{"id":23193,"date":"2022-09-07T20:19:57","date_gmt":"2022-09-07T14:49:57","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=23193"},"modified":"2024-03-29T21:38:39","modified_gmt":"2024-03-29T16:08:39","slug":"overview-of-tds-under-section-206ab-206cca","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/overview-of-tds-under-section-206ab-206cca\/","title":{"rendered":"Overview of TDS Under Section 206AB &#038; 206CCA"},"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-69f73a6663273\" 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-69f73a6663273\"  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\/overview-of-tds-under-section-206ab-206cca\/#Overview_of_TDS_Under_Section_206AB_206CCA\" title=\"Overview of TDS Under Section 206AB &amp; 206CCA\">Overview of TDS Under Section 206AB &amp; 206CCA<\/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\/overview-of-tds-under-section-206ab-206cca\/#NEW_SECTION_206AB_206CCA\" title=\"NEW SECTION 206AB\/ 206CCA\">NEW SECTION 206AB\/ 206CCA<\/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\/overview-of-tds-under-section-206ab-206cca\/#IMPORTANT_INTERPRETATIONS\" title=\"IMPORTANT INTERPRETATIONS\">IMPORTANT INTERPRETATIONS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/overview-of-tds-under-section-206ab-206cca\/#What_is_the_TDS_limit_for_2023\" title=\"What is the TDS limit for 2023?\">What is the TDS limit for 2023?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/overview-of-tds-under-section-206ab-206cca\/#Who_is_liable_to_deduct_TDS\" title=\"Who is liable to deduct TDS ?\">Who is liable to deduct TDS ?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/sections-206ab-and-206-cca.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13286\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/sections-206ab-and-206-cca.jpg\" alt=\"sections-206ab-and-206-cca\" width=\"1200\" height=\"630\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/sections-206ab-and-206-cca.jpg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/sections-206ab-and-206-cca-300x158.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/sections-206ab-and-206-cca-1024x538.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/sections-206ab-and-206-cca-768x403.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/sections-206ab-and-206-cca-800x420.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Overview_of_TDS_Under_Section_206AB_206CCA\"><\/span><span style=\"color: #000080;\">Overview of TDS Under Section 206AB &amp; 206CCA<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 206AB and 206CCA, effective from national holiday, 2021, primarily requires for deduction (TDS) and collection (TCS) of tax respectively at a higher rate* for the required person.<\/p>\n<p><span style=\"color: #000080;\"><strong>A specified person could be a person<\/strong><\/span><\/p>\n<ul>\n<li>Who has not filed tax returns for two assessment years relevant to the previous years immediately before the previous year during which tax is required to be deducted\/ collected?<\/li>\n<li>The\u00a0date\u00a0to file such return of income, as prescribed under Section 139(1), has expired<\/li>\n<li>The aggregate amount of tax deducted at source (TDS) amounts to Rs. 50,000 or more, for each of the previous 2 years.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"NEW_SECTION_206AB_206CCA\"><\/span><span style=\"color: #000080;\"><strong>NEW SECTION 206AB\/ 206CCA<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-23194\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Applicability-of-206AA-206AB..jpg\" alt=\"Applicability-of-206AA-206AB.\" width=\"1388\" height=\"921\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Applicability-of-206AA-206AB..jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Applicability-of-206AA-206AB.-300x199.jpg 300w\" sizes=\"(max-width: 1388px) 100vw, 1388px\" \/><\/h3>\n<table style=\"height: 2405px;\" width=\"1161\">\n<tbody>\n<tr>\n<td width=\"299\"><strong><span style=\"color: #000080;\">HIGH RATE OF <a href=\"https:\/\/carajput.com\/tds.php\">TDS<\/a> ON NON-FILERS OF ITR UNDER SECTION 206AB<\/span><\/strong><\/td>\n<td width=\"299\"><strong><span style=\"color: #000080;\">HIGH RATE OF TCS ON NON-FILERS OF ITR UNDER SECTION 206CCA<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"299\">APPLIES WHERE THE DEDUCTEE FAILS TO FURNISH TO FURNISH THEIR ITR FOR 2 FINANCIAL YEARS, IMMEDIATELY PRECEDING THE FINANCIAL YEAR IN WHICH THE TDS IS REQUIRED TO BE DEDUCTED.<\/td>\n<td width=\"299\">APPLIES WHERE THE DEDUCTEE FAILS TO FURNISH TO FURNISH THEIR ITR FOR 2 FINANCIAL YEARS, IMMEDIATELY PRECEDING THE FINANCIAL YEAR IN WHICH THE TCS IS REQUIRED TO BE COLLECTED.