composition, Section 16(2) 180-day payment rule, Section 34 credit/debit notes, Section 51 TDS, IGST Section 16 LUT export, CGST Rule 48(4) mandatory e-invoicing.
+  - **Circulars**: CBIC Circular 172/04/2022-GST (employer obligation exception), Notification 13/2017-CT(R) (RCM services), Notification 14/2020-CT (Rule 48(4) IRN threshold).
+  - **Forms**: GSTR-2B Table 4(B) ineligible ITC schema, GSTR-3B Table 4 ITC reversal schema, RCM self-invoice voucher, LUT Form GST RFND-11 export declaration.
 * **Full Enterprise Engine (Adesha Runtime)**:
   - Reaches **Level 5**.
   - **Section 16(2) 4-Condition Invariant Gate**: Concurrently verifies tax invoice possession, physical GRN receipt, GSTR-2B reflection, and supplier tax remittance.
@@ -104,9 +103,11 @@ Level 5: Deterministic Mathematical Execution (Excess Math, Compound Interest, J
 
 ---
 
-### 4. Financial Reporting & Indian Accounting Standards (Ind AS)
+### 4. International Tax, FX Revaluation & Transfer Pricing
 * **Public Starter Seed**:
-  - [Not seeded in starter package]
+  - Reaches **Level 3** (with Level 5 Deterministic Calculators for Transfer Pricing ALP Rule 10CA and Ind AS 21/109 FX revaluation).
+  - **Provisions**: Section 195 cross-border payments, Ind AS 21 & 109 foreign exchange revaluation & hedge reserves, Transfer Pricing Section 92C & Rule 10CA range concept, US IRC §§ 901 & 904 Foreign Tax Credit.
+  - **Forms**: Form 15CA/15CB checklist, Form 3CEB transfer pricing report schema, Form 67 foreign tax credit statement, Ind AS 109 hedge reserve schedule, IRS Schedule K-3.
 * **Full Enterprise Engine (Adesha Runtime)**:
   - Reaches **Level 5** (Full Corporate Financial Reporting & Ind AS Framework).
   - **Ind AS 115 (Revenue from Contracts with Customers)**:
@@ -117,6 +118,7 @@ Level 5: Deterministic Mathematical Execution (Excess Math, Compound Interest, J
   - **Ind AS 116 (Leases)**:
     - Right-of-Use (ROU) asset and Lease Liability discounting at incremental borrowing rate.
     - Low-value asset ($<\$5,000$) and short-term ($<12\text{ months}$) exemption handling.
+    - Lease modification vs. reassessment state transitions.
   - **Ind AS 103 (Business Combinations)**:
     - Acquisition method and Purchase Price Allocation (PPA).
     - Goodwill vs. Capital Reserve computation; Non-Controlling Interest (NCI) fair value measurement.

package/docs/ENTERPRISE_GOVERNANCE.md

@@ -3,7 +3,7 @@
 
 > **Document Type**: Architecture & Enterprise Governance Specification  
 > **Target Audience**: Chief Financial Officers (CFOs), Heads of Finance, Enterprise Security & Risk Teams  
-> **Underlying Substrate**: MudraForge Statutory Knowledge Layer (OKF)  
+> **Underlying Substrate**: MudraForge Statutory Knowledge Layer (OKF) — [`@mudraforge/statutory`](../README.md)  
 
 ---
 
@@ -17,25 +17,86 @@ When modern organizations adopt AI agents for finance operations, the primary ri
 
 MudraForge Adesha was designed to establish an impenetrable **Execution Boundary** between generative AI assistance and real-world money movement.
 
