/** Default TDS deduction rate (%) for schemes without an explicit value. */
export declare const DEFAULT_TDS_DEDUCTION_PERCENT = 2;
/** GST deduction rate (%) on final payable basic amount — fixed. */
export declare const GST_DEDUCTION_PERCENT = 2;
/** Labour cess deduction rate (%) on final payable basic amount — fixed. */
export declare const LABOUR_CESS_PERCENT = 1;
/**
 * Resolve a scheme TDS rate for calculations; falls back to {@link DEFAULT_TDS_DEDUCTION_PERCENT}.
 */
export declare function resolveTdsDeductionPercent(value: unknown): number;
/**
 * Format a deduction percent for invoice headers (e.g. 2 → "2", 0.1 → "0.1").
 */
export declare function formatDeductionPercentLabel(percent: number): string;
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