{"id":30730,"date":"2025-12-19T01:11:34","date_gmt":"2025-12-18T19:41:34","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30730"},"modified":"2025-12-19T01:12:37","modified_gmt":"2025-12-18T19:42:37","slug":"complete-understanding-sec-54b-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/","title":{"rendered":"Complete Understanding Sec 54B of Income Tax Act"},"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-69e800fc53fca\" 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-69e800fc53fca\"  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\/complete-understanding-sec-54b-of-income-tax-act\/#Capital_Gain_on_Sale_of_Agricultural_Land_Section_54B\" title=\"Capital Gain on Sale of Agricultural Land : Section 54B\">Capital Gain on Sale of Agricultural Land : Section 54B<\/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\/complete-understanding-sec-54b-of-income-tax-act\/#Eligibility_Criteria_of_Sec_54B\" title=\"Eligibility Criteria of Sec 54B\">Eligibility Criteria of Sec 54B<\/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\/complete-understanding-sec-54b-of-income-tax-act\/#Reinvestment_Rules_Time_Limits_under_Sec_54B\" title=\"Reinvestment Rules &amp; Time Limits under Sec 54B\">Reinvestment Rules &amp; Time Limits under Sec 54B<\/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\/complete-understanding-sec-54b-of-income-tax-act\/#Tax_planning_under_the_City_Property_vs_Farmhouse_Strategy\" title=\"Tax planning under the City Property vs. Farmhouse Strategy: \">Tax planning under the City Property vs. Farmhouse Strategy: <\/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\/complete-understanding-sec-54b-of-income-tax-act\/#Step-by-Step_Summary_Us54B_of_Income_Tax_Act\" title=\"Step-by-Step Summary U\/s54B of Income Tax Act\">Step-by-Step Summary U\/s54B of Income Tax Act<\/a><\/li><\/ul><\/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\/complete-understanding-sec-54b-of-income-tax-act\/#FAQs_on_Section_54B\" title=\"FAQs on Section 54B\">FAQs on Section 54B<\/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-7\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#Q1_Is_ITR_filing_mandatory_on_sale_of_rural_agricultural_land\" title=\"Q1. Is ITR filing mandatory on sale of rural agricultural land?\">Q1. Is ITR filing mandatory on sale of rural agricultural land?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#Q2_Can_NRIs_claim_Section_54B_exemption\" title=\"Q2. Can NRIs claim Section 54B exemption?\">Q2. Can NRIs claim Section 54B exemption?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#Q3_Is_capital_gain_exempt_on_compulsory_acquisition_of_agricultural_land\" title=\"Q3. Is capital gain exempt on compulsory acquisition of agricultural land?\">Q3. Is capital gain exempt on compulsory acquisition of agricultural land?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#Q4_What_is_the_tax_rate_on_the_sale_of_urban_agricultural_land\" title=\"Q4. What is the tax rate on the sale of urban agricultural land?\">Q4. What is the tax rate on the sale of urban agricultural land?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#Q5_How_to_Disclose_Agricultural_Land_Sale_in_ITR\" title=\"Q5. How to Disclose Agricultural Land Sale in ITR?\">Q5. How to Disclose Agricultural Land Sale in ITR?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#Q5_TDS_on_Sale_of_Agricultural_Land\" title=\"Q5. TDS on Sale of Agricultural Land? \">Q5. TDS on Sale of Agricultural Land? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#Q5_How_Exemption_Work_under_Sec_54B\" title=\"Q5. How Exemption Work under Sec 54B? \">Q5. How Exemption Work under Sec 54B? <\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/complete-understanding-sec-54b-of-income-tax-act\/#In_Summary\" title=\"In Summary\">In Summary<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29062\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/high.jpg\" alt=\"Tax Dept intensified scrutiny\" width=\"800\" height=\"492\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/high.jpg 800w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/high-300x185.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/high-768x472.