Changelog

0.1.0

• FY-versioned rules data (FY 2024-25, FY 2025-26) with citations.
• compute, thresholds, interest, return 26Q, explain, reconcile commands.
• Threshold tracking with catch-up deduction, 206AA / 206AB / section 197 precedence.
• Challan FIFO allocation, section 201(1A) interest, section 234E fee.
• Synthetic FY 2025-26 example data set (60 deductees, 900 payments).