{"id":18024,"date":"2021-10-23T18:37:12","date_gmt":"2021-10-23T13:07:12","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=18024"},"modified":"2022-01-15T21:27:14","modified_gmt":"2022-01-15T15:57:14","slug":"all-about-loan-to-directors","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/","title":{"rendered":"All About Loan to Directors under Company Act"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e8b63284e20\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e8b63284e20\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#All_About_Loan_to_Directors\" title=\"All About Loan to Directors\">All About Loan to Directors<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#Brief_Introduction\" title=\"Brief Introduction\">Brief Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#After_the_Amendment_of_Company_Act_2013\" title=\"After the Amendment of Company Act 2013\">After the Amendment of Company Act 2013<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#Section_185_of_Companies_Act_2013\" title=\"Section 185 of Companies Act, 2013\">Section 185 of Companies Act, 2013<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#Ineligible_Person\" title=\"Ineligible Person\">Ineligible Person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#Conditions_for_Grant_of_Loan\" title=\"Conditions for Grant of Loan\">Conditions for Grant of Loan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#Exemptions_With_Regard_to_Loans_Advance_given_to_Directors\" title=\"Exemptions With Regard to Loans &amp; Advance given to Directors:\">Exemptions With Regard to Loans &amp; Advance given to Directors:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#Applicable_Penalties_under_Section-1854\" title=\"Applicable Penalties under Section-185(4)\">Applicable Penalties under Section-185(4)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/all-about-loan-to-directors\/#Brief_Sum_up\" title=\"Brief Sum up\">Brief Sum up<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18036\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Applicable-Penalties-under-Section-185.jpg\" alt=\"Applicable Penalties under Section-185\" width=\"870\" height=\"487\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"All_About_Loan_to_Directors\"><\/span><span style=\"color: #000080;\"><strong>All About Loan to Directors<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Brief_Introduction\"><\/span><span style=\"color: #000080;\"><strong>Brief Introduction<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>It is said that shareholders are owners of\u00a0the corporate. However,\u00a0really\u00a0it&#8217;s\u00a0the Board of Directors who exercise great control.<\/li>\n<li>Board of directors only take decisions regarding day to day operations and routine affairs of\u00a0the corporate.<\/li>\n<li>And it is very well said, that with control, there come risks of misuse as well. So\u00a0to forestall\u00a0directors from using the funds of\u00a0the corporate\u00a0simply at their will,<\/li>\n<li>Section 185 of Companies Act, 2013 was introduced to supply rules and regulations for Loans to Directors or related parties of directors by a corporation. During this article we&#8217;ll discuss Section 185 of Companies Act,2013 thoroughly.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"After_the_Amendment_of_Company_Act_2013\"><\/span><span style=\"color: #000080;\"><strong>After the Amendment of Company Act 2013<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Section 185 (amended Co. (Amendment) Act, 2017):<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18028\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Section-2B185-2BLoan-2BTo-2BDirectors-2B-2BCopy-1-190x300.jpg\" alt=\"Section-185\" width=\"857\" height=\"1353\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Section-2B185-2BLoan-2BTo-2BDirectors-2B-2BCopy-1-190x300.jpg 190w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Section-2B185-2BLoan-2BTo-2BDirectors-2B-2BCopy-1.jpg 648w\" sizes=\"(max-width: 857px) 100vw, 857px\" \/><\/p>\n<ul>\n<li>This section 185 Limits the restriction on loans, advances, &amp; other financial transactions to Directors of the company or its holding company, or any partner of such Director, or any firm where such Director or relative is a partner.<\/li>\n<li>Allows the company to make a loan, guarantee a loan, or provide security in connection with a loan to any person or entity in which any of the Directors has an interest, subject to the following conditions: \u2014 The corporation passing a Special Resolution in a General Meeting (Approval of at least 75 % of the members is required). \u2013<\/li>\n<li>The borrowing company&#8217;s use of loans must be limited to its primary business activity.<\/li>\n<li>In addition to the Company, the penalty requirements of Section 185 (4) of the Act now apply to an officer who is in default of the company. (which includes any Manager, Director or key managerial personnel or any person in accordance with whose directions A board of directors are accustomed to act)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_185_of_Companies_Act_2013\"><\/span><span style=\"color: #000080;\"><strong>Section 185 of Companies Act, 2013<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18032\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Loan-to-Directors1-300x270.jpg\" alt=\"Loan-to-Directors\" width=\"839\" height=\"755\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Loan-to-Directors1-300x270.