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[Aug 24] Implement recipient receipt verification #11

Description

@Avinash1286

Let a recipient independently verify the disclosed payroll line.

  • Typed-data payer signature
  • Portable receipt JSON
  • Merkle verification
  • Registry comparison
  • Transaction reference check
  • Tamper-failure tests

Exit criterion: a recipient independently validates the committed line without learning other rows.

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P0Required for the hackathon MVPreceiptsEncrypted claims and verification

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