Append-only. Never rewrite existing lines.
| Timestamp | Operation | Description | Files Touched |
|---|---|---|---|
| 2026-04-12 | SETUP | Vault initialized with CLAUDE.md, master index, old-new mapping | 4 files created |
| 2026-04-12 | INGEST | Sections 67-86 capital gains from extracted JSON | 20 pages created, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-12 | LINT | Capital gains folder full audit | 20 unverified, 19 with VERIFY placeholders, 3 mapping gaps, report saved to output/ |
| 2026-04-12 | ENRICH | Key Structure + Cross-References for s067-s081, s083-s086 | 19 pages enriched, [VERIFY] placeholders replaced with extracted content |
| 2026-04-12 | INGEST | Sections 110-145 (carry forward + deductions) from PDF pages 171-216 | 36 pages created in deductions/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-12 | INGEST | Sections 231-280 (assessment: tonnage tax, authorities, jurisdiction, powers, PAN, returns, assessment procedure, reassessment) from PDF pages 308-372 | 50 pages created in assessment/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-12 | INGEST | Sections 392-403 (TDS/TCS: salary TDS, consolidated non-salary TDS rates with 3 tables + exemptions + nil-deduction declarations, TCS, certificates, compliance/reporting, failure consequences, processing, relaxation power, bar on direct demand, 47 definitions, advance tax liability) from PDF pages 465-509 | 12 pages created in tds-tcs/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-12 | INGEST | Sections 356-389 (Chapter XVIII: Appeals, Revisions and Alternate Dispute Resolutions — appeals to JC(A)/CIT(A), ITAT, HC, SC; general appeal provisions; avoiding repetitive appeals; revision by PCIT/CIT prejudicial to revenue and other orders; DRC; advance rulings) from PDF pages 443-463 | 34 pages created in appeals-revision/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-12 | INGEST | Sections 26-66 (Chapter IV, Part D: Profits and Gains of Business or Profession — charging section, computation, deductions for rent/employee welfare/bad debts/depreciation/other, disallowances, deemed profits, actual cost/WDV/forex, amortisation of preliminary/telecom/VRS/mineral expenses, scientific research, specified business capital expenditure, tea/coffee/rubber/site restoration funds, presumptive taxation for residents and non-residents, royalty/FTS, head office expenditure, insurance business, revenue recognition, books of account, tax audit, co-operative bank reorganisation, interpretation) from PDF pages 55-121 | 41 pages created in business-profession/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-13 | INGEST | Sections 190-235 (Chapter XIII: Determination of Tax in Special Cases — Part A: tax on no-tax income, provident fund, block assessment, GDRs, lottery/VDA/patents/carbon credits, unexplained income; Part B: STCG/LTCG with STT; Part C: new tax regime for companies/individuals/co-ops; Part D: MAT/AMT; Part E: non-residents/foreign companies — dividend/royalty/FTS, NRI provisions, OBU/IFSC, POEM; Part F: pass-through entities — securitisation trusts, VCF, business trusts, investment funds; Part G: tonnage tax scheme for shipping companies) from PDF pages 250-315 | 46 pages created in special-provisions/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-13 | INGEST | Sections 1-10 (Chapter I: Preliminary — short title, definitions split into clauses 1-50 and 51-101, tax year; Chapter II: Basis of Charge — charge of income-tax, scope of total income, residence in India, income deemed received/dividend, income deemed to accrue salary/dividend/interest, income deemed to accrue business connection/property/capital asset/royalty/FTS, apportionment Portuguese Civil Code) from PDF pages 1-39 | 11 pages created in preliminary/, _master-index updated, _old-new-mapping updated |
| 2026-04-13 | INGEST | Sections 11-12 + Schedules II-VIII (Chapter III: Incomes Which Do Not Form Part of Total Income — umbrella sections 11-12 delegating to Schedules; Schedule II: general exemptions all persons including agricultural income, life insurance, PF, gratuity, pension, leave encashment, VRS, scholarships, HRA; Schedule III: eligible persons including charitable trusts, educational institutions, hospitals, religious trusts, s.12AB entities; Schedule IV: non-residents, foreign companies, sovereign wealth funds, pension funds; Schedule V: investment funds, business trusts, REITs/InvITs, AIFs, mutual funds; Schedule VI: IFSC/GIFT City entities; Schedule VII: 49 persons exempt from tax entirely; Schedule VIII: political parties and electoral trusts) from PDF pages 40 + 592-651 | 9 pages created in exempt-income/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-13 | INGEST | Sections 236-261 (Chapter XIV: Tax Administration — Part A: Authorities, jurisdiction and functions — income-tax authority classes, appointment, control, CBDT instructions, Taxpayer’s