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Loan-to-Directors1.jpg 565w\" sizes=\"(max-width: 839px) 100vw, 839px\" \/><\/p>\n<ul>\n<li>Under section-185 of Companies Act, 2013 the provisions in respect of giving loans to\u00a0 directors, or any security or guarantee to loans taken by<a href=\"https:\/\/www.caindelhiindia.com\/blog\/qualification-disqualification-of-directors\/\"> directors,<\/a> has been provided for.<\/li>\n<li>The section tells mainly the situations\u00a0within which\u00a0loans\u00a0cannot be\u00a0given and conditions under which loans\u00a0is\u00a0given but subject to certain conditions.<\/li>\n<li>It also states that during which conditions concurrence of shareholders is mandatory by way of a resolution.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ineligible_Person\"><\/span><span style=\"color: #000080;\"><strong>Ineligible Person<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to this section\u00a0an organization\u00a0isn&#8217;t\u00a0allowed\u00a0to supply\u00a0any\u00a0form of\u00a0loan (not even a book debt), security and guarantee to any of\u00a0the subsequent\u00a0persons-<\/p>\n<ul>\n<li>Any director of\u00a0the corporate\u00a0or its\u00a0company.<\/li>\n<li>In case any firm during which the director or relative could be a partner.<\/li>\n<li>Any of their relative or partner.<\/li>\n<\/ul>\n<p>So, it&#8217;s prohibited by law to grant any loan. Guarantee, security to those persons mentioned above. Well it\u2019s not that simple; law has got other provisions also future for us. So, allow us to proceed further.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Conditions_for_Grant_of_Loan\"><\/span><span style=\"color: #000080;\"><strong>Conditions for Grant of Loan<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Now, the law was very strict in Section-185 (1) above, but\u00a0during this\u00a0subsection it loosened itself\u00a0a bit\u00a0and allowed certain transactions but subject to conditions.\u00a0in step with\u00a0this section company can advance loan (including a book debt), security, guarantee in connection to a loan taken by\u00a0an individual\u00a0in whom the director of\u00a0the corporate\u00a0is interested.<\/p>\n<p>The main two parts of this provision are \u201cperson in whom director is interested\u201d and \u201cconditions to be satisfied\u201d. So,\u00a0allow us to\u00a0understand these two parts-<\/p>\n<p><span style=\"color: #000080;\"><strong>\u201cPerson in whom director is interested\u201d includes-<\/strong><\/span><\/p>\n<ul>\n<li>A private company\u00a0within which\u00a0such director\u00a0could be a\u00a0director or member.<\/li>\n<li>Anybody corporate in whose general meeting\u00a0a minimum of\u00a025% of the voting rights are exercised or controlled by one or more directors together.<\/li>\n<li>Where the director, manager or Board of Directors of a body corporate act per the instructions of Board or anybody or more directors of the lending company.<\/li>\n<\/ul>\n<p>In short if the lending company significantly controls operations or voting rights of\u00a0the corporate\u00a0then\u00a0it&#8217;ll\u00a0be allowed subject to conditions.<\/p>\n<p><strong><span style=\"color: #000080;\">\u201cConditions to be satisfied\u201d are-<\/span><\/strong><\/p>\n<ul>\n<li>Company should pass a special resolution\u00a0during a\u00a0general meeting. The explanatory statement to the notice should include full details about such proposed loan, guarantee or security\u00a0and therefore the\u00a0purpose\u00a0that\u00a0it&#8217;s\u00a0supposed to\u00a0be utilised.<\/li>\n<li>The borrowing company can use it\u00a0just for\u00a0its principal business activities.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Exemptions_With_Regard_to_Loans_Advance_given_to_Directors\"><\/span><span style=\"color: #000080;\">Exemptions With Regard to Loans &amp; Advance given to Directors:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18030\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Exemption-in-section-185-300x187.png\" alt=\"Exemption-in-section-185\" width=\"866\" height=\"540\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Exemption-in-section-185-300x187.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Exemption-in-section-185.png 600w\" sizes=\"(max-width: 866px) 100vw, 866px\" \/><\/p>\n<p>{<strong>Cases where 185(1) &amp; (2) needn&#8217;t be followed : Section-185 (3)}<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>In case of Loans to Subsidiary Company:<\/strong><\/li>\n<li><strong>Loans to the Managing Director or Whole Time Director:<\/strong><\/li>\n<li><strong>When Loans given by Banks and Financial Institutions to Subsidiaries:<\/strong><\/li>\n<li><strong>Loans to Companies as part of Ordinary Business:<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>This section provides about the cases where the provisions of the subsections discussed above\u00a0won&#8217;t\u00a0be applicable.<\/li>\n<li>Section 185 lays down the foundations where loan, security, guarantee are often given if some conditions are satisfied.<\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"31%\"><strong>Given by<\/strong><\/td>\n<td width=\"23%\"><strong>Given to\/In respect of<\/strong><\/td>\n<td width=\"45%\"><strong>Conditions<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"31%\"><strong>The Company<\/strong><\/td>\n<td width=\"23%\">Managing or Whole Time Director<\/td>\n<td width=\"45%\">\u00b7 Such facility is available to all the employees of the company.<\/p>\n<p>\u00b7 The said scheme is required to be approved by the members, by passing of a special resolution.<\/td>\n<\/tr>\n<tr>\n<td width=\"31%\"><strong>Company which provides loans, guarantees, securities in ordinary course of business<\/strong><\/td>\n<td width=\"23%\">Can be provided in respect of specified loans<\/td>\n<td width=\"45%\">\u00b7 Interest charged on the loan should not be less than rate of the yield on a 1 year, 3 year, 5 year or ten year Government Security.