{"id":26462,"date":"2024-04-21T23:35:18","date_gmt":"2024-04-21T18:05:18","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=26462"},"modified":"2026-04-06T00:44:49","modified_gmt":"2026-04-05T19:14:49","slug":"presumptive-taxation-scheme-44ad","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/presumptive-taxation-scheme-44ad\/","title":{"rendered":"Presumptive Taxation Scheme for Business Section 44AD"},"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-69d2da27974f2\" 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-69d2da27974f2\"  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\/presumptive-taxation-scheme-44ad\/#Presumptive_Taxation_Scheme_for_Business_Section_44AD_of_Income_Tax_Act\" title=\"Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act\">Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/presumptive-taxation-scheme-44ad\/#Basic_Condition_for_Presumptive_Taxation_Scheme_Section_44AD\" title=\"Basic Condition for Presumptive Taxation Scheme Section 44AD :\">Basic Condition for Presumptive Taxation Scheme Section 44AD :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/presumptive-taxation-scheme-44ad\/#Income_Tax_Return_filing_us_44AD_Presumptive_Income_Scheme\" title=\"Income Tax Return filing u\/s 44AD (Presumptive Income Scheme)\">Income Tax Return filing u\/s 44AD (Presumptive Income Scheme)<\/a><\/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\/presumptive-taxation-scheme-44ad\/#Who_is_Exempt_from_advance_tax_payment\" title=\"Who is Exempt from advance tax payment?\">Who is Exempt from advance tax payment?<\/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\/presumptive-taxation-scheme-44ad\/#Club_Membership_Fee_%E2%80%93_which_ITR_form_applicable_ITR-3_or_ITR-_4\" title=\"Club Membership Fee &#8211; which ITR form applicable ITR-3 or ITR- 4?\u00a0\">Club Membership Fee &#8211; which ITR form applicable ITR-3 or ITR- 4?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/presumptive-taxation-scheme-44ad\/#Presumptive_Taxation_%E2%80%93_Section_58_Proposed_Income%E2%80%91tax_Act_2025\" title=\"Presumptive Taxation \u2013 Section 58 (Proposed Income\u2011tax Act, 2025)\">Presumptive Taxation \u2013 Section 58 (Proposed Income\u2011tax Act, 2025)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-27306\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/33AD.jpg\" alt=\"\" width=\"936\" height=\"659\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/33AD.jpg 852w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/33AD-300x211.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/33AD-768x541.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/33AD-800x563.jpg 800w\" sizes=\"(max-width: 936px) 100vw, 936px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Presumptive_Taxation_Scheme_for_Business_Section_44AD_of_Income_Tax_Act\"><\/span><span style=\"color: #000080;\"><strong>Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 44AD of the Income Tax Act provides for a presumptive taxation scheme for businesses. This scheme offers a simpler method for calculating taxable income by allowing taxpayers to declare their income at a prescribed rate based on turnover or gross receipts. By opting for presumptive taxation, eligible taxpayers can reduce their tax liability and simplify their tax compliance process, ultimately encouraging more individuals and businesses to come under the tax net. Here are the key points regarding the Presumptive Taxation Scheme for Business under Section 44AD:<\/p>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26463\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/44ad.png\" alt=\"44ad\" width=\"1016\" height=\"1020\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/44ad.png 1016w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/44ad-300x300.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/44ad-150x150.png 150w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/44ad-768x771.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/44ad-800x803.png 800w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/h2>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Eligibility<\/strong>:<\/span> The scheme is available to resident individuals, Hindu Undivided Families (HUFs), and partnership firms (except Limited Liability Partnership firms) who are engaged in any business except the business of plying, hiring, or leasing of goods carriages referred to in Section 44AE. Income Tax Section 44AD of the Income Tax Act. Below are the types of tax assesses who can adopt the provisions of presumptive taxation scheme Under Section 44AD :<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">&#8211; Resident Individual tax payers<\/p>\n<p style=\"padding-left: 40px;\">&#8211; Hindu Undivided Families<\/p>\n<p style=\"padding-left: 40px;\">&#8211; Partnership Firm (except LLP or Limited Liability Partnership Firm)<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Basic_Condition_for_Presumptive_Taxation_Scheme_Section_44AD\"><\/span><span style=\"color: #000080;\"><strong>Basic Condition for Presumptive Taxation Scheme Section 44AD :<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Turnover Limit<\/strong>:<\/span> Businesses with a turnover of up to Rs. 2 crore in the financial year are eligible to opt for this scheme.