Whole file

shivprime94/file-itr

The author described this change as “fix(itr-engine): count VDA toward basic-exemption residual for 111A/112/112A (#26)”. It counts as a record because the check below fails on the code as it stood at e6604879d and passes on e34e2c23a, with nothing else changed between the two runs.

Projectshivprime94/file-itr

Fix saved2026-08-01

Sharing licenceMIT · LICENSE

Change size+9 −3

What the code was meant to do, written into the code itself as a save note

fix(itr-engine): count VDA toward basic-exemption residual for 111A/112/112A (#26)

The change

94	94		table.get("exemption.ltcg_112a", ay_ref_date).value, Decimal("0"))
95	95
96	96		# Residents set unexhausted basic exemption against 111A/112/112A — never
97		-	# VDA (s.115BBH). check_scope already refuses non-residents in Phase 1,
98		-	# but guard anyway so the rule stays load-bearing if that changes.
	97	+	# VDA (s.115BBH). VDA still consumes the exemption residual for the
	98	+	# purpose of measuring what remains: if VDA alone already fills total
	99	+	# income above the BEL, no 111A/112/112A relief remains. check_scope
	100	+	# already refuses non-residents in Phase 1, but guard anyway so the rule
	101	+	# stays load-bearing if that changes.
99	102		if taxpayer.resident and table.get(
100	103		"basic_exemption.adjust_against_special_cg", ay_ref_date).value:
101		-	unexhausted = max(exemption_limit - slab_base, Decimal("0"))
	104	+	# Income that is taxed but cannot itself absorb BEL still counts toward
	105	+	# whether any BEL residual exists (VDA @ s.115BBH).
	106	+	bel_base = slab_base + raw[Bucket.VDA_115BBH]
	107	+	unexhausted = max(exemption_limit - bel_base, Decimal("0"))
102	108		order = [Bucket(v) for v in
103	109		table.get("engine.basic_exemption_adjust_order", ay_ref_date).value]
104	110		for b in order:

The check that tells the two apart

fail→pass·skills/itr-india/engine/tests/test_rates.py::test_basic_exemption_residual_reduced_by_vda

Check file skills/itr-india/engine/tests/test_rates.py, taken without changes from the fix and copied onto the older code, so the exact same check runs against both versions.

Origin and history

The fixe34e2c23a71e9a6bc86dc00f2b7cb74c2dae0ad4

The code before ite6604879d78049efe91f4b0af41457d9d5aa60bc

Broken version dated2026-08-01

Moduleskills.itr-india.engine.rates

Units changedcompute_tax

Fingerprint1d2de134228865af

Checked2026-08-18 by goldset/0.1

Every field above is generated by our program. None of it is written by hand.

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