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Capital_Gain_on_Sale_of_Agricultural_Land_Section_54B\"><\/span><span style=\"color: #000080;\"><strong>Capital Gain on Sale of Agricultural Land : Section 54B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 54B offers exemption from capital gains tax when an individual or HUF sells agricultural land and reinvests the proceeds in another agricultural land. This encourages reinvestment in agriculture rather than monetization of farmland.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Eligibility_Criteria_of_Sec_54B\"><\/span><span style=\"color: #000080;\">Eligibility Criteria of Sec 54B<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Who can claim: Only individuals or Hindu Undivided Families (HUFs) can avail the benefit (not available for companies, LLPs, or firms).<\/li>\n<li>Type of asset: The sold asset must be agricultural land\u2014either long-term or short-term capital asset.<\/li>\n<li>Use requirement: It should have been used for agricultural purposes by the taxpayer or their parent(s), or by a member of HUF, for at least 2 years immediately before the transfer.<\/li>\n<li>Purpose of Section 54B : Section 54B provides capital gains exemption when an individual or HUF sells agricultural land and reinvests the proceeds into another agricultural land. This is designed to avoid hardship for farmers or landowners who shift agricultural land rather than sell for profit.<\/li>\n<li>Amount of Exemption: Lower of: Capital gains on sale of old agricultural land, OR Investment in new agricultural land (including CGAS deposit)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Reinvestment_Rules_Time_Limits_under_Sec_54B\"><\/span><span style=\"color: #000080;\"><strong>Reinvestment Rules &amp; Time Limits under Sec 54B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Time limit to reinvest: The entire capital gains from the sale must be invested in another agricultural land within two years from the date of transfer. For compulsory acquisition, the period counts from the date of receipt of compensation.<\/li>\n<\/ul>\n<ul>\n<li>CGAS Rules : Deposit unutilized capital gains in CGAS before ITR due date. Funds must be used to buy agricultural land within 2 years. If not utilized within 2 years, the amount becomes taxable in the year the period expires.<\/li>\n<\/ul>\n<ul>\n<li>Use of Capital Gains Account Scheme: If unable to invest immediately, the gains must be deposited in Capital Gains Account Scheme by the due date of filing the income tax return and then used to buy land. If the new land is not purchased before the ITR due date, the unutilized amount must be deposited in CGAS to claim exemption. Now 19 banks, including major private banks, are authorized to open Capital Gains Account Scheme (CGAS) accounts.<\/li>\n<\/ul>\n<ul>\n<li>Impact of early sale: If the newly acquired land is sold within 3 years, the exemption is revoked to the extent of the gain and becomes taxable.<\/li>\n<li>Restrictions: If the new agricultural land is sold within 3 years, the exemption is withdrawn. At the time of computing capital gains on the new land, the earlier exempted amount is deducted from its cost, increasing taxable gain.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tax_planning_under_the_City_Property_vs_Farmhouse_Strategy\"><\/span><span style=\"color: #000080;\"><strong>Tax planning under the City Property vs. Farmhouse Strategy: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>How tax planning and asset appreciation can work together when done within the legal framework. Here\u2019s a quick breakdown for clarity:<\/p>\n<p><span style=\"color: #000080;\"><strong>City Property<\/strong><\/span><\/p>\n<ul>\n<li>Stamp duty &amp; registration costs<\/li>\n<li>Capital gains tax on sale<\/li>\n<li>Rental income taxable<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Farmhouse on Agricultural Land<\/strong><\/span><\/p>\n<ul>\n<li>Agricultural income is exempt U\/s10(1)<\/li>\n<li>Appreciation potential if land is near urban expansion zones<\/li>\n<li>Section 54B: Allows reinvestment of capital gains into agricultural land to avoid tax<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Step-by-Step_Summary_Us54B_of_Income_Tax_Act\"><\/span><span style=\"color: #000080;\"><strong>Step-by-Step Summary U\/s54B of Income Tax Act<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Sell agricultural land (gain may be long-term or short-term).