Charter, jurisdiction of authorities and AOs, case transfer, change of incumbent, faceless jurisdiction; Part B: Powers — discovery and evidence, search and seizure, requisition, reasons non-disclosure, application of seized assets, copying/retention/release of seized books, call for information, survey, collect certain information, inspect company registers, ancillary powers, judicial proceedings, disclosure of assessee information, prescribed authority information calls, faceless collection, interpretation/definitions) from PDF pages 316-337 | 26 pages created in authorities/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-13 | INGEST | Sections 390-391, 403-430 (Chapter XIX: Collection and Recovery of Tax — Part A: General payment modes, direct payment; Part C: Advance tax — liability, conditions, computation, voluntary/AO-ordered payment, instalments (15 Jun/Sep/Dec/Mar), default, credit; Part D: Collection and Recovery — demand notice (30 days), TRO certificate/jurisdiction, stay of proceedings, recovery modes (attachment/garnishee/arrest/sale), State Govt recovery, foreign agreements, penalties/fines/interest recovery, tax clearance certificate, non-resident asset recovery; Part E: Interest — 234A return default 1%, 234B advance tax shortfall 1%, 234C instalment deferment 1%, 234D excess refund 0.5%; Part F: Fees — 234E statements Rs.200/day, 234F late return Rs.1000/5000, 234G statement/certificate, 234H Aadhaar Rs.1000) from PDF pages 464-530 (excl Part B TDS/TCS already in tds-tcs/) | 30 pages created in collection-recovery/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-13 | INGEST | Sections 431-438 (Chapter XX: Refunds — refund of excess tax, person entitled in special cases, form/limitation, refund for denying TDS liability, refund on appeal, correctness not questioned, interest on refunds 0.5%/month s.244A equivalent, set off and withholding with PCIT approval 60-day hold) from PDF pages 531-535 | 8 pages created in refunds/, _index updated, _master-index updated |
| 2026-04-13 | GAP-FILL | Final gap-fill: 126 wiki pages created across 5 gaps to reach 536/536 (100%). Gap 5: Sections 281–355 (75 pages — reassessment 281–286, rectification/demands 287–291, block assessment 292–300, legal representatives/agents 301–306, trusts/beneficiaries/HUF/firms/succession 307–333, non-profit organisations 334–349, permitted investments/violations 350–355) → assessment/ (20), exempt-income/ (6), business-profession/ (27), capital-gains/ (16), other-sources/ (6). Gap 4: Sections 157–189 (33 pages — rebates 157–158, DTAA 159–161, transfer pricing 162–173, anti-avoidance/GAAR 174–184, cash transaction modes 185–189) → clubbing-setoff/ (17), special-provisions/ (16). Gap 3: Sections 146–156 (11 pages — employee cost, OBU/IFSC, inter-corporate dividends, co-op societies, startups, patents, rebates) → deductions/ (11). Gap 2: Sections 87–91 (5 pages — shifting of undertaking, SEZ, compulsory acquisition extension, cost of improvement, capital gains definitions) → capital-gains/ (5). Gap 1: Sections 13–14 (2 pages — heads of income classification, income not forming part of total income) → exempt-income/ (2). 9 sections required manual text re-extraction (all fixed). _master-index.md updated to 536/536. | 126 pages created in 8 folders, _master-index.md updated |
| 2026-04-13 | INGEST | Sections 499-536 (Chapter XXIII: Miscellaneous — void transfers, provisional attachment, service of notice (general/electronic/authentication/HUF disruption/firm dissolution/discontinued business), NR liaison office statements, Indian concern information, cinematograph/OTT statements, SFT/reportable accounts, crypto-asset information, AIS, CbCR international group reporting, publication of assessees, registered valuers, authorised representative, rounding off, receipt, indemnity, immunity from prosecution, cognizance of offences, probation/BNSS not to apply, curable defects/notice deemed valid, presumption in search, search authorisation, bar of civil suits, mineral oil exemption, condonation of delay, withdrawal of approval, pending legislation, UT exemption rescission, power to frame schemes, power to make rules, laying before Parliament, removal of difficulties, section 536 Repeal and savings with all 4 sub-sections and clauses (a)-(v) covering transition from IT Act 1961) from PDF pages 562-589 | 38 pages created in miscellaneous/, _index updated, _master-index updated, _old-new-mapping updated |
| 2026-04-13 18:59 | INGEST | IT Rules 2026 (all 333 rules) | 333 rule pages created in wiki/rules/, _index.md created, 144 Act sections backlinked, _master-index updated |
| 2026-04-13 21:22 | UPDATE | old_rule_1962 field populated for all 333 rules | Navigator PDF parsed, 310 mapped to 1962 equivalents, 23 New Rules |
| 2026-04-13 22:20 | INGEST | CBDT Circulars (85 entries) | 74 pages created, _index.md created, 45 Act sections backlinked |