{"id":22454,"date":"2022-06-21T15:21:54","date_gmt":"2022-06-21T09:51:54","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22454"},"modified":"2022-09-25T15:43:46","modified_gmt":"2022-09-25T10:13:46","slug":"cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/","title":{"rendered":"TDS on perquisites U\/s 194R &#038; its Impact on Business"},"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-69d4a98510778\" 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-69d4a98510778\"  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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#CBDT_Guidelines_on_applicability_of_TDS_Provision_Us_194R\" title=\"CBDT Guidelines on applicability of TDS Provision U\/s 194R\">CBDT Guidelines on applicability of TDS Provision U\/s 194R<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#TDS_Rate_Us_194R\" title=\"TDS Rate U\/s 194R\">TDS Rate U\/s 194R<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Applicable_TDS_Rate_Us_194R\" title=\"Applicable TDS Rate U\/s 194R\">Applicable TDS Rate U\/s 194R<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#What_are_the_condition_for_TDS\" title=\"What are the condition for TDS\">What are the condition for TDS<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Eligibility_Criteria_for_Tax_Deductor\" title=\"Eligibility Criteria for Tax Deductor\">Eligibility Criteria for Tax Deductor<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Guidelines_issued_by_CBDT_on_applicability_of_TDS_Provision_Us_194R\" title=\"Guidelines issued by CBDT on applicability of TDS Provision U\/s 194R\">Guidelines issued by CBDT on applicability of TDS Provision U\/s 194R<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Perquisites_or_Benefits_on_which_TDS_is_needed_to_be_deducted\" title=\"Perquisites or Benefits on which TDS is needed to be deducted\">Perquisites or Benefits on which TDS is needed to be deducted<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#If_the_recipient_is_not_liable_to_pay_TDS_on_the_such_Benefits\" title=\"If the recipient is not liable to pay TDS on the such Benefits\">If the recipient is not liable to pay TDS on the such Benefits<\/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\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Is_this_section_apply_to_advantages_or_perquisites_received_in_cash_or_kind\" title=\"Is this section apply to advantages or perquisites received in cash or kind?\">Is this section apply to advantages or perquisites received in cash or kind?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Valuation_of_the_benefitperquisite\" title=\"Valuation of the benefit\/perquisite\">Valuation of the benefit\/perquisite<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Other_circumstances_reasons_have_been_explained\" title=\"Other circumstances\/ reasons have been explained.\">Other circumstances\/ reasons have been explained.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#Section_194R_Exceptions\" title=\"Section 194R Exceptions \">Section 194R Exceptions <\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/#GST_%E2%80%93_Important_Provisions_for_ITC_AllowanceNon-Payment_of_Tax_on_Business_Promotion_Expenses\" title=\"GST \u2013 \u00a0Important Provisions for ITC Allowance\/Non-Payment of Tax on Business Promotion Expenses\">GST \u2013 \u00a0Important Provisions for ITC Allowance\/Non-Payment of Tax on Business Promotion Expenses<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"CBDT_Guidelines_on_applicability_of_TDS_Provision_Us_194R\"><\/span><span style=\"color: #ff0000;\"><strong>CBDT Guidelines on applicability <\/strong><strong>of <\/strong><strong>TDS Provision U\/s 194R<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22455\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Guidelines-on-applicability-of-TDS-Provision-section-194R..jpg\" alt=\"Applicability of TDS Provision section 194R\" width=\"852\" height=\"416\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Guidelines-on-applicability-of-TDS-Provision-section-194R..jpg 709w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Guidelines-on-applicability-of-TDS-Provision-section-194R.-300x146.jpg 300w\" sizes=\"(max-width: 852px) 100vw, 852px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"TDS_Rate_Us_194R\"><\/span><span style=\"color: #000080;\"><strong>TDS Rate U\/s 194R<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The Finance Act 2022 added a new section in the Income tax Act section 194R.\u00a0 Budget 2022-23 included a new section 194R \u00a0towards TDS (tax deducted at source) to the Income-tax Act, 1961 with effect from July 1, 2022,.<\/li>\n<li>The new section compels any person who offers any benefit or perquisite to a resident over Rs.20,000 in a year that originates from the resident&#8217;s business or profession to deduct tax at source at a rate of 10%.<\/li>\n<li>It required that any person who offers any benefit or perquisite to a resident in excess of INR 20,000\/- in a Financial Year arising from the resident&#8217;s business or profession TDS at a rate of 10%.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Applicable_TDS_Rate_Us_194R\"><\/span><span style=\"color: #000080;\">Applicable TDS Rate U\/s 194R<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>As above mentioned stated, the Section 194R compulsory a person, who is liable for giving any kind prerequisite or advantage to a resident, to deduct TDS at a rate of 10% of the value or total of the value of such prerequisite or benefit, before giving such perquisite or benefit.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_condition_for_TDS\"><\/span><span style=\"color: #000080;\">What are the condition for TDS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The benefit or perquisite may or may not be converted into money, but it must originate from such resident&#8217;s carrying out a business or practising a profession.