Benjamin-eecs/openrsi-commit-runtime-assets

1diff --git a/CHANGELOG.md b/CHANGELOG.md2index 3795655..742cb8f 1006443--- a/CHANGELOG.md4+++ b/CHANGELOG.md5@@ -89,6 +89,20 @@ parser tuned to their template family.6   positive-units branch of `get_transaction_type`. Acts as a7   self-validating safety net for the entire transaction stream,8   not just the Franklin case.9+- **Stamp-duty allocation on split lots.** When a single purchase10+  lot is consumed across N disposals the `FIFOUnits.sell` re-queue11+  carried the *full* original stamp duty on every remaining slice,12+  so the proportional allocation re-claimed the same paid stamp13+  on each disposal — total stamp claimed grew unboundedly with14+  split depth. (Worked example: 300-unit lot with ₹1.25 stamp,15+  split 100/100/100 → total claimed ₹2.29 vs ₹1.25 paid, an 84%16+  over-claim that further widens for deeper splits.) The lot is17+  now re-queued with the *unallocated remainder* (`purchase_tax -18+  stamp_duty`), so the invariant `Σ(stamp_claimed) == stamp_paid`19+  holds exactly across any number of partial consumptions. Section20+  48 only permits deducting the stamp actually paid as a21+  transfer expense, so the prior behaviour over-stated the22+  deduction on Schedule 112A.23 24 ## 0.9.0 - 2026-05-2225 - Add support for CDSL statements26diff --git a/casparser/analysis/gains.py b/casparser/analysis/gains.py27index 6cdab42..240413e 10064428--- a/casparser/analysis/gains.py29+++ b/casparser/analysis/gains.py30@@ -364,10 +364,15 @@ class FIFOUnits:31 32             pending_units -= units33             if pending_units < 0 and purchase_nav is not None:34-                # Sale is partially matched against the last buy transactions35-                # Re-add the remaining units to the FIFO queue36+                # Sale is partially matched against the last buy transactions.37+                # Re-add the remaining units to the FIFO queue with the38+                # *unallocated* stamp-duty remainder — not the full original.39+                # Otherwise a lot consumed across N disposals would re-claim40+                # the full original stamp on every disposal, over-stating the41+                # transfer-expense deduction on Schedule 112A by a factor42+                # that grows with split depth.43                 self.transactions.appendleft(44-                    (purchase_date, -1 * pending_units, purchase_nav, purchase_tax)45+                    (purchase_date, -1 * pending_units, purchase_nav, purchase_tax - stamp_duty)46                 )47 48 49