{"id":5293,"date":"2018-09-08T00:21:06","date_gmt":"2018-09-07T18:51:06","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=5293"},"modified":"2021-11-19T16:42:22","modified_gmt":"2021-11-19T11:12:22","slug":"corporate-and-professional-updates-8th-sep-2018","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-8th-sep-2018\/","title":{"rendered":"corporate and professional updates 8th sep 2018"},"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-69daa83037a93\" 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-69daa83037a93\"  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\/corporate-and-professional-updates-8th-sep-2018\/#corporate_and_professional_updates_8th_sep_2018\" title=\"corporate and professional updates 8th sep 2018\">corporate and professional updates 8th sep 2018<\/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\/corporate-and-professional-updates-8th-sep-2018\/#Direct_Tax\" title=\"Direct Tax :\">Direct Tax :<\/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\/corporate-and-professional-updates-8th-sep-2018\/#INDIRECT_TAX\" title=\"INDIRECT TAX\">INDIRECT TAX<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-8th-sep-2018\/#FAQ_on_GST_Audit\" title=\"FAQ on GST Audit:\">FAQ on GST Audit:<\/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\/corporate-and-professional-updates-8th-sep-2018\/#MCA_Update\" title=\"MCA Update:\">MCA Update:<\/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\/corporate-and-professional-updates-8th-sep-2018\/#RBI_UPDATES\" title=\"RBI UPDATES\">RBI UPDATES<\/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\/corporate-and-professional-updates-8th-sep-2018\/#KEY_DUE_DATES\" title=\"KEY DUE DATES\u00a0\">KEY DUE DATES\u00a0<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-8th-sep-2018\/#What_are_the_interim_dividend_and_final_dividend\" title=\"What are the interim dividend and final dividend?\">What are the interim dividend and final dividend?<\/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\/corporate-and-professional-updates-8th-sep-2018\/#What_is_the_Process_to_get_back_shares_from_IEPF\" title=\"What is the Process to get back shares from IEPF\">What is the Process to get back shares from IEPF<\/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\/corporate-and-professional-updates-8th-sep-2018\/#CLOSURE_OF_SUBSIDIARY_COMPANY\" title=\"CLOSURE OF SUBSIDIARY COMPANY\">CLOSURE OF SUBSIDIARY COMPANY<\/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\/corporate-and-professional-updates-8th-sep-2018\/#Compliance_for_Foreign_Subsidiary_Companies_in_India\" title=\"Compliance for Foreign Subsidiary Companies in India\">Compliance for Foreign Subsidiary Companies in India<\/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\/corporate-and-professional-updates-8th-sep-2018\/#Key_Highlights_of_RACP_Bill_2020_and_Companies_Amendment_Bill2020\" title=\"Key Highlights of RACP Bill, 2020 and Companies (Amendment) Bill,2020\">Key Highlights of RACP Bill, 2020 and Companies (Amendment) Bill,2020<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/www.essentialenglishcentre.com\/wp-content\/uploads\/2015\/03\/English-for-Business.jpg\" alt=\"Image result for corporate and professional\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"corporate_and_professional_updates_8th_sep_2018\"><\/span>corporate and professional updates 8th sep 2018<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Direct_Tax\"><\/span><strong><em><span style=\"text-decoration: underline;\">Direct Tax :<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li>ITAT Delhi held that penalty will not be imposed U\/S 271AAA if assesse substantiated the manner in which undisclosed income was derived.Mahavir Prasad JaipuriaVs Assist. CIT (ITAT Delhi)<\/li>\n<li>Gujarat High Court held that AO cannot ignore reply submitted by assesse related to cash deposited for reassessment.\u00a0\u00a0Hemant Manaharla l Shah (HUF) Vs ITO (Gujarat High Court)<\/li>\n<li>CBEC has made amendment in the <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">Central Goods and Services Tax Rules, 2017<\/a>. These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018, which shall come into force on the date of their publication in the Official Gazette.<\/li>\n<li>CBDT vide Instruction No.03\/2018\u00a0\u00a0(F.NO.225\/249\/9\/2018-ITA.II),dated August 20,2018 has modified the earlier Instruction dated February 12,2018 and elaborated on the conduct of the mandatory E-Assessment.<\/li>\n<li>Jaipur ITAT upholds AO\u2019s stand of recognizing revenues\u00a0in respect of advance received by\u00a0assessee (engaged in residential township development)\u00a0from the customers\u00a0during AY 2012-13 applying\u00a0percentage completion method (PCM\u2019) [Category 1], but rejects AO&#8217;s action of recognizing entire sale consideration in case of sale deeds executed\u00a0[Category 2];[TS-617-ITAT-2017(JPR)]<\/li>\n<li>Delhi ITAT upholds revision u\/s 263 in order to tax gift received by assessee-<a href=\"https:\/\/carajput.com\/services\/hindu-undivided-family.php\">HUF<\/a> from mother