<\/li>\n<li>Ensure it was used agriculturally for at least 2 years.<\/li>\n<li>Within 2 years, buy another agricultural land equal to or above the gain amount.<\/li>\n<li>If not yet invested, deposit in Capital Gains Account Scheme before ITR due date.<\/li>\n<li>Do not sell the newly bought land for 3 years to maintain exemption.<\/li>\n<li>Claim exemption while filing the income tax return.<\/li>\n<\/ol>\n<p>By following these rules, taxpayers strategically defer or eliminate capital gains tax on gains from agricultural land when properly reinvested into further agricultural land. So, if someone sells urban property and reinvests in agricultural land correctly, they can defer or eliminate capital gains tax and enjoy tax-free income from farming activities. Over time, if the land gets converted or its value rises, the wealth multiplies. \u00a0Basic Key Conditions are mentioned here under :<\/p>\n<ul>\n<li>Land must be used for agricultural purposes for at least 2 years before sale.<\/li>\n<li>Reinvestment must be in agricultural land within 2 years of sale.<\/li>\n<li>Documentation and compliance are critical; missteps can lead to heavy penalties.<\/li>\n<li>Genuine intent matters: Courts have held that minor procedural delays in reinvestment won\u2019t disqualify exemption if the intent to reinvest is evident.<\/li>\n<li>Self-acquisition rule: The new agricultural land must be acquired in the name of the assessee (not in a third party\u2019s name, e.g., a sibling).<\/li>\n<li>Agricultural land must be genuine and used for farming. The Exemption applies only to sale of agricultural land, not other assets (e.g., gold). Misuse (e.g., using Capital Gains Account Scheme funds for non-agricultural purposes) leads to taxation.<\/li>\n<li>TDS: Section 194IA does not apply to agricultural land sales.<\/li>\n<li>Cash Limit: Max INR 2,00,000 per transaction (Section 269ST).<\/li>\n<li>NRIs: Eligible for Section 54B exemption if land is in India.<\/li>\n<li>Compulsory Acquisition: Fully exempt u\/s 10(37).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"FAQs_on_Section_54B\"><\/span><span style=\"color: #000080;\"><strong>FAQs on Section 54B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h4><span class=\"ez-toc-section\" id=\"Q1_Is_ITR_filing_mandatory_on_sale_of_rural_agricultural_land\"><\/span><span style=\"color: #000080;\"><strong>Q1. Is ITR filing mandatory on sale of rural agricultural land?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ans.: No, if total income is below basic exemption limit (\u20b92.5 lakh).<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Q2_Can_NRIs_claim_Section_54B_exemption\"><\/span><span style=\"color: #000080;\"><strong>Q2. Can NRIs claim Section 54B exemption?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ans.: Yes, provided the land sold and purchased is located in India.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Q3_Is_capital_gain_exempt_on_compulsory_acquisition_of_agricultural_land\"><\/span><span style=\"color: #000080;\"><strong>Q3. Is capital gain exempt on compulsory acquisition of agricultural land?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ans.: Yes, fully exempt under section 10(37).<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Q4_What_is_the_tax_rate_on_the_sale_of_urban_agricultural_land\"><\/span><span style=\"color: #000080;\"><strong>Q4. What is the tax rate on the sale of urban agricultural land?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ans.: LTCG:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>12.5% without indexation, or<\/li>\n<li>20% with indexation (for land acquired before 23 July 2024\u2014optional)<\/li>\n<\/ul>\n<\/li>\n<li>STCG: Taxed as per slab rates<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Q5_How_to_Disclose_Agricultural_Land_Sale_in_ITR\"><\/span><span style=\"color: #000080;\"><strong>Q5. How to Disclose Agricultural Land Sale in ITR?