File size: 5,833 Bytes
559318d | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 | #!/bin/bash
set -uxo pipefail
SCRIPT_DIR="$(cd "$(dirname "$0")" && pwd)"
cd /workspace
git config --global --add safe.directory /workspace
mkdir -p /logs/verifier
git checkout 84cdbdc97389f41a748c72e57b83f9fe89ec12d4 -- tests/test_gains.py || true
git apply --verbose --reject - <<'EOF_R2E_TEST_PATCH'
diff --git a/tests/test_gains.py b/tests/test_gains.py
index 49d65e1..0685a83 100644
--- a/tests/test_gains.py
+++ b/tests/test_gains.py
@@ -140,6 +140,104 @@ class TestGainsClass:
with pytest.raises(GainsError):
FIFOUnits(test_fund, transactions)
+ def test_stamp_duty_split_lot_does_not_exceed_paid(self):
+ """When a single purchase lot is consumed across multiple
+ disposals, the sum of stamp duty allocated across those
+ disposals must not exceed the original stamp paid.
+
+ Regression guard for the FIFOUnits.sell bug where a
+ partially-consumed lot was re-queued with the FULL original
+ purchase_tax (instead of the unallocated remainder), causing
+ the per-disposal proportional allocation to re-claim the
+ same stamp on every subsequent disposal from the same lot.
+ Worked example with this 3-way 100/100/100 split of a
+ 300-unit lot with ₹1.25 stamp:
+
+ - Disposal 1: round(1.25 × 100/300, 2) = 0.42 (lot re-queued
+ with remainder 0.83)
+ - Disposal 2: round(0.83 × 100/200, 2) = 0.42 (lot re-queued
+ with remainder 0.41)
+ - Disposal 3: round(0.41 × 100/100, 2) = 0.41
+ - Total claimed = 1.25 = exactly stamp paid ✓
+
+ Under the pre-fix code the lot was re-queued with the full
+ 1.25 each time, producing a total of ~2.29 — an 84% over-
+ claim that grows worse with split depth.
+ """
+ fund = Fund("Split-Lot Fund", "SL", "INF000SL0001", "EQUITY")
+ purchase_dt = date(2020, 1, 1)
+ transactions = [
+ TransactionData(
+ date=purchase_dt,
+ description="Purchase",
+ amount=Decimal("3000.00"),
+ units=Decimal("300.000"),
+ nav=Decimal("10.000"),
+ balance=Decimal("300.000"),
+ type=TransactionType.PURCHASE,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=purchase_dt,
+ description="*** Stamp Duty ***",
+ amount=Decimal("1.25"),
+ units=None,
+ nav=None,
+ balance=None,
+ type=TransactionType.STAMP_DUTY_TAX,
+ dividend_rate=None,
+ ),
+ # Three 100-unit redemptions on distinct dates (held > 1yr,
+ # so they're LTCG; specific dates don't matter for the
+ # stamp-allocation invariant).
+ TransactionData(
+ date=date(2022, 1, 1),
+ description="Redemption",
+ amount=Decimal("-2000.00"),
+ units=Decimal("-100.000"),
+ nav=Decimal("20.000"),
+ balance=Decimal("200.000"),
+ type=TransactionType.REDEMPTION,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=date(2022, 2, 1),
+ description="Redemption",
+ amount=Decimal("-2000.00"),
+ units=Decimal("-100.000"),
+ nav=Decimal("20.000"),
+ balance=Decimal("100.000"),
+ type=TransactionType.REDEMPTION,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=date(2022, 3, 1),
+ description="Redemption",
+ amount=Decimal("-2000.00"),
+ units=Decimal("-100.000"),
+ nav=Decimal("20.000"),
+ balance=Decimal("0.000"),
+ type=TransactionType.REDEMPTION,
+ dividend_rate=None,
+ ),
+ ]
+ fifo = FIFOUnits(fund, transactions)
+
+ # Three disposals, three gain entries.
+ assert len(fifo.gains) == 3
+
+ total_stamp = sum((ge.stamp_duty for ge in fifo.gains), Decimal("0"))
+
+ # Section 48 invariant: deductible transfer expense ≤ paid.
+ assert total_stamp <= Decimal("1.25"), (
+ f"Total stamp claimed ({total_stamp}) exceeds stamp paid (1.25); "
+ f"per-disposal stamps were {[ge.stamp_duty for ge in fifo.gains]}"
+ )
+ # Stronger: with the remainder-aware re-queue the rounding
+ # residual gets absorbed into the final disposal, so the
+ # total equals the paid stamp exactly.
+ assert total_stamp == Decimal("1.25")
+
def _ltcg_entry(fy, fund, purchase_date, sale_date, units="100.000"):
"""Build a minimal LTCG GainEntry (EQUITY, held > 1yr) for the
EOF_R2E_TEST_PATCH
R2E_APPLY_RC=$?
if [ "$R2E_APPLY_RC" -ne 0 ]; then
echo "0.000000" > /logs/verifier/reward.txt
printf '%s' '{"reward": 0.0, "resolved": false, "parse_status": "test_patch_apply_failed"}' > /logs/verifier/reward-details.json
echo "R2E: test_patch failed to apply (rc=$R2E_APPLY_RC) — failing closed" >&2
exit 0
fi
( python -m pytest -v tests/test_gains.py ) > /logs/verifier/test_output.log 2>&1
TEST_EXIT_CODE=$?
cat /logs/verifier/test_output.log
python3 "$SCRIPT_DIR/verifier.py" --log /logs/verifier/test_output.log --f2p "$SCRIPT_DIR/f2p.json" --p2p "$SCRIPT_DIR/p2p.json" --test-cmds 'python -m pytest -v tests/test_gains.py' --exit-code "$TEST_EXIT_CODE" --out-dir /logs/verifier || { [ "$TEST_EXIT_CODE" -eq 0 ] && echo "1.0" > /logs/verifier/reward.txt || echo "0.0" > /logs/verifier/reward.txt; }
git checkout 84cdbdc97389f41a748c72e57b83f9fe89ec12d4 -- tests/test_gains.py || true
exit 0
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