<\/li>\n<li>If the value or aggregate of the value of the benefit or perquisite granted or projected to be provided to the resident during the financial year does not exceed Rs.20000, this deduction is not required.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Eligibility_Criteria_for_Tax_Deductor\"><\/span><span style=\"color: #000080;\">Eligibility Criteria for Tax Deductor<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Individual\/ Hindu undivided family deductor whose total sales \/ gross receipts \/ gross turnover from business does not exceed 1 crore rupees, or from profession does not exceed 50 lakh rupees, during the financial year immediately preceding the financial year in which such benefit or perquisite is provided by him is also exempt from tax deduction.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Guidelines_issued_by_CBDT_on_applicability_of_TDS_Provision_Us_194R\"><\/span><a href=\"https:\/\/carajput.com\/learn\/cbdt-issue-circular-on-section-194r-of-the-income-tax-act.html\"><span style=\"color: #000080;\"><strong>Guidelines issued by CBDT on applicability <\/strong><strong>of <\/strong><strong>TDS Provision U\/s 194R<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22456\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Clarification-on-TDS-Under-Section-194R.jpeg\" alt=\"CBDT Clarification on TDS Under Section-194R\" width=\"1200\" height=\"630\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Clarification-on-TDS-Under-Section-194R.jpeg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Clarification-on-TDS-Under-Section-194R-300x158.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Clarification-on-TDS-Under-Section-194R-1024x538.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Clarification-on-TDS-Under-Section-194R-768x403.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT-Clarification-on-TDS-Under-Section-194R-800x420.jpeg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<ul>\n<li>Central Govt department made it clear that Under Section 194R of income tax act will applicable, In case the advantage or perquisite is giving to a govt orginations also, like a government hospital, not carrying profession or on business.<\/li>\n<li>In other than hospitals, CBDT also give a breather on rebates allowed \u00a0or cash discounts and sales discounts to clients by excluding them from the Section 194R as their inclusion would put the seller into difficulties.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Perquisites_or_Benefits_on_which_TDS_is_needed_to_be_deducted\"><\/span><span style=\"color: #000080;\"><strong>Perquisites or Benefits on which TDS is needed to be deducted<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/press-releases\/cbdt-clarification-on-doubts-on-the-applicability-tds-section-194r.pdf\">CBDT guidelines<\/a> have mentioned below few examples where the TDS is needed to be deducted U\/s 194R:<\/p>\n<ul>\n<li>In case a person provides a free ticket for an event<\/li>\n<li>When a person gives incentives in cash or kind such as TV, car, computers, gold coin, mobile phone, etc.<\/li>\n<li>In case a person gives medical practitioners \u00a0as a medicine samples free<\/li>\n<li>When a person sponsors a trip for the recipient &amp; his\/her relatives upon achieving specified set targets.<\/li>\n<\/ul>\n<p>But this list as mentioned above is not exhaustive.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"If_the_recipient_is_not_liable_to_pay_TDS_on_the_such_Benefits\"><\/span><span style=\"color: #000080;\"><strong>If the recipient is not liable to pay TDS on the such Benefits<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>According to the Guidance, it is not necessary to determine whether the amount is taxable in the hands of the beneficiary. Even if the beneficiary of the advantages or perquisites does not record such receipt in their income tax return, <a href=\"https:\/\/carajput.com\/blog\/cbdt-issue-guidance-for-tds-on-perquisites-u-s-194r\/\">the TDS provision u\/s 194R<\/a> will apply. Furthermore, if the benefits are taxable, it is not essential to check the provision under which they are taxable in the recipient&#8217;s hands.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Is_this_section_apply_to_advantages_or_perquisites_received_in_cash_or_kind\"><\/span><span style=\"color: #000080;\"><strong>Is this section apply to advantages or perquisites received in cash or kind?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The govt further clarified that TDS (Section 194R) must be deducted on benefits or perquisites that are not exclusively in kind.<\/li>\n<li>The aforementioned provision applies in circumstances where the benefit or perquisite is received in kind, cash, or a combination of both.<\/li>\n<li>It further states that TDS under section 194R shall apply regardless of the nature of the benefits and perks supplied. It has clarified this by citing several court decisions in which benefits or perquisites like as cars, land, and other capital assets (capital assets) are held to be taxable in the hands of the recipient.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Valuation_of_the_benefitperquisite\"><\/span><span style=\"color: #000080;\"><strong>Valuation of the benefit\/perquisite<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>For valuation reasons, the FMV of the benefit or perquisite granted to the recipient will be applied. If the perquisite is acquired before being given to the recipient, it will be valued at the time of purchase. If a benefit or perk is produced, it must be priced according to the price offered to clients.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Calculation of Section 194R threshold limit<\/strong><\/span><\/p>\n<ul>\n<li>If the value of the benefit or perquisite during the year exceeds INR 20,000, Income tax Section 194R would be activated (including the period 1-04-2022 to 30-06 2022). Only on benefits or perquisites supplied after July 1, 2022, could the benefits provider deduct TDS under the abovementioned clause.