{"id":28417,"date":"2025-01-26T11:24:55","date_gmt":"2025-01-26T05:54:55","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=28417"},"modified":"2025-12-30T19:19:50","modified_gmt":"2025-12-30T13:49:50","slug":"guidance-note-on-application-of-principal-purpose-test","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/guidance-note-on-application-of-principal-purpose-test\/","title":{"rendered":"CBDT: Guidance Note on application of Principal Purpose Test"},"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-69d08419e8d30\" 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-69d08419e8d30\"  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\/guidance-note-on-application-of-principal-purpose-test\/#CBDT_on_application_of_Principal_Purpose_Test_under_amended_tax_Treaties\" title=\"CBDT on application of Principal Purpose Test under amended tax Treaties\">CBDT on application of Principal Purpose Test under amended tax Treaties<\/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\/guidance-note-on-application-of-principal-purpose-test\/#Principal_Purpose_Test_PPT\" title=\"Principal Purpose Test (PPT) :\u00a0\">Principal Purpose Test (PPT) :\u00a0<\/a><\/li><\/ul><\/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\/guidance-note-on-application-of-principal-purpose-test\/#Guidance_Note_on_application_of_the_Principal_Purpose_Test_under_amended_tax_treaties\" title=\"Guidance Note on application of the Principal Purpose Test under amended tax treaties\">Guidance Note on application of the Principal Purpose Test under amended tax treaties<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/guidance-note-on-application-of-principal-purpose-test\/#Past_Investments_Protected_Under_Grandfathering_Provisions\" title=\"Past Investments Protected Under Grandfathering Provisions:\">Past Investments Protected Under Grandfathering Provisions:<\/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\/guidance-note-on-application-of-principal-purpose-test\/#PPT_Application\" title=\"PPT Application:\">PPT Application:<\/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\/guidance-note-on-application-of-principal-purpose-test\/#No_Complete_Immunity_for_Pre-2017_Investments\" title=\"No Complete Immunity for Pre-2017 Investments:\">No Complete Immunity for Pre-2017 Investments:<\/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\/guidance-note-on-application-of-principal-purpose-test\/#Investor_Confidence\" title=\"Investor Confidence:\">Investor Confidence:<\/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\/guidance-note-on-application-of-principal-purpose-test\/#Case-Specific_Applications\" title=\"Case-Specific Applications:\">Case-Specific Applications:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/guidance-note-on-application-of-principal-purpose-test\/#Impact-_Why_Its_Significant\" title=\"Impact- Why It\u2019s Significant:\">Impact- Why It\u2019s Significant:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/guidance-note-on-application-of-principal-purpose-test\/#Takeaways_for_Investors\" title=\"Takeaways for Investors: \">Takeaways for Investors: <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/guidance-note-on-application-of-principal-purpose-test\/#Significant_precedent_regarding_Principal_Purpose_Test_Tax_treaty_benefits\" title=\"Significant precedent regarding Principal Purpose Test &amp; Tax treaty benefits\">Significant precedent regarding Principal Purpose Test &amp; Tax treaty benefits<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/guidance-note-on-application-of-principal-purpose-test\/#ITAT_Ruling_on_SC_Lowy_PI_LUX_SARL_vs_ACIT_This_ruling_emphasizes_the_importance_of\" title=\"ITAT Ruling on SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT : This ruling emphasizes the importance of:\">ITAT Ruling on SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT : This ruling emphasizes the importance of:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/guidance-note-on-application-of-principal-purpose-test\/#Income_Tax_Alert_Section_80GGC\" title=\"Income Tax Alert Section 80GGC\">Income Tax Alert Section 80GGC<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-28421\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/PPT-.jpg\" alt=\"Principal Purpose Test\" width=\"970\" height=\"566\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/PPT-.jpg 715w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/PPT--300x175.jpg 300w\" sizes=\"(max-width: 970px) 100vw, 970px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"CBDT_on_application_of_Principal_Purpose_Test_under_amended_tax_Treaties\"><\/span><span style=\"color: #000080;\"><strong>CBDT on application of Principal Purpose Test under amended tax Treaties<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This clarification from the CBDT on the application of the Principal Purpose Test under amended tax treaties provides much-needed relief to foreign investors, especially those relying on the grandfathering provisions of agreements with Mauritius, Cyprus, and Singapore.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Principal_Purpose_Test_PPT\"><\/span><span style=\"color: #000080;\"><strong>Principal Purpose Test (PPT) :\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-size: 16px;\">The <\/span>Principal Purpose Test<span style=\"font-size: 16px;\">, part of the OECD&#8217;s <\/span>Multilateral Instrument<span style=\"font-size: 16px;\">, is designed to prevent tax avoidance through treaty abuse. <\/span><span style=\"font-size: 16px;\">It denies treaty benefits if one of the principal purposes of a transaction or arrangement was to gain tax benefits, unless consistent with the treaty&#8217;s objectives.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Guidance_Note_on_application_of_the_Principal_Purpose_Test_under_amended_tax_treaties\"><\/span><span style=\"color: #000080;\"><strong>Guidance Note on application of the Principal Purpose Test under amended tax treaties<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Past_Investments_Protected_Under_Grandfathering_Provisions\"><\/span><span style=\"color: #000080;\"><strong>Past Investments Protected Under Grandfathering Provisions:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Investments made prior to the implementation of PPT under amended tax treaties, such as those with Mauritius, Cyprus, and Singapore, will continue to benefit from the earlier rules. This means they won\u2019t be scrutinized under the PPT as long as they qualify under the respective grandfathering clauses.