<\/li>\n<li><span style=\"color: #000080;\"><strong>Presumptive Income Rate<\/strong>:<\/span> Under this scheme, the eligible taxpayer can declare income at a presumptive rate, which is 8% of the total turnover or gross receipts of the eligible business for the financial year.<\/li>\n<li><span style=\"color: #000080;\"><strong>Maintenance of Books of Accounts<\/strong>:<\/span> Taxpayers opting for this scheme are relieved from the requirement of maintaining regular books of accounts under Section 44AA. They are also exempt from getting their accounts audited under Section 44AB if the income is declared under this scheme.<\/li>\n<li><span style=\"color: #000080;\"><strong>Disallowance of Deductions<\/strong>:<\/span> Taxpayers availing the benefits of Section 44AD are not allowed to claim deductions under Sections 30 to 38 of the Income Tax Act, which includes deductions for expenses such as depreciation, rent, repairs, etc.<\/li>\n<li><span style=\"color: #000080;\"><strong>Tax Audit Requirement<\/strong>:<\/span> If the taxpayer opts for the presumptive taxation scheme under Section 44AD, they are not required to get their accounts audited under Section 44AB, irrespective of the turnover.<\/li>\n<li><span style=\"color: #000080;\"><strong>Optional Scheme<\/strong>:<\/span> It&#8217;s important to note that opting for the presumptive taxation scheme under Section 44AD is optional. Taxpayers can choose to avail of the benefits of this scheme if it is beneficial to them or opt for regular taxation as per the provisions of the Income Tax Act.<\/li>\n<li>The presumptive taxation scheme, available under Section 44AD for businesses and Section 44ADA for professionals, aims to streamline tax compliance for eligible taxpayers, particularly those with limited turnover or challenges in maintaining detailed books of accounts.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-26464\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/Presumptive-Taxation-Scheme-.jpg\" alt=\"Presumptive-Taxation-Scheme\" width=\"905\" height=\"631\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/Presumptive-Taxation-Scheme-.jpg 423w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/Presumptive-Taxation-Scheme--300x209.jpg 300w\" sizes=\"(max-width: 905px) 100vw, 905px\" \/><\/p>\n<p>Overall, the Presumptive Taxation Scheme u\/s 44AD aims to simplify the tax compliance process for small businesses by providing them with an easier method of computing their taxable income and reducing the burden of maintaining detailed books of accounts.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Income_Tax_Return_filing_us_44AD_Presumptive_Income_Scheme\"><\/span><span style=\"color: #000080;\"><strong>Income Tax Return filing u\/s 44AD (Presumptive Income Scheme)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under the Income Tax Act&#8217;s Presumptive Income Scheme, specifically Section 44AD, certain rules apply to the treatment of assets and deductions for taxpayers opting for this scheme:<\/p>\n<p><span style=\"color: #000080;\"><strong>Treatment of Fixed Assets<\/strong>:\u00a0<\/span>Construction equipment used for rental services can indeed be considered as fixed assets under Section 44AD. These assets contribute to the business&#8217;s operations and are essential for generating income.<\/p>\n<p><span style=\"color: #000080;\"><strong>Restrictions on Deductions<\/strong>:\u00a0<\/span>Taxpayers who choose to file returns u\/s 44AD are not allowed to claim deductions provided under Section 30 to Section 38 of the Income Tax Act. This includes deductions for expenses such as depreciation, repairs and maintenance, rent, insurance, etc.<\/p>\n<p><span style=\"color: #000080;\"><strong>Presumptive Income Calculation<\/strong>: <\/span>Instead of claiming actual expenses and deductions, the income for taxpayers under Section 44AD is calculated presumptively based on a fixed rate of 8% of the turnover or gross receipts of the eligible business for the year. This fixed percentage is deemed to cover all expenses, including depreciation.