{"id":26995,"date":"2024-07-09T17:38:32","date_gmt":"2024-07-09T12:08:32","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=26995"},"modified":"2026-07-26T14:28:23","modified_gmt":"2026-07-26T08:58:23","slug":"filling-of-form-no-67","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/filling-of-form-no-67\/","title":{"rendered":"Filling of Form No. 67 for Availing FTC is directory Nature"},"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-6a8aa35b47fce\" 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-6a8aa35b47fce\"  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\/filling-of-form-no-67\/#Form_No_67_filling_for_availing_the_foreign_tax_credit_is_directory_in_nature_not_compulsory\" title=\"Form No. 67 filling for availing the foreign tax credit, is directory in nature &amp; not compulsory.\">Form No. 67 filling for availing the foreign tax credit, is directory in nature &amp; not compulsory.<\/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\/filling-of-form-no-67\/#Form_No_67_filling\" title=\"Form No. 67 filling \">Form No. 67 filling <\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/filling-of-form-no-67\/#Indore_ITATs_Conclusion\" title=\"Indore ITAT&#8217;s Conclusion: \">Indore ITAT&#8217;s Conclusion: <\/a><\/li><\/ul><\/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\/filling-of-form-no-67\/#Information_Documents_required_for_Filing_Form_67\" title=\"Information &amp;\u00a0Documents required for Filing Form 67\">Information &amp;\u00a0Documents required for Filing Form 67<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/filling-of-form-no-67\/#The_following_supporting_documents_are_required_for_claiming_foreign_tax_credit\" title=\"The following supporting documents are required for claiming foreign tax credit:\u00a0\">The following supporting documents are required for claiming foreign tax credit:\u00a0<\/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\/filling-of-form-no-67\/#Common_Errors_to_Avoid_While_Claiming_Foreign_Tax_Credit\" title=\"Common Errors to Avoid While Claiming Foreign Tax Credit\u00a0\">Common Errors to Avoid While Claiming Foreign Tax Credit\u00a0<\/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\/filling-of-form-no-67\/#Latest_Update_on_form_67_from_Effective_from_1_April_2026\" title=\"Latest Update on form 67\u00a0 from Effective from 1 April 2026\">Latest Update on form 67\u00a0 from Effective from 1 April 2026<\/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\/filling-of-form-no-67\/#Key_Difference_Between_Form_67_Form_44\" title=\"Key Difference Between Form 67 &amp; Form 44\">Key Difference Between Form 67 &amp; Form 44<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23236\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/form-67-.png\" alt=\"Form 67 Filling in india\" width=\"1920\" height=\"967\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/form-67-.png 1920w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/form-67--300x151.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/form-67--1024x516.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/form-67--768x387.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/form-67--1536x774.png 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/form-67--800x403.png 800w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Form_No_67_filling_for_availing_the_foreign_tax_credit_is_directory_in_nature_not_compulsory\"><\/span><span style=\"color: #000080;\"><strong>Form No. 67 filling for availing the foreign tax credit, is directory in nature &amp; not compulsory.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In Matter of Ms. Brinda Ramakrishna v. Income tax Office [2022], it was determined that Rule 128(9) of the Rules does not provide for disallowance of a foreign tax credit in the event of a delay in completing income tax Form No. 67, and that income tax Form No. 67 filing is not needed but rather voluntary.<\/p>\n<p>The necessity to file Form 67 along with the return is &#8216;directory&#8217; &amp; not required. It is a well-established law that Double Taxation Avoidance Agreement supersedes provisions of the Income Tax Act &amp; Rules, as held by several High Courts and confirmed by the Hon&#8217;ble Supreme Court in the matter of Engineering Analysis Centre of Excellence (P) Ltd. Rule 128(9) does not provide for foreign tax credit disallowance due to a delay in filing income tax Form No. 67.