Financial & Forensic Agents - AgenticProfessionals.Net

Financial Forensic & Audit Pipeline

Automated multi-layered forensic reconstruction of debtor financial transactions.

PUFE & IBC Section 43–66 Certified

Step 01

Ledger & Bank Ingestion

High-volume parsing of Tally/SAP journal entries, bank statement PDFs, and GST portal GSTR-2A/3B data.

Step 02

Look-Back Period Traversal

Application of statutory 1-year (unrelated) and 2-year (related party) look-back filters under Section 43(4).

Step 03

PUFE Classification

Algorithmic categorization into Preferential (§43), Undervalued (§45), Extortionate (§50), and Fraudulent (§66) exhibits.

Step 04

Valuation & Court Dossier

Compilation of Section 43/45 avoidance application schedules and DCF/NAV registered valuation benchmarks.

Financial Agent Roster

Autonomous Forensics & Valuation Engines

Specialized subagents for transaction auditing, fund flow reconstruction, and valuation checks.

Forensic Auditor PUFE Avoidance

Avoidance & PUFE Transaction Scanner

Cross-references millions of debtor ledger entries during statutory look-back periods. Classifies transactions into Section 43 (Preferential), Section 45 (Undervalued), Section 50 (Extortionate), and Section 66 (Fraudulent Trading) with supporting evidence.

/avoidance-scan Fraud Flags

Bank Triage Cash Flow Audit

Forensic Bank Statement & Ledger Auditor

Ingests bank statements across all operating accounts. Detects circular transactions, round-tripping, unauthorized third-party transfers during the moratorium, and unusual cash withdrawals by promoters.

/forensic-ledger Circular Flow Trace

Valuation Benchmark IBBI Reg 35

Registered Valuation Benchmark Evaluator

Verifies valuation estimates submitted by Registered Valuers (RVs) across Land & Building, Plant & Machinery, and Securities/Financial Assets under Regulation 35. Evaluates DCF growth assumptions, capitalization rates, and scrap valuations.

/valuation-bench Fair vs Liquidation

Tax Compliance GST & Income Tax

Tax & Statutory Dues Specialist

Audits tax claims submitted by state and central revenue departments. Distinguishes pre-CIRP tax dues from post-commencement operational expenses, verifies Input Tax Credit (ITC) eligibility, and computes Section 88 liability.

/tax-audit ITC Verification

Debt Audit Interest & Penal

Debt Reconciliation & Penal Interest Stripper

Audits financial creditor statements of account against sanctioned credit facility letters. Strips post-insolvency commencement date (ICD) penal interest and compounding charges in strict accordance with the Supreme Court decision in Essar Steel.

/interest-audit Penal Recalibration

Asset Tracing Siphoning Trace

Fund Siphoning & Asset Tracing Engine

Maps fund flows out of corporate debtor accounts into sister concerns and shell entities. Compiles transaction trees and asset recovery schedules for Section 66 fraudulent trading applications before the Adjudicating Authority.

/trace-siphoning Fund Flow Graph

PIPIE-IDE • Financial Forensic Execution

Air-Gapped Forensic Engine

$ haya agent run finance/avoidance --ledger "data/financials/ledger_fy23_24.csv" --lookback 730d
[+] Initializing PUFE look-back traversal (730 days prior to Insolvency Commencement Date)...
[*] Parsing 142,880 ledger rows across 6 banking channels... OK
[!] Section 43 (Preferential): 14 transactions flagged totaling ₹18.42 Cr (Transferred to operational creditor within 30 days prior to filing).
[!] Section 45 (Undervalued): 3 immovable property conveyances flagged (Book Value ₹42.10 Cr, Sold for ₹11.50 Cr to promoter entity).
[*] Section 50 (Extortionate Credit): Zero transactions flagged.
[!] Section 66 (Fraudulent Trading): ₹9.75 Cr unexplained cash diversion via 4 sister entities with common directorship.
[SUCCESS] Avoidance investigation matrix synthesized with full voucher exhibits.
[EXPORT] Generated: artifacts/reports/PUFE_AUDIT_SCHEDULE_IBC_SEC43_45_66.pdf

Autonomous Financial & Forensic Agents