<\/p>\n<p><span style=\"color: #000080;\"><strong>Treatment of Depreciation<\/strong>:\u00a0\u00a0<\/span>While no deduction is permitted for depreciation u\/s 44AD, the Written Down Value (W.D.V) of any asset used in the business will be calculated as if depreciation has been allowed. This ensures that the asset&#8217;s value is accounted for in the business&#8217;s financial statements, even though no deduction is claimed for tax purposes.<\/p>\n<p><span style=\"color: #000080;\"><strong>Disallowance under Section 40(a)(ia)<\/strong>:\u00a0<\/span>Taxpayers opting for the presumptive tax scheme u\/s 44AD are not subject to disallowance u\/s 40(a)(ia). This provision typically pertains to the disallowance of certain expenses or payments if they are not deducted or paid within the stipulated time frame.<\/p>\n<p>These provisions aim to simplify the tax compliance process for small businesses and professionals while ensuring that their income is appropriately assessed and taxed under the presumptive income scheme.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_Exempt_from_advance_tax_payment\"><\/span><span style=\"color: #000080;\"><strong>Who is Exempt from advance tax payment?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&#8211; Resident senior citizens without business income.<\/p>\n<p>&#8211; Those under presumptive taxation scheme (section 44AD or section 44ADA).<\/p>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-27359\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/P-Taxation.jpg\" alt=\"Presumptive Taxation Scheme\" width=\"905\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/P-Taxation.jpg 905w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/P-Taxation-212x300.jpg 212w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/P-Taxation-724x1024.jpg 724w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/P-Taxation-768x1086.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/P-Taxation-800x1131.jpg 800w\" sizes=\"(max-width: 905px) 100vw, 905px\" \/><\/h2>\n<p><strong>Question :\u00a0<\/strong>We have been filing u\/s 44AD for the past two years. Suppose a person didn&#8217;t file their return because their income was below the basic exemption limit in third year. However, the rule states that if someone opts for Section 44AD, they must file returns for five consecutive years. Will this trigger an audit when the person tries to file their income tax return next year?<\/p>\n<p><strong>Ans :\u00a0<\/strong>We have been filing u\/s 44AD for the past two years. Suppose a person didn&#8217;t file their return because their income was below the basic exemption limit in third year. However, the rule states that if someone opts for Section 44AD, they must file returns for five consecutive years. Will this trigger an audit when the person tries to file their income tax return next year?<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Club_Membership_Fee_%E2%80%93_which_ITR_form_applicable_ITR-3_or_ITR-_4\"><\/span><span style=\"color: #000080;\"><strong>Club Membership Fee &#8211; which ITR form applicable ITR-3 or ITR- 4?\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>Question: What about membership club that provides hotel to stay in every city like mahindra holidays saffire holidays For this we need ITR-3 or ITR- 4?<\/strong><\/span><\/p>\n<p><span style=\"color: #000080;\"><strong>Responses:<\/strong><\/span><\/p>\n<p>For a membership club providing hotel services like Mahindra Holidays or Saffire Holidays, the choice between ITR-3 and ITR-4 depends on the nature of income and the club&#8217;s structure:<\/p>\n<ul>\n<li>ITR-3: This form is suitable if the club earns income from proprietary business or professional practices. ITR-3 is typically filed by individuals engaged in a broader range of business or professional activities.<\/li>\n<li>ITR-4: Designed for individuals and Hindu Undivided Families (HUFs) opting for the presumptive taxation scheme u\/s 44AD or 44ADA. If the club chooses presumptive taxation and declares a minimum income of 8% of turnover, ITR-4 may be suitable.<\/li>\n<\/ul>\n<p>If the club&#8217;s turnover is less than Rs. 2 crore and it opts for the presumptive taxation scheme u\/s 44AD, it can declare a minimum net income of 8% of the turnover. In such cases, ITR-4 is typically used for filing returns. This simplifies the tax calculation process for the club, making it more convenient and reducing the compliance burden.<\/p>\n<p>Query : Can we claim remuneration deduction if we are filing return u\/s 44ad partnership firm after declaring income @ 8%.