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"599\"><strong><span style=\"color: #000080;\">SPECIFIED PERSON &#8211;<\/span><\/strong><\/p>\n<p>A PERSON IS SAID TO BE A SPECIFIED PERSON, WHERE ALL THE FOLLOWING CONDITIONS ARE FULFILLED &#8211;<\/p>\n<ol>\n<li>A PERSON WHO DID NOT FILE THEIR INCOME TAX RETURN IN RELATION TO THE 2 FINANCIAL YEARS, IMMEDIATELY PRECEDING THE FINANCIAL YEAR IN WHICH TAX IS REQUIRED TO BE COLLECTED.<\/li>\n<li>ALSO, THE PRESCRIBED TIME LIMIT FOR FILING A RETURN OF INCOME UNDER SECTION 139(1) HAS BEEN EXPIRED.<\/li>\n<li>THE AGGREGATE AMOUNT OF TDS\/TCS TO BE DEDUCTED\/COLLECTED, IS RS. 50,000 OR MORE IN EACH OF THE PREVIOUS 2 FINANCIAL YEARS.<\/li>\n<li>IT EXCLUDES A NON-RESIDENT, NOT HAVING A PERMANENT ESTABLISHMENT IN INDIA.<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"299\"><span style=\"color: #000080;\"><strong>EXEMPTED<\/strong><\/span><\/p>\n<p>WHERE THE INCOME IS REQUIRED TO BE DEDUCTED UNDER THE FOLLOWING SECTIONS \u2013<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 SECTION 192<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 SECTION 192A<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 SECTION 194B, 194BB<\/p>\n<p>HOWEVER, THIS EXEMPTION SHALL NOT BE AVAILABLE TO A NON-RESIDENT, NOT HAVING A PERMANENT ESTABLISHMENT IN INDIA.<\/td>\n<td width=\"299\">EXEMPTED<\/p>\n<p>WHERE INCOME IS RECEIVED BY ANY NON-RESIDENT NOT HAVING A PERMANENT ESTABLISHMENT IN INDIA<\/td>\n<\/tr>\n<tr>\n<td width=\"299\"><span style=\"color: #000080;\"><strong>RATE WOULD BE HIGHER OF \u2013<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 AT TWICE THE RATE, BEING SPECIFIED IN RESPECTIVE PROVISION.<\/p>\n<p style=\"padding-left: 40px;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 AT TWICE THE RATE OR RATES THAT ARE THERE IN FORCE.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>AT THE RATE OF 5%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<td width=\"299\"><span style=\"color: #000080;\"><strong>RATE WOULD BE HIGHER OF \u2013<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 AT TWICE THE RATE, BEING SPECIFIED IN THE RESPECTIVE PROVISION.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>AT THE RATE OF 5%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"299\">ALSO, WHERE THE DEDUCTEE FAILS TO FURNISH HIS PAN TO THE DEDUCTOR, TDS BE DEDUCTED @ PROVIDED IN THIS SECTION OR IN SECTION 206AA, HIGHER OF THE RATES<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><span style=\"color: #000080;\">RATE UNDER SECTION 206AA:<\/span><\/strong><\/p>\n<p>HIGHER OF:<\/p>\n<p style=\"padding-left: 40px;\">I) RATE BEING SPECIFIED IN THE RESPCETIVE PROVISION;<\/p>\n<p style=\"padding-left: 40px;\">II) RATE OR RATES THAT ARE THERE IN FORCE; OR<\/p>\n<p style=\"padding-left: 40px;\">III) 20%.<\/p>\n<p>CONCLUSION: WHERE THE DEDUCTEE FAILS TO FURNISH HIS PAN AS WELL AS ITR FOR 2 CONSECUTIVE PREVIOUS YEARS, TDS BE DEDCUTED AT HIGHER OF:<\/p>\n<p style=\"padding-left: 40px;\">1)\u00a0 TWICE THE RATE, BEING SPECIFIED IN THE RESPECTIVE PROVISION OF THE ACT<\/p>\n<p style=\"padding-left: 40px;\">2) TWICE THE RATE OR RATES THAT ARE THERE IN FORCE; OR<\/p>\n<p style=\"padding-left: 40px;\">3)\u00a0 20%.<\/p>\n<\/td>\n<td width=\"299\">ALSO, WHERE THE COLLECTEE FAILS TO FURNISH HIS PAN TO THE COLLECTOR, TCS COLLECTED AT THE RATES PROVIDED IN THIS SECTION OR IN SECTION 206CC, HIGHER OF THE RATES<\/p>\n<p><span style=\"color: #000080;\"><strong>RATES UNDER SECTION 206CC:<\/strong><\/span><\/p>\n<p>HIGHER OF:<\/p>\n<p style=\"padding-left: 40px;\">I) TWICE THE RATE, BEING SPECIFIED IN SECTION 206C;<\/p>\n<p style=\"padding-left: 40px;\">II) 5%.<\/p>\n<p>CONCLUSION: WHERE THE COLLECTEE FAILS TO FURNISH HIS PAN AS WELL AS ITR FOR 2 CONSECUTIVE PREVIOUS YEARS, TCS BE COLLECTED AT HIGHER OF:<\/p>\n<p style=\"padding-left: 40px;\">1) TWICE THE RATE, BEING SPECIFIED IN SECTION 206C;<\/p>\n<p style=\"padding-left: 40px;\">2) 5%.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"299\">&nbsp;<\/p>\n<p>IN CASE, THE PROVISION OF SECTION 206AA IS ALSO APPLICABLE TO SPECIFIED PERSON APART FROM THIS SECTION, TDS BE DEDUCTED AT THE RATE HIGHER OF RATES DETERMINED U\/S 206AA &amp; 206AB.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"299\">&nbsp;<\/p>\n<p>WHERE THE PROVISION OF SECTION 206CC IS ALSO APPLICABLE TO A SPECIFIED PERSON, APART FROM THIS SECTION, TCS BE COLLECTED AT THE RATE HIGHER OF RATES DETERMINED U\/S 206CC &amp; 206CCA<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"599\">THE SECTIONS SHALL BE EFFECTIVE FROM\u00a0 1st JULY\u00a0 2021.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"IMPORTANT_INTERPRETATIONS\"><\/span><span style=\"color: #000080;\"><strong>IMPORTANT INTERPRETATIONS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>As mentioned above, the definition of a specified person includes those who have not filed the ITR for both the applicable assessment years. Hence if the person has filed a return for even one among the 2 applicable assessment years, provision of this section wouldn&#8217;t apply.