<\/p>\n<p>Based on the above case laws &amp; reasoning you&#8217;ve outlined; it can be argued that an assessee is eligible for a foreign tax credit even if Form No. 67 is filed after the due date of filing the return but before the completion of the assessment. The key points you have highlighted are:<\/p>\n<ul>\n<li>Directory Requirement vs. Mandatory: Filing of Form No. 67 for availing Foreign Tax Credit under Rule 128(9) of the Income Tax Rules is a directory requirement and not mandatory. There is no provision in Rule 128(9) that disallows Foreign Tax Credit for a delay in filing Form 67. This implies that non-compliance with this procedural requirement does not automatically lead to disallowance of FTC.<\/li>\n<li>DTAA and Section 90: The Double Taxation Avoidance Agreement overrides the provisions of the Income Tax Act. Section 90 of the Income Tax Act allows the Govt of India to enter into agreements with other countries to provide relief on income that is taxable in both countries. Article 24 of the India-Australia Double Taxation Avoidance Agreement provides for the credit of foreign taxes. The Double Taxation Avoidance Agreement takes precedence over the provisions of the Income Tax Act and the Rules. This principle has been upheld by various High Courts and the Supreme Court, particularly in the case of Engineering Analysis Centre of Excellence (P) Ltd. The provisions of Double Taxation Avoidance Agreement ensure that taxes paid in the foreign country are allowed as a credit against Indian tax, and this right cannot be nullified by procedural lapses.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22529\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/Form-67-Filling-at-income-tax-site.jpg\" alt=\"Form 67 Filling at income tax site\" width=\"864\" height=\"215\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/Form-67-Filling-at-income-tax-site.jpg 450w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/Form-67-Filling-at-income-tax-site-300x75.jpg 300w\" sizes=\"(max-width: 864px) 100vw, 864px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_No_67_filling\"><\/span><span style=\"color: #000080;\"><strong>Form No. 67 filling <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Taxpayer&#8217;s Vested Right: Section 90 &amp; Article 24(4)(a) of the Double Taxation Avoidance Agreement provide that Australian tax paid shall be allowed as a credit against Indian tax, limited to the proportion of Indian tax. Neither Section 90 nor the Double Taxation Avoidance Agreement stipulates that a foreign tax credit shall be disallowed for non-compliance with procedural requirements. A foreign tax credit is a taxpayer&#8217;s vested right and cannot be disallowed due to non-compliance with procedural requirements prescribed in the rules.<\/li>\n<li>CBDT&#8217;s Authority: Section 295(1) of the Income Tax Act empowers the Central Board of Direct Taxes to prescribe rules for various purposes. Section 295(2)(ha) empowers the Central Board of Direct Taxes to issue rules for foreign tax credit. The Central Board of Direct Taxes can prescribe the procedure for granting a foreign tax credit but cannot impose a condition or provide for disallowance of a foreign tax credit. Rule 128 should be interpreted as a procedural provision, not a mandatory provision.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Indore_ITATs_Conclusion\"><\/span><span style=\"color: #000080;\">Indore ITAT&#8217;s Conclusion: <\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>The Indore Income Tax Appellate Tribunal recently concluded that Rule 128(9) does not provide for disallowance of a foreign tax credit for a delay in filing Income Tax Form No. 67. Rule 128(9) does not explicitly provide for the disallowance of the foreign tax credit due to the delay in filing Income Tax Form No. 67. Therefore, the absence of such a provision implies that the foreign tax credit should not be denied solely on this basis.<\/li>\n<\/ul>\n<p>These points collectively support the argument that the assessee retains eligibility for the foreign tax credit despite delays in procedural compliance, provided the filing is completed before the assessment is finalized.<\/p>\n<p>This interpretation ensures that the substantive right to claim a foreign tax credit, as provided by the Double Taxation Avoidance Agreement &amp; Section 90 of the Income Tax Act, is upheld.