<\/p>\n<p>Ans: Yes, Partnership firm can claim remuneration paid to partners as a deduction u\/s 40(b) , even if it is filing its return under the presumptive taxation scheme u\/s 44AD, subject to certain conditions. Key Points to Consider:<\/p>\n<ol>\n<li>Declaration of Income @ 8% or More: The partnership firm must declare income at 8% or more (or 6% in case of digital transactions) of the total turnover or gross receipts.<\/li>\n<li>Remuneration in Accordance with the Partnership Deed: The remuneration to partners must be authorized and specified in the partnership deed. If not specified in the deed, the remuneration cannot be claimed as a deduction. Partnership Firm must Ensure that Proper documentation of the partnership deed., Remuneration payment is within limits. And Other filing requirements u\/s 44AD are met. In case the above conditions are satisfied, the remuneration deduction can be claimed without any issues.<\/li>\n<li>Limits as per Section 40(b): The remuneration paid to working partners should not exceed the following limits as prescribed under Section 40(b):\n<ul>\n<li>On the first INR 3,00,000 of book profits: Maximum of INR 1,50,000 or 90% of the book profits, whichever is higher.<\/li>\n<li>On the balance of book profits: Maximum of 60% of the book profits.<\/li>\n<\/ul>\n<\/li>\n<li>Book Profits Definition:\n<ul>\n<li>Book profits mean Income computed under the head &#8220;Profits and Gains of Business or Profession&#8221; before deducting remuneration paid to partners.<\/li>\n<li>Presumptive Income u\/s 44AD:When filing u\/s 44AD, the declared presumptive income (8% or 6% of turnover) is considered as the book profit. The remuneration can then be calculated and deducted as per the limits u\/s 40(b).<\/li>\n<li>Applicability of Section 44AD: The partnership firm can opt for presumptive taxation u\/s 44AD, provided its turnover is less than \u20b92 crore. Filing u\/s 44AD simplifies tax compliance but does not restrict claiming eligible deductions such as partner remuneration<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Presumptive_Taxation_%E2%80%93_Section_58_Proposed_Income%E2%80%91tax_Act_2025\"><\/span><span style=\"color: #000080;\"><strong>Presumptive Taxation \u2013 Section 58 (Proposed Income\u2011tax Act, 2025)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Presumptive Taxation Scheme under Section 58 of the proposed Income Tax Act, 2025, aims to simplify tax compliance for small businesses and professionals. Under the presumptive taxation scheme,\u00a0eligible taxpayers are not required to maintain detailed books of accounts. Instead, their taxable income is computed on a presumptive basis, i.e., as a fixed percentage of turnover or gross receipts.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-31650\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/Presumptive-Taxation-Scheme.jpeg\" alt=\"Presumptive Taxation Scheme\" width=\"889\" height=\"1546\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/Presumptive-Taxation-Scheme.jpeg 613w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/Presumptive-Taxation-Scheme-173x300.jpeg 173w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/04\/Presumptive-Taxation-Scheme-589x1024.jpeg 589w\" sizes=\"(max-width: 889px) 100vw, 889px\" \/><\/p>\n<p>The objective of the presumptive taxation scheme under Section 58 of the proposed Income Tax Act, 2025, is to reduce the compliance burden, simplify tax calculations, encourage voluntary tax compliance, and provide certainty and ease of filing for small taxpayers. <em>The provisions under Section 58 of the proposed Income Tax Act, 2025, are aligned with the current presumptive taxation framework and are subject to enactment and final notification.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act Section 44AD of the Income Tax Act provides for a presumptive taxation scheme for businesses. This scheme offers a simpler method for calculating taxable income by allowing taxpayers to declare their income at a prescribed rate based on turnover or gross receipts. By opting &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10103],"tags":[9939],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26462"}],"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=26462"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26462\/revisions"}],"predecessor-version":[{"id":31651,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26462\/revisions\/31651"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=26462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=26462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=26462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}