feat(nri): demo-data toggle + sourced indicative DTAA rates#4
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- DTAA Explorer now returns real headline treaty rates for the 6 corridors (sourced from the CBDT 'DTAA v. Income-tax Act' chart + PwC India WHT summary), cited and still flagged ca_review_required (conditions/MLI need a CA). - Customs calculator: a 'demo' flag fills illustrative SAMPLE rates for common HSN codes, flagged is_sample_data + a 'SAMPLE DATA' note. Default (non-demo) stays honest and reports missing rates — never guesses. - Frontend: 'Demo data' toggle on the Customs tab + a sample-data warning badge. - 4 new tests (163 total). Customs HSN/rates NOT fabricated as authoritative.
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DTAA: real headline treaty rates for USA/UAE/UK/Canada/Australia/Singapore, sourced from the CBDT 'DTAA v. Income-tax Act' chart + PwC, cited and flagged
ca_review_required(bands/MLI need CA sign-off).Customs: a
demotoggle fills illustrative sample rates for common HSN codes (badged 'SAMPLE DATA'); the default stays honest and reports missing rates — customs values are not fabricated as authoritative.163 backend tests pass; frontend builds clean.
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