<\/p>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Information_Documents_required_for_Filing_Form_67\"><\/span><span style=\"color: #000080;\">Information &amp;\u00a0<\/span><span style=\"color: #000080;\">Documents r<\/span><span style=\"color: #000080;\">equired for Filing Form 67<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Before filing Income Tax Form 67, taxpayers should gather all relevant details and supporting documents to ensure accurate reporting and a smooth foreign tax credit claim process. The following information is generally required:<\/p>\n<ul>\n<li>Permanent Account Number\u00a0and access to an active e-Filing account;<\/li>\n<li>Relevant AY<\/li>\n<li>Country or specified territory from which the foreign income was earned;<\/li>\n<li>Taxes paid or withheld in the foreign jurisdiction;<\/li>\n<li>Applicable Double Taxation Avoidance Agreement provisions, where a tax treaty exists;<\/li>\n<li>Foreign Tax Identification Number, wherever available;<\/li>\n<li>Nature and source of foreign income;<\/li>\n<li>Amount of foreign income offered to tax in India;<\/li>\n<li>Tax liability in India on such foreign income;<\/li>\n<li>Foreign currency conversion details and exchange-rate calculations;<\/li>\n<li>Details of any foreign tax refund received in respect of credit claimed in earlier years. and<\/li>\n<li>Information relating to any disputed foreign taxes;<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_following_supporting_documents_are_required_for_claiming_foreign_tax_credit\"><\/span><span style=\"color: #000080;\">The following supporting documents are required for claiming foreign tax credit:\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Taxpayers should also keep a certificate, statement, or other documentary evidence specifying the foreign income and taxes paid or deducted abroad. Such documentation may be obtained from:\n<ul>\n<li>The foreign tax authority;<\/li>\n<li>Person or entity responsible for withholding the foreign tax; or<\/li>\n<li>The taxpayer, supported by appropriate proof of tax payment or deduction.<\/li>\n<\/ul>\n<\/li>\n<li>Where foreign tax has been paid directly, taxpayers should retain documents such as payment receipts, challans, bank acknowledgements, or similar evidence. In cases where tax has been deducted at source, proof of tax withholding should be maintained.<\/li>\n<li>In this case a CA certificate is not compulsory for filing Form 67\/44 under the Income Tax Rules, 1962.<\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Common_Errors_to_Avoid_While_Claiming_Foreign_Tax_Credit\"><\/span><span style=\"color: #000080;\">Common Errors to Avoid While Claiming Foreign Tax Credit\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When claiming the foreign tax credit, taxpayers should avoid certain common mistakes that may result in denial of credit or processing issues:<\/p>\n<ul>\n<li>Using the incorrect form: Form 67 should be used for Assessment Year2026-27 and earlier years, whereas Form 44 applies to income covered under the Income Tax Act, 2025, from Tax Year 2026-27 onwards.<\/li>\n<li>Selecting the wrong assessment year: The assessment year mentioned in the foreign tax credit form must match the assessment year reflected in the income tax return.<\/li>\n<li>Not disclosing foreign income in the income tax return: a foreign\u00a0tax credit cannot be claimed unless the related foreign income is also reported and offered to tax in India.<\/li>\n<li>Mismatch in reporting: Details reported in Form 67\/Form 44 should exactly match the figures disclosed in Schedule FSI and Schedule TR.<\/li>\n<li>Claiming excess credit: The foreign tax credit is generally restricted to the lower of the foreign tax paid and the Indian tax payable on the same income.<\/li>\n<li>Applying an incorrect exchange rate: Foreign taxes should be converted into INR using the prescribed exchange rate under the tax rules.<\/li>\n<li>Failure to maintain supporting documents: Tax withholding certificates, proof of tax payment, and other supporting evidence should be properly retained and submitted where required.<\/li>\n<li>Claiming credit for disputed taxes: Foreign taxes under dispute are generally not eligible for immediate FTC.<\/li>\n<li>Ignoring Schedule FA requirements: Form 67\/Form 44 relates only to Foreign Tax Credit and does not replace the obligation to disclose foreign assets and accounts in Schedule FA, where applicable.