<\/p>\n<p>\u00b7 Term closest to the tenure of loan can be taken for comparison.<\/td>\n<\/tr>\n<tr>\n<td width=\"31%\"><strong>Loan\/Guarantee\/Security given by Holding Company for a loan given by itself<\/strong><\/td>\n<td width=\"23%\">Wholly Owned Subsidiary Company<\/td>\n<td width=\"45%\">\u00b7 Loan to be used only in respect of principal business activities by subsidiary<\/td>\n<\/tr>\n<tr>\n<td width=\"31%\"><strong>Guarantee\/Security given by Holding Company for a loan given by Bank or a Financial Institution<\/strong><\/td>\n<td width=\"23%\">Wholly Owned Subsidiary Company<\/td>\n<td width=\"45%\">\u00b7 When Loan to be used only in respect of principal business activities by subsidiary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Now, last\u00a0a part of\u00a0the section is what happens if the provisions of the section\u00a0don&#8217;t seem to be\u00a0followed-<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Applicable_Penalties_under_Section-1854\"><\/span><span style=\"color: #000080;\"><strong>Applicable Penalties under Section-185(4)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18034\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Applicable-Penalties-under-Section-1854.-300x150.jpg\" alt=\"Applicable Penalties under Section-185(4)\" width=\"804\" height=\"402\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Applicable-Penalties-under-Section-1854.-300x150.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/10\/Applicable-Penalties-under-Section-1854..jpg 600w\" sizes=\"(max-width: 804px) 100vw, 804px\" \/><\/p>\n<ul>\n<li>As we see the law has laid down detailed provisions on what an organization should do and not do.<\/li>\n<li>However, if an organization still fails to abide by the provisions of Section 185 of Companies Act, 2013 &amp; contravenes any of the provisions then it&#8217;ll subject to penalties.<\/li>\n<li>Lending Company will be punishable with a fine Minimum INR 5,00,000\/- which can be extended to INR 25,00,000\/- (maximum).<\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"20%\"><strong>Penalty will be levied on<\/strong><\/td>\n<td width=\"39%\"><strong>Minimum<\/strong><\/td>\n<td width=\"40%\"><strong>Maximum<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"20%\"><strong>Company<\/strong><\/td>\n<td width=\"39%\">In this case Fine of Rs.5 lakhs<\/td>\n<td width=\"40%\">In this case\u00a0 Fine of Rs.25 lakhs<\/td>\n<\/tr>\n<tr>\n<td width=\"20%\"><strong>Every Officer in default<\/strong><\/td>\n<td width=\"39%\">Fine of Rs.5 lakhs or Imprisonment up to 6 months<\/td>\n<td width=\"40%\">Fine of Rs.25 lakhs or Imprisonment up to 6 months<\/td>\n<\/tr>\n<tr>\n<td width=\"20%\"><strong>Borrower<\/strong><\/td>\n<td width=\"39%\">Face Fine of Rs.5 lakhs or 6 months imprisonment \/ Both<\/td>\n<td width=\"40%\">Face Fine of Rs.25 lakhs or 6 months imprisonment\/Both<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Brief_Sum_up\"><\/span><span style=\"color: #000080;\"><strong>Brief Sum up<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Looking at provisions of Section-185 of Companies Act, 2013,\u00a0we are able to\u00a0understand intention of the law. The intention of the law is\u00a0to supply\u00a0safety to the shareholders\u2019 rights.<\/li>\n<li>In most of the permitted cases resolution from members is compulsory. business\u00a0mustn&#8217;t\u00a0be hindered\u00a0due to\u00a0very stringent provisions.\u00a0that&#8217;s\u00a0the rationale, why the\u00a0loan to subsidiaries is permitted.<\/li>\n<li>If\u00a0an organization\u00a0wants\u00a0to supply\u00a0loans as a facility to its employees, as\u00a0a regular\u00a0policy than\u00a0that&#8217;s\u00a0also permitted.<\/li>\n<li>In the Company law is taking care of the interests of all parties involved in the transaction.<\/li>\n<li>Companies are also required to abide the provisions of law and avoid unnecessary penalty and litigations.<\/li>\n<\/ul>\n<p>Popular Article :<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/mca-proposes-change-in-process-of-obtaining-fresh-director-identification-number\/\">Process of obtaining fresh DIN<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/are-you-a-directorthen-you-have-to-file-ekyc-dir3-form.html\">Are you a Director- then need to file E-KYC DIR-3 Form<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/closure-of-subsidiary-company\/\">CLOSURE OF SUBSIDIARY COMPANY<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/compliance-for-foreign-subsidiary-companies-in-india\/\">Compliance for Foreign Subsidiary Companies in India<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>All About Loan to Directors Brief Introduction It is said that shareholders are owners of\u00a0the corporate. However,\u00a0really\u00a0it&#8217;s\u00a0the Board of Directors who exercise great control. Board of directors only take decisions regarding day to day operations and routine affairs of\u00a0the corporate. And it is very well said, that with control, there come risks of misuse as &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[258],"tags":[10027],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/18024"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=18024"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/18024\/revisions"}],"predecessor-version":[{"id":21173,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/18024\/revisions\/21173"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=18024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=18024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=18024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}