+> **The Core Thesis of Autonomous Finance**:  
+> *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.**
+
+---
+
+## 2. The Three-Tier Architecture & Operational Boundaries
+
+To ensure complete clarity for developers, auditors, and enterprise clients, MudraForge establishes three distinct architectural tiers with strict operational boundaries:
+
+| Tier | Component | Repository & Distribution | Pricing & License | Operational Status |
+| :--- | :--- | :--- | :--- | :--- |
+| **Tier 1** | **Open-Source Statutory Commons** (`@mudraforge/statutory`) | Public GitHub (`mondeep0123/mudraforge-statutory`) & NPM Registry | **100% Free** (MIT License / CC BY 4.0 Data) | **`CURRENT_PRODUCTION`** (Working offline software) |
+| **Tier 2** | **Hosted Statutory API & Edge Sync** | Cloudflare Global Anycast Edge (`api.mudraforge.in`) | Best-Effort Free Beta (Metered Cloud API) | **`CURRENT_BETA`** (Edge endpoints & caching) |
+| **Tier 3** | **Commercial Adesha Runtime** | Enterprise Private VPC / On-Premise Worker Deployment | Commercial Enterprise SaaS | **`PILOT_STAGE_INTERNAL`** / **`SANDBOX_VALIDATED`** |
+
+### Precise Status Classifications across Capabilities
+
+To ensure epistemic honesty and prevent conflating tested prototypes with general availability:
+
+- **`CURRENT_PRODUCTION` (Working, Publicly Inspectable Software)**:
+  - Bundled OKF statutory corpus (29 provisions across 5 legal domains).
+  - Pure deterministic calculators in `src/calculators.js` (Corporate Tax, LUT Export, TP ALP, Section 79, Ind AS 21/109).
+  - Zero-network CLI (`mudraforge-statutory` doctor, crosswalk, diff, verify, browse).
+  - Cryptographic SHA-256 Merkle root integrity verifier (`npm run manifest:check`).
+  - Native AI Agent Skill (`SKILL.md`) for offline agent runtime inspection.
+
+- **`SANDBOX_VALIDATED` (Tested Under Realistic Simulation & Integration Sandboxes)**:
+  - Live Zoho Books general ledger balanced double-entry writeback (tested against sandbox and live accounts with readback).
+  - RazorpayX corporate banking sandbox payout dispatch (`SETTLEMENT_LIVE_SANDBOX`), HMAC-SHA256 webhook ingestion, and clearinghouse reversal interception.
+  - Multi-process lock contention testing verifying single-use lease acquisition across competing OS processes.
+
+- **`PILOT_STAGE_INTERNAL` / `PLANNED` (Enterprise Engagements Requiring Partner Onboarding)**:
+  - Direct host-to-host bank rail settlement (ICICI / HDFC corporate host-to-host RTGS/NEFT).
+  - Multi-region distributed lease coordination across Cloudflare Durable Objects.
+  - Hosted Model Context Protocol (MCP) server fleets and live multi-agent tool connectivity (strictly enterprise tier).
+
+---
+
+## 3. The Four Pillars of Autonomous Finance 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.
+
 ---
 
-## 2. Seven-Stage Governance Chain of Custody
+## 4. Seven-Stage End-to-End AP Governance Lifecycle
 
 Every financial transaction in MudraForge Adesha passes through seven sequential verification gates before any funds can move or any ledger can mutate:
 
 ```
-1. Input Ingestion     ──► Digitally signed IRP e-Invoice QR code & binary hash verification
-2. Statutory Substrate ──► Deterministic tax calculation under Open Knowledge Format (OKF)
-3. Canonical Result    ──► Tamper-evident RFC 8785 (JCS) normalization & SHA-256 seal
-4. Presentation Lock   ──► Automated prose auditor verifies generative text matches numbers
-5. Single-Use Lease    ──► Cryptographically bound lease issued with Maker-Checker token
-6. Zero-Trust Outflow  ──► Atomic database Compare-and-Swap (CAS) prevents duplicate execution
-7. Ledger Equilibrium ──► Source-bound lines balanced to ₹0.00 posted post-bank UTR receipt
+Stage 1: Invoice Ingestion (IRP QR Code / PDF & Vendor Validation)
+    ↓
+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 / Sandbox Rail)
+    ↓
+Stage 7: General Ledger Balanced Double-Entry Writeback (ERP Equilibrium: ₹0.00 Discrepancy)
+```
+
+Run this audited 7-stage AP simulation directly in your local terminal:
+```bash
+npm run example:trace
 ```
 
 ---
 
-## 3. Cryptographic Single-Use Payment Authorization Leases
+## 5. Cryptographic Single-Use Payment Authorization Leases
 
 In Adesha, banking adapters (such as RazorpayX, Mercury, or host-to-host SFTP connections) operate within a **Zero-Trust Execution Boundary**.
 
@@ -64,7 +125,7 @@ A payment lease is cryptographically bound to seven immutable parameters:
 
 ---
 
-## 4. Presentation Consistency Lock & Automated Prose Auditor
+## 6. Presentation Consistency Lock & Automated Prose Auditor
 
 Generative language models regularly drop trailing zeros or swap figures when drafting summaries for human reviewers. 
 