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>How to deduct <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/in-out-of-e-tds-challan-26qb-income-tax-dept\/\">TDS<\/a><\/span> on in-kind benefits?<\/strong><\/span><\/p>\n<ul>\n<li>If the benefit or perquisite is delivered in kind, the deductor must make certain that the benefit recipient pays advance tax on the value of the benefit.<\/li>\n<li>Alternatively, under Section 194R, the benefits provider may pay TDS to the government (TDS to be also considered as part of the benefit).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Other_circumstances_reasons_have_been_explained\"><\/span><span style=\"color: #000080;\"><strong>Other circumstances\/ reasons have been explained.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certain other circumstances are explained here under to understand the applicability of TDS<\/p>\n<ul>\n<li>In case a manufacturing firm provides a social media influencer a product to promote on social media, the product is deemed a benefit or perk if it is not returned.<\/li>\n<li>Any expenses made by a person in the course of business or profession, if reimbursed by the customer\/service receiver, are effectively a benefit\/perquisite supplied by the customer\/service recipient to the first person.<\/li>\n<\/ul>\n<p>However, if the service provider\/ business pays for the expenses and the service recipient \/ customer reimburses them, it is not a benefit or perk, as long as the invoice is sent in the service\/ customer recipient&#8217;s name.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Section_194R_Exceptions\"><\/span><strong><span style=\"color: #000080;\">Section 194R Exceptions<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to the demonstrated of the<a href=\"https:\/\/carajput.com\/press-releases\/cbdt-clarification-on-doubts-on-the-applicability-tds-section-194r.pdf\"> CBDT Guidelines<\/a>. TDS u\/s 194R is not applicable in various cases of sales promotion.<\/p>\n<ul>\n<li>Customers are eligible for sales discounts, cash discounts, and refunds.<\/li>\n<li>When a fee or substantial discount is given to the purchase of some units of a product in exchange for the purchase of specific units of the same product (for example, BOGO-buy one receive one).<\/li>\n<\/ul>\n<p>Consequently, in the case of free samples, the aforesaid provision of no tax deduction does not apply.<\/p>\n<p>Section 194R does not apply if a benefit or perquisite is supplied to a government institution that is not engaged in any business or profession, such as a government hospital.<\/p>\n<p>Expenses for seminars to educate the dealer\/business about the product launch, sales strategies, or other comparable topics are not considered a benefit or perk. However, such gatherings should not be viewed as rewards or incentives for chosen dealers or consumers who meet specific goals.<\/p>\n<p>As a consequence, taxpayers will need to identify transactions that are in the type of benefits and perquisites going forward in order to comply with the new TDS condition.<\/p>\n<p><strong>Details Circular mention here under :\u00a0<\/strong><\/p>\n<p><strong><a href=\"https:\/\/carajput.com\/press-releases\/cbdt-clarification-on-doubts-on-the-applicability-tds-section-194r.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/press-releases\/cbdt-clarification-on-doubts-on-the-applicability-tds-section-194r.pdf\">CBDT has Issue guidelines to make provisions of section 194R of the Income Tax Act<\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_%E2%80%93_Important_Provisions_for_ITC_AllowanceNon-Payment_of_Tax_on_Business_Promotion_Expenses\"><\/span><span style=\"color: #ff0000;\">GST \u2013 \u00a0Important Provisions for ITC Allowance\/Non-Payment of Tax on Business Promotion Expenses<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Theses aren&#8217;t considered outward supply because they aren&#8217;t moved or disposed of for money.<\/li>\n<li>These are not\u00a0<strong style=\"font-style: inherit;\">\u2018gifts\u2019<\/strong>as there is a business purpose for the expenditure. The expenditure is incurred to promote\/generate sales. They are not voluntary but incurred due to market requirements to generate demand.<\/li>\n<li>They are at the best moveable property for distribution and increasing sales.<\/li>\n<li>These are business expenditures like any other expenditures which are for the furtherance of business.<\/li>\n<li>They aren&#8217;t considered corporate\/ Business They aren&#8217;t bought with the intention of generating future economic cash flows.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23366\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-on-perks.jpg\" alt=\"GST on perks\" width=\"880\" height=\"1702\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-on-perks.jpg 662w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-on-perks-155x300.jpg 155w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-on-perks-530x1024.jpg 530w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBDT Guidelines on applicability of TDS Provision U\/s 194R TDS Rate U\/s 194R The Finance Act 2022 added a new section in the Income tax Act section 194R.\u00a0 Budget 2022-23 included a new section 194R \u00a0towards TDS (tax deducted at source) to the Income-tax Act, 1961 with effect from July 1, 2022,. The new section &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[10069],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22454"}],"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=22454"}],"version-history":[{"count":6,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22454\/revisions"}],"predecessor-version":[{"id":23368,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22454\/revisions\/23368"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=22454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=22454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=22454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}