Samadhan-Bharat-Epoch1-22Lang-Dispute-Audit

About Dataset

Samadhan Bharat Epoch 1 is an empirical national benchmark dataset engineered to test and validate sovereign Digital Public Infrastructure (DPI) for automated MSME delayed payment adjudication. Key Structural Capabilities: 1. 22 Indic Constitutional Languages: Spans all 22 Eighth Schedule languages (Hindi, Tamil, Telugu, Kannada, Malayalam, Bengali, Marathi, Gujarati, Odia, Punjabi, Assamese, Maithili, Santali, Kashmiri, Nepali, Sindhi, Konkani, Dogri, Manipuri, Bodo, Sanskrit, Urdu) with authentic vernacular scripts. 2. Section 16 MSMED Act Compounding: Accurately calculates mandatory monthly compound penal interest at three times the RBI Bank Rate (20.25% p.a.) from Day 46 onwards. 3. Section 16(2)(b) CGST Act Statutory Estoppel: Establishes that corporate buyer ITC claims in GSTR-3B Table 4(A)(5) act as an unassailable legal admission of supply receipt, rendering fabricated post-45-day commercial disputes void ab initio. 4. Section 43B(h) Income Tax Act Disallowance: Automatically computes non-deductible unpaid MSME expenses, generating immediate direct corporate tax demand for the CBDT. 5. RBI CRILC & CIBIL Banking Integration: Automates Special Mention Account (SMA-0, SMA-1, SMA-2) classification and drawing-power restriction warnings on delinquent corporate buyers. Dataset contains zero missing values across all 10,000 records, complete with verified buyer GSTINs, supplier Udyam identifiers, and dispatched Indic SMS notifications.