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ans.: <span style=\"color: #000080;\"><strong>Sale of Rural Agricultural Land<\/strong><\/span><\/p>\n<ul>\n<li>Not a capital asset<\/li>\n<li>Gains are exempt U\/s10(1)<\/li>\n<li>Report in Schedule EI<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Sale of Urban Agricultural Land<\/strong><\/span><\/p>\n<ul>\n<li>Considered a capital asset<\/li>\n<li>Report in Schedule CG<\/li>\n<li>Exemptions under Sections 54B, 54EC, and 54F may be claimed<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Q5_TDS_on_Sale_of_Agricultural_Land\"><\/span><span style=\"color: #000080;\"><strong>Q5. TDS on Sale of Agricultural Land? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ans.: Section 194IA (1% TDS) applies to property transactions above INR 50 lakh<\/p>\n<ul>\n<li>Agricultural land is excluded<\/li>\n<li>No TDS is applicable on sale\/purchase of agricultural land<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Cash Transaction Limit<\/strong><\/span><\/p>\n<ul>\n<li>Maximum cash receipt allowed: INR 2,00,000<\/li>\n<li>Violation attracts 100% penalty U\/s 271DA<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Q5_How_Exemption_Work_under_Sec_54B\"><\/span><span style=\"color: #000080;\"><strong>Q5. How Exemption Work under Sec 54B? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ans.: Complete reinvestment: If the full capital gain is reinvested, the entire gain is exempted.<\/p>\n<p>Partial reinvestment: If only part of the gain is reinvested, the exempt amount = cost of new land; the remaining gain is taxable U\/s45.<\/p>\n<p>For Example, you can see the following case below mention:<\/p>\n<ul>\n<li>Capital Gain = INR 2 Cr, new land = INR 4 Cr \u2192 Full Exemption<\/li>\n<li>Capital Gain = INR 5 Cr, new land = INR 3 Cr \u2192 INR 3 Cr exempted, INR 2 Cr taxable.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"In_Summary\"><\/span><span style=\"color: #000080;\"><strong>In Summary<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Section 54B offers a valuable tax-saving opportunity for individuals and HUFs selling agricultural land. Proper planning, timely reinvestment, and correct ITR disclosure are essential to avoid tax reversals.<\/p>\n<p><span style=\"color: #000080;\"><strong>City Property vs Farmhouse Strategy<\/strong><\/span><\/p>\n<table style=\"height: 381px;\" width=\"837\">\n<tbody>\n<tr>\n<td><strong>Aspect<\/strong><\/td>\n<td><strong>City Property<\/strong><\/td>\n<td><strong>Farmhouse on Agricultural Land<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Purchase Tax<\/td>\n<td>High stamp duty &amp; registration charges<\/td>\n<td>Lower (depends on state rules)<\/td>\n<\/tr>\n<tr>\n<td>Income Tax<\/td>\n<td>Rental income taxable<\/td>\n<td>Agricultural income tax-free (Sec 10(1))<\/td>\n<\/tr>\n<tr>\n<td>Capital Gains<\/td>\n<td>Taxable on sale<\/td>\n<td>Can be zero if reinvested under Sec 54B<\/td>\n<\/tr>\n<tr>\n<td>Appreciation<\/td>\n<td>Moderate, linked to urban real estate<\/td>\n<td>Huge potential if near urban expansion<\/td>\n<\/tr>\n<tr>\n<td>Compliance<\/td>\n<td>Standard property laws<\/td>\n<td>Must maintain agricultural use &amp; documentation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Section 54B allows reinvestment of capital gains into agricultural land within 2 years. Agricultural income is exempt from tax. Land near cities often appreciates massively over time. for application of Exemption U\/s54B Conditions Apply Land must be used for agriculture for at least 2 years before sale. Proper documentation is critical.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Capital Gain on Sale of Agricultural Land : Section 54B Section 54B offers exemption from capital gains tax when an individual or HUF sells agricultural land and reinvests the proceeds in another agricultural land. This encourages reinvestment in agriculture rather than monetization of farmland. Eligibility Criteria of Sec 54B Who can claim: Only individuals or &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":[10389],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30730"}],"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=30730"}],"version-history":[{"count":2,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30730\/revisions"}],"predecessor-version":[{"id":30732,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30730\/revisions\/30732"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=30730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=30730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=30730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}