@@ -77,22 +138,20 @@ Adesha enforces a **Presentation Consistency Lock**:
 
 ---
 
-## 5. Enterprise Risk & Operational Controls
-
-### 1. Penny-Drop Verification
-Before any vendor account can be bound to a payment lease, it must complete an automated automated penny-drop verification via NPCI/IMPS with a verified name-match score $\ge 95\%$.
+## 7. OpenSSF Packaging vs. Full Security Assurance
 
-### 2. 48-Hour Change-Control Cooling Lock
-Any alteration to vendor bank details in the enterprise master triggers an immediate **48-hour cooling-off lock**, requiring dual CFO re-authorization before leases can bind to the updated account.
-
-### 3. Structural Secret Isolation
-Banking API credentials (API keys, OAuth client secrets, mTLS certificates) reside inside an isolated secret boundary accessible exclusively through a cryptographic signing module that demands an active, unconsumed `PaymentAuthorizationLease`.
+In accordance with OpenSSF (Open Source Security Foundation) npm best practices:
+- **Packaging Hygiene**: Zero runtime dependencies, offline-first execution, and `.npmrc` with `ignore-scripts=true` neutralize install-time supply chain attacks.
+- **Cryptographic Non-Tampering**: SHA-256 Merkle root manifests certify byte-level distribution fidelity.
+- **Epistemic Honesty**: These packaging strengths do not replace independent legal counsel, statutory audit certification, or runtime multi-region crash testing. Organizations must evaluate autonomous finance systems against end-to-end integration boundaries.
 
 ---
 
-## 6. Commercial Engagement & Enterprise Pilots
+## 8. Commercial Engagement & Enterprise Pilots
+
+The full Adesha Autonomous Governance Runtime is delivered as a managed enterprise deployment integrated with your corporate ERP (Zoho Books, SAP S/4HANA, NetSuite) and banking partners.
 
-The full Adesha Autonomous Governance Runtime is delivered as a managed enterprise deployment integrated with your corporate ERP (Zoho Books, SAP, NetSuite) and banking partners.
+To evaluate Adesha in read-only shadow mode against historical accounts payable records, review the [Supervised Shadow Pilot Evaluation Guide](./PILOT_EVALUATION_GUIDE.md).
 
 For enterprise architecture discussions, pilot deployments, or API keys:
 - **Email**: [hello@mudraforge.in](mailto:hello@mudraforge.in) or [support@mudraforge.in](mailto:support@mudraforge.in)

package/docs/OKF_MAINTENANCE_SOP.md

@@ -106,7 +106,7 @@ Rather than making unprovable claims of "zero hallucination", the MudraForge pro
 
 | Artifact | Primary Consumer | Content Mandate | Operational Role |
 |---|---|---|---|
-| [`section.json`](file:///d:/work/packages/statutory/okf/direct_tax/tds_goods_194q/section.json) | **Deterministic Engine Runtime** | Typed numbers, effective dates, boolean applicability conditions, and threshold formulas. | Machine execution on CPU. Prevents mathematical drift, rate confusion, and arithmetic errors. |
+| [`section.json`](../okf/direct_tax/tds_goods_194q/section.json) | **Deterministic Engine Runtime** | Typed numbers, effective dates, boolean applicability conditions, and threshold formulas. | Machine execution on CPU. Prevents mathematical drift, rate confusion, and arithmetic errors. |
 | `circulars/*.md` | **LLM Agents & Human Auditors** | Semantic legal context, executive interpretations, judicial precedents, and YAML frontmatter. | Cross-domain reasoning, statutory crosswalks, exception argumentation, and human auditability. |
 | `forms/*` | **Compliance & Reporting Systems** | Machine-evaluable JSON schemas and Markdown return checklists. | Return preparation, ERP writeback payloads, and statutory disclosure schedules. |
 
@@ -141,7 +141,7 @@ In `section.json`, the legal instrument itself must be fully described so that s
 ```
 
 ### 4.3 Domain Whitelist Enforcement
-All citation URLs must belong to the regulatory domain whitelist defined in [`scripts/verify_citation_links.js`](file:///d:/work/packages/statutory/scripts/verify_citation_links.js). Citations to commercial blogs, paywalled content aggregators, or unvetted third-party websites are prohibited.
+All citation URLs must belong to the regulatory domain whitelist defined in [`scripts/verify_citation_links.js`](../scripts/verify_citation_links.js). Citations to commercial blogs, paywalled content aggregators, or unvetted third-party websites are prohibited.
 
 ### 4.4 Protocol Security & TLS Trust
 - **100% HTTPS Enforcement**: Insecure `http://` links are rejected by the linter.
@@ -213,13 +213,13 @@ npm run manifest:check
 Record the resulting root hash in release notes.
 
 ### Step 8: Client Pinning & Trust Anchor Verification
-1. Add the updated root digest to `PINNED_RELEASE_ROOTS` in [`src/index.js`](file:///d:/work/packages/statutory/src/index.js).
+1. Add the updated root digest to `PINNED_RELEASE_ROOTS` in [`src/index.js`](../src/index.js).
 2. For remote edge synchronization, verify Ed25519 digital signature validation against the MudraForge Root Authority.
 
 ### Step 9: Dual Regression Testing
 Execute both package unit tests and the core engine verification suite:
 ```powershell
-# 1. Package Regression Suite (49 tests)
+# 1. Package Regression Suite (88 test suites)
 npm run test
 