<\/li>\n<li>This assurance should calm concerns about retrospective application of the PPT on treaty benefits.<\/li>\n<li>Investments made under older tax treaties with countries like Mauritius, Cyprus, and Singapore will not be subjected to Past Investments Protected scrutiny. This ensures that past investments benefiting from treaty provisions prior to the introduction of Past Investments Protected are safeguarded.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"PPT_Application\"><\/span><span style=\"color: #000080;\"><strong>PPT Application:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The Past Investments Protected Rule, designed to target transactions whose <em>principal purpose<\/em> is tax avoidance, will only apply to taxable events occurring after the protocol or rule comes into effect (expected from Financial Year 2025-26, starting April 1, 2025).<\/li>\n<li>Example: If a transaction happens in 2025 after the amended treaty becomes effective, the PPT may scrutinize whether the transaction was driven purely by tax benefits.<\/li>\n<li>Principal Purpose Test is a global standard aimed at preventing tax avoidance. It examines whether a business arrangement was primarily designed to obtain tax benefits without legitimate commercial or economic substance.<\/li>\n<li>However, this rule will only apply to transactions post the implementation of amended treaties.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"No_Complete_Immunity_for_Pre-2017_Investments\"><\/span><span style=\"color: #000080;\"><strong>No Complete Immunity for Pre-2017 Investments:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The note does not provide blanket immunity for investments made before 2017. If evidence shows that those investments were structured primarily to exploit treaty benefits without genuine commercial intent, the Past Investments Protected could still apply.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Investor_Confidence\"><\/span><span style=\"color: #000080;\"><strong>Investor Confidence:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>This prospective application aligns with India\u2019s commitment to honoring the grandfathering provisions in its tax treaties.<\/li>\n<li>It reassures foreign investors that their historical investments won\u2019t be revisited under the new rules.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Case-Specific_Applications\"><\/span><span style=\"color: #000080;\"><strong>Case-Specific Applications:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The Principal Purpose Test application will depend heavily on facts and circumstances. Recent cases, such as one before the Delhi Income Tax Appellate Tribunal regarding the India-Luxembourg Double Taxation Avoidance Agreement, highlight the context-driven nature of such investigations.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Impact-_Why_Its_Significant\"><\/span><span style=\"color: #000080;\"><strong>Impact- Why It\u2019s Significant:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Investor Confidence: The clarification underscores India\u2019s commitment to honoring treaty provisions and ensuring that investments benefiting from grandfathering clauses are protected, thereby fostering confidence among foreign investors.<\/li>\n<li>Clearer Interpretation: Investors now have a better understanding of when Principal Purpose Test may be invoked, reducing uncertainty around its retrospective impact.<\/li>\n<li>Focus on Genuine Transactions: The Principal Purpose Test is a global standard to curb tax avoidance, but it will target only transactions lacking genuine commercial substance, ensuring that legitimate investments aren\u2019t unfairly impacted.<\/li>\n<li>Ease for Historical Investments: Investors with holdings routed through tax-friendly jurisdictions like Mauritius can rest assured that benefits claimed earlier won\u2019t be overturned by Principal Purpose Test.<\/li>\n<li>Focus on Future Compliance: The prospective application emphasizes the importance of structuring future investments with a clear commercial purpose beyond tax benefits.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Takeaways_for_Investors\"><\/span><span style=\"color: #000080;\"><strong>Takeaways for Investors: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This clarification ensures a fair balance between implementing global tax standards and maintaining investor trust. It\u2019s a significant step in fostering a stable tax environment for foreign investments. Ensure all future investments comply with the Principal Purpose Test rule and have genuine commercial substance. Review pre-2017 investments for any risk exposure under the Principal Purpose Test. Pay close attention to the notification and implementation of the amended tax treaties starting Financial Year 2025-26.<\/p>\n<p>This guidance should help streamline cross-border investment flows while keeping tax compliance in check. If you\u2019re a stakeholder, are you feeling reassured by this move, or does the fact-based scrutiny still seem concerning?<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Significant_precedent_regarding_Principal_Purpose_Test_Tax_treaty_benefits\"><\/span><span style=\"color: #000080;\">Significant precedent regarding Principal Purpose Test &amp; Tax treaty benefits<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Delhi ITAT&#8217;s ruling in SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT marks a significant precedent regarding the Principal Purpose Test &amp; tax treaty benefits. This detailed analysis highlights the growing importance of commercial substance and economic rationale in determining eligibility for tax treaty benefits under the evolving tax landscape in India, particularly with the introduction of the Principal Purpose Test &amp; General Anti-Avoidance Rules.