1. Deterministic Execution Guarantee
Tax calculation on Artha is executed entirely through deterministic, compiled TypeScript code. AI or LLMs are never used for calculation.
2. 5% Cash Safe-Harbor Verification
Finance Act 2023 enacted enhanced limits (₹3 Crores for 44AD, ₹75 Lakhs for 44ADA) where cash receipts are ≤ 5.0% of total turnover.
3. Advance Tax & Rule 119A Mechanics
Under Section 211(1)(b), 100% advance tax is due by 15 March. Section 234C 1% interest and Section 234B 1% interest truncate principal base to lower multiples of ₹100 u/r 119A.