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div>\n<div class=\"___be36l80 fbotcpb fy77jfu f6dzj5z\">\n<div class=\"fai-CopilotMessage r1f6yzd6 ___1fjo9g7 f1g2tzg5 fgct6un fy77jfu f2c7lf3\" tabindex=\"0\" role=\"article\" aria-labelledby=\"copilot-message-r18p-title copilot-message-r18p\" aria-setsize=\"36\" aria-posinset=\"36\" data-tabster=\"{&quot;groupper&quot;:{&quot;tabbability&quot;:2},&quot;focusable&quot;:{}}\">\n<div id=\"copilot-message-r18p\" class=\"fai-CopilotMessage__content r1izxv8h ___7qar2c0 fcthzvy\" dir=\"auto\">\n<div>\n<div dir=\"auto\">\n<div class=\"___1vve6yh f22iagw f1vx9l62 f122n59 f3bhgqh f1mnxvew fly5x3f\">\n<div class=\"___j4vmuw0 f22iagw f1vx9l62 f1869bpl fly5x3f fbc6vix\">\n<div tabindex=\"-1\" data-testid=\"loading-message\" data-fui-focus-visible=\"\">\n<div>\n<div>\n<div id=\"response-idr18n\" class=\"___1yop6mf f336tjw f9ijwd5 fz7g6wx fod5ikn f1s184ao\" data-testid=\"lastChatMessage\">\n<div class=\"___1peis63 f22iagw f1063pyq f6jr5hl f1c88k3p\">\n<div class=\"___4htdyp0 fz7g6wx fy77jfu\">\n<div class=\"___1j4t0a1 f1lmfglv f1abmfm4\" dir=\"auto\" aria-hidden=\"false\" data-testid=\"markdown-reply\" data-message-type=\"Chat\">\n<div class=\"___nfp7g60 f22iagw f1vx9l62 fkmyikg fk15e71 f1k953kz f137keqj f1rncccw f1stllg3 f1w4kmmc f1tric3v f10dk5ic fx8cdsv f16nlwsl f1eookvz fhjrts3 fqugt2f f18d18k8 f1v1vhmp f1hdmul3 f198vjnp f2dshw1 fjpjndq fnmj2pj ffrrb40 f1mon110 fhajzam fimndk6 fxv4dng fb1rn9k f59wlhv f1xmfh30 f18yf5o5 fmr6chf fw8qy2q ff161sd f1qr7t77 f1yyogn1 foogchg fp5872b f1tpb8gf f1hdgrc8 f1vatr43 frkxccd f9pdzkb f158oiaz ft5kggy f5l4ui7 f13j03li f18xdoka f8off4e f1go6zfc f128n2ra f1jpxw2j f1lwd9n0 fy0b8hm f1g2633v fx4kvgi fkvolse f1gxrt3a f1os76ua f1js9cnw f1g87ej0 freluf8 f1yggaq6 f2i3chp f1151osp florpoh f35kzfz ftp9m57 f1e288vi fz62hnz fixvuys f1nmofwh fc1c6mv f18a2er7 fhvkrdl fhxnn68 f1oce4bo fvhlfan f7tc0t0 f1ngf1n2 ffrzq6x f1yjiq2m f1aqdgql f1huvaf f10ij78l f1k94sa4 fkmfumq f1jvzkyl f1eu24ob f1xbfc1f fmf0lwf f107dsy8 f3w566c f4648sl f13zpkng f7unjfp f8p1rz fzu6h1w f1i1bi6h f1smo7hi f1sk1xod f1kgogdq f1gjktkp ft608jz f1o9wiiv fg3xr24 fhd155k f1b8gl2e fg4b9ou flb4lo fdicbfk fgwcyh1 f1jbds0d f1fb9uea f1stuka4 fcrtu6g fwqh0xn f11w66yg f6e0e65 f1vvgu0 f1607507 fgct6un f1ec1nbe fg3fpv7 f1m9bycv f1ntoah8 f1b694rt faql4r2 fpjuhzh fmavl6h f1d9bsk fmzhlt0 f145l92p fwkyaqm f129obh1 f19la9g f127w39w fr0ux9m fxhidck f1cu4h9j f1wnbo7v f1eueg4z fy9c24f f1h2o91j f1iw08fq f19n0e5\">\n<h3><span class=\"ez-toc-section\" id=\"Latest_Update_on_form_67_from_Effective_from_1_April_2026\"><\/span><span style=\"color: #000080;\">Latest Update on form 67\u00a0 from Effective from 1 April 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Income tax Form 67 will continue to be used for claiming Foreign Tax Credit in respect of income relating to Finacial Year 2025-26 (Assessment Year 2026-27) &amp; earlier years, even if the form is filed after 1 April 2026.\u00a0Returns and tax proceedings relating to periods before 1 April 2026 will continue to be governed by the Income-tax Act, 1961.<\/p>\n<p>For income earned from 1 April 2026 onwards (Tax Year 2026-27 and subsequent years), Income Tax Form 44 will replace Form 67 for claiming a foreign tax credit. Therefore, the applicable FTC form depends on the period to which the income relates:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Financial Year 2025-26 and earlier \u2192 Form 67<\/li>\n<li>Tax Year 2026-27 onwards (from 1 April 2026) \u2192 Form 44.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Key_Difference_Between_Form_67_Form_44\"><\/span><span style=\"color: #000080;\">Key Difference Between Form 67 &amp; Form 44<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Form 67 applies under the Income Tax Act, 1961, and is used for AY 2026-27 and earlier years.<\/li>\n<li>Form 44 applies under the Income Tax Act, 2025, and is relevant for income earned from Tax Year 2026-27 onwards (from 1 April 2026).<\/li>\n<li>Both forms are filed electronically through the Income Tax e-Filing portal.<\/li>\n<li>Unlike Form 67, Form 44 may require accountant certification in specified cases, particularly where foreign tax paid exceeds the prescribed threshold.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Form No. 67 filling for availing the foreign tax credit, is directory in nature &amp; not compulsory. In Matter of Ms. Brinda Ramakrishna v. Income tax Office [2022], it was determined that Rule 128(9) of the Rules does not provide for disallowance of a foreign tax credit in the event of a delay in completing &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120],"tags":[5315],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26995"}],"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=26995"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26995\/revisions"}],"predecessor-version":[{"id":32516,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26995\/revisions\/32516"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=26995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=26995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=26995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}