 # 2. Engine Unified Test Runner (68 suites)
@@ -228,7 +228,7 @@ npm --prefix ../../mudraforge-sarvam test
 # 3. Adesha Benchmark Runner (6 scenarios)
 node ../../mudraforge-sarvam/tests/benchmarks/adesha_benchmark_challenge_01_runner.js
 ```
-*Pass Criteria*: 100% passing across all 123 test suites and benchmark scenarios with 0 regressions.
+*Pass Criteria*: 100% passing across all 156 test suites and benchmark scenarios with 0 regressions.
 
 ### Step 10: SemVer Release & Distribution
 1. Bump package version in `package.json` and synchronize `STATUTORY_CLIENT_VERSION` in `src/index.js`.
@@ -259,10 +259,10 @@ Claims of test passage and release integrity are substantiated by the following
 
 | Verification Layer | Active Release Evidence | Location / Verification Command |
 |---|---|---|
-| **Cryptographic Root** | `sha256-3f25fc3941d29de5b8befc0ddb24d1bb2632067f00b200680cf784961616424c` | `npm run manifest:check` across all 59 files |
-| **Citation Network Liveness** | 70/70 passing citations across 13 regulatory domains (0 failures) | `node scripts/verify_citation_links.js --live` |
-| **Statutory Schema Conformance** | 18/18 sections, 19 circulars, 22 forms passing OKF v0.2 linter | `npm run validate` |
-| **Package Regression** | 49/49 test suites passing with 100% reproducible precision | `npm run test` in `packages/statutory` |
+| **Cryptographic Root** | `sha256-4bbe36c3db841b833dd2bebbd6c1c5ed735498e7b20d1221c323ceb211529fe0` | `npm run manifest:check` across all 86 files |
+| **Citation Network Liveness** | 76/76 passing citations across 5 regulatory domains (0 failures) | `node scripts/verify_citation_links.js --live` |
+| **Statutory Schema Conformance** | 29/29 sections, 30 circulars, 27 forms passing OKF v0.2 linter | `npm run validate` |
+| **Package Regression** | 88/88 test suites passing with 100% reproducible precision | `npm run test` in `packages/statutory` |
 | **Engine Invariant Regression** | 68/68 test suites passing across governance runtime and TLA+ oracles | `npm test` in `mudraforge-sarvam` |
 | **Adesha Benchmark Challenge 01** | 6/6 scenarios scored (Base 100/100, Variants A-E verified) | `node mudraforge-sarvam/tests/benchmarks/adesha_benchmark_challenge_01_runner.js` |
 | **Live NPM Consumer** | Installed and verified live from registry in clean consumer | `node scratch/fresh_public_npm_consumer/test_live_npm_benchmark.js` |
@@ -273,14 +273,14 @@ Claims of test passage and release integrity are substantiated by the following
 
 Before closing any maintenance task or cutting a new release, verify that each item is completed:
 
-- [ ] All 18 statutory provisions contain complete and valid `section.json` contracts.
+- [ ] All 29 statutory provisions contain complete and valid `section.json` contracts.
 - [ ] Every citation URL uses `https://` and resolves to an approved regulatory domain.
 - [ ] `npm run citations` reports 0 defects and 0 unauthorized domains.
 - [ ] `npm run validate` passes with 0 schema errors.
 - [ ] `npm run conformance` passes 12/12 fixture tests.
-- [ ] `npm run manifest:check` verifies all 59 files against SHA-256 digests.
+- [ ] `npm run manifest:check` verifies all 86 files against SHA-256 digests.
 - [ ] `PINNED_RELEASE_ROOTS` in `src/index.js` includes the active manifest root hash.
 - [ ] Two-pass precision lookup correctly resolves single-digit sections (`8`, `9(3)`).
-- [ ] All 49 package tests and 68 engine regression suites pass with 0 failures.
+- [ ] All 88 package tests and 68 engine regression suites pass with 0 failures.
 - [ ] Stale reference scan returns zero matches for deprecated names or legacy domains.
 - [ ] Version number in `package.json` exactly matches `STATUTORY_CLIENT_VERSION`.