<\/li>\n<li>This section doesn&#8217;t give any exception to the persons who don&#8217;t seem to be required to file ITR. Hence, this section is going to be applicable if the person has not filed ITR for the relevant applicable two assessment years, although he might not be prone to file the ITR under the provisions of tax Act, 1961.<\/li>\n<\/ol>\n<p><strong><span style=\"color: #000080;\">Our Comments\u00a0<\/span><\/strong><\/p>\n<ul>\n<li>With the introduction of two new sections, namely section 206AB and 206CCA, there has been an additional compliance burden being imposed on the taxpayers\/assessee.<\/li>\n<li>Earlier, the assessee\u00a0wont to\u00a0only\u00a0enkindle\u00a0PAN of the deductee\/ collectee. If PAN\u00a0wasn&#8217;t\u00a0available TDS\/TCS was made at\u00a0a better\u00a0rate.<\/li>\n<li>But now from 1st July 2021, the assessee also will have to check whether such person has filed its ITR or not for last 2 financial years. Further, he also must check whether the TDS\/TCS amount in such 2 years was Rs. 50,000 or more.<\/li>\n<li>With the introduction of these sections, the taxpayer is ought to be quite careful in deducting <a href=\"https:\/\/www.caindelhiindia.com\/blog\/in-out-of-e-tds-challan-26qb-income-tax-dept\/\">TDS<\/a> or collecting TCS. They are required to be prepared, in order to gather the copy of their client&#8217;s ITR and also Form 26AS to comply sections 206AB &amp; 206CCA.<\/li>\n<li>There&#8217;s no rationale behind these sections. the govt is simply casting additional responsibility upon the assessee which was undoubtedly an obligation of the govt to confirm that the ITR is filed by the person who is liable for deduction\/collection of TDS\/TCS.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_TDS_limit_for_2023\"><\/span><span style=\"color: #000080;\"><strong>What is the TDS limit for 2023?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-24627\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/limi.jpg\" alt=\"What is the TDS limit for 2023?\" width=\"886\" height=\"836\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/limi.jpg 720w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/limi-300x283.jpg 300w\" sizes=\"(max-width: 886px) 100vw, 886px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_liable_to_deduct_TDS\"><\/span><span style=\"color: #000080;\"><strong>Who is liable to deduct TDS ?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26350\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Who-is-liable-to-deduct-TDS-on-contract.jpg\" alt=\"Who is liable to deduct TDS ?\" width=\"898\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Who-is-liable-to-deduct-TDS-on-contract.jpg 898w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Who-is-liable-to-deduct-TDS-on-contract-210x300.jpg 210w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Who-is-liable-to-deduct-TDS-on-contract-718x1024.jpg 718w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Who-is-liable-to-deduct-TDS-on-contract-768x1095.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/09\/Who-is-liable-to-deduct-TDS-on-contract-800x1140.jpg 800w\" sizes=\"(max-width: 898px) 100vw, 898px\" \/><\/p>\n<p>Read More about:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/carajput.com\/learn\/new-tds-deduction-provision-prevent-cash-transactions-of-more-than-1-crore-section-194n.html\">New TDS deduction No cash transactions exceeding 1 Crore -Section 194N<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/learn\/nsdl-extension-of-qtr-tdstcs-statement-filing-dates-for-4-quarter-of-fy-201920-until-30-june.html\">Extention of TDS\/TCS statement filing Date<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/learn\/key-features-of-tcs-on-goods-sale-section-206c-1h-applicable-from-1-october-2020.html\">Read More about key features of TCS on goods sale section-206c<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Overview of TDS Under Section 206AB &amp; 206CCA Section 206AB and 206CCA, effective from national holiday, 2021, primarily requires for deduction (TDS) and collection (TCS) of tax respectively at a higher rate* for the required person. A specified person could be a person Who has not filed tax returns for two assessment years relevant to &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":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/23193"}],"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=23193"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/23193\/revisions"}],"predecessor-version":[{"id":23196,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/23193\/revisions\/23196"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=23193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=23193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=23193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}