<\/p>\n<p>Tax Residency Certificate:\u00a0Indian courts and the Central Board of Direct Taxes have consistently upheld that possessing a valid TRC is sufficient proof of residency and eligibility for treaty benefits. However, the tax authorities are increasingly adopting a substance-over-form approach to challenge tax treaty benefits claimed by entities.<\/p>\n<p>Principal Purpose Test Impact: The Principal Purpose Test, introduced via the Multilateral Instrument, allows authorities to deny treaty benefits if a key purpose of a transaction or structure is to obtain those benefits. Taxpayers must now justify their commercial rationale and substance to avoid scrutiny under Principal Purpose Test.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"ITAT_Ruling_on_SC_Lowy_PI_LUX_SARL_vs_ACIT_This_ruling_emphasizes_the_importance_of\"><\/span><strong><span style=\"color: #000080;\">ITAT Ruling on SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT : This ruling emphasizes the importance of:<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Commercial Substance: Demonstrating genuine business activities in the country of residence (e.g., Luxembourg in this case).<\/li>\n<li>Purpose: Proving that the entity was not set up solely for tax benefits.<\/li>\n<li>Substantial Operations: Showing operational expenditure and maintaining investments in multiple jurisdictions.<\/li>\n<\/ul>\n<ul>\n<li>The ITAT ruling shifts the burden of proof onto the tax authorities, requiring them to produce concrete evidence of treaty abuse.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>With Principal Purpose Test \u00a0and General Anti-Avoidance Rules being relatively new, this ruling offers clarity and reassurance to taxpayers with genuine business structures. Taxpayers should:<\/strong><\/span><\/p>\n<ul>\n<li>Ensure their structures have commercial rationale beyond tax savings.<\/li>\n<li>Maintain robust documentation to demonstrate substance (e.g., expenditures, operations, and investments).<\/li>\n<li>Be prepared for fact-specific scrutiny of their arrangements.<\/li>\n<\/ul>\n<p>The ITAT ruling reinforces the principle that economic substance and bona fide business activity outweigh mere formalities.\u00a0Courts are likely to adopt a nuanced approach, distinguishing between genuine structures and arrangements created solely for treaty shopping.<\/p>\n<p><span style=\"font-size: 16px;\">The taxpayer was held <\/span>eligible for benefits under the India-Luxembourg Tax Treaty<span style=\"font-size: 16px;\">. <\/span><span style=\"font-size: 16px;\">Specific rulings:\u00a0<\/span><span style=\"font-size: 16px;\">Business income from securitization trusts and capital gains on debentures\/bonds are exempt.\u00a0<\/span><span style=\"font-size: 16px;\">Interest income is taxable at the treaty rate of 10%.<\/span><\/p>\n<p><span style=\"color: #000080;\"><strong>Implications<\/strong>:\u00a0<\/span>The ruling is a precedent-setting judgment for cross-border investments, especially in light of evolving tax rules under PPT and General Anti-Avoidance Rules. It offers a roadmap for foreign investors and portfolio entities to navigate the complexities of claiming tax treaty benefits while ensuring compliance with Indian tax laws. For taxpayers with legitimate business models, this judgment is a positive step toward reducing litigation risks.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Income_Tax_Alert_Section_80GGC\"><\/span><span style=\"color: #000080;\"><strong>Income Tax Alert Section 80GGC<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28484\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Income-Tax-Alert-Section-80GGC.jpg\" alt=\"Income Tax Alert &quot;Section 80GGC\" width=\"1022\" height=\"961\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Income-Tax-Alert-Section-80GGC.jpg 1022w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Income-Tax-Alert-Section-80GGC-300x282.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Income-Tax-Alert-Section-80GGC-768x722.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Income-Tax-Alert-Section-80GGC-800x752.jpg 800w\" sizes=\"(max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<p><span style=\"color: #000080;\">You may also review the following blogs<\/span><\/p>\n<ul>\n<li><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/cbdt-extends-due-date-for-tax-audit-itr-filing-ay-2025-26\/\" data-cke-saved-href=\"https:\/\/www.caindelhiindia.com\/blog\/cbdt-extends-due-date-for-tax-audit-itr-filing-ay-2025-26\/\">CBDT Extends Due Date for Tax Audit &amp; ITR Filing -AY 2025-26<\/a><\/span><\/li>\n<li><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-introduced-by-cbdt-in-tax-audit-report\/\" data-cke-saved-href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-introduced-by-cbdt-in-tax-audit-report\/\">Key Changes Introduced by CBDT in Tax Audit Report<\/a><\/span><\/li>\n<li><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/learn\/cbdt-issued-faqs-on-income-tax-bill-2025-with-key-highlights-and.html\">Income Tax Bill 2025\u00a0<\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBDT on application of Principal Purpose Test under amended tax Treaties This clarification from the CBDT on the application of the Principal Purpose Test under amended tax treaties provides much-needed relief to foreign investors, especially those relying on the grandfathering provisions of agreements with Mauritius, Cyprus, and Singapore. Principal Purpose Test (PPT) :\u00a0 The Principal &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[6004],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28417"}],"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=28417"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28417\/revisions"}],"predecessor-version":[{"id":30850,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28417\/revisions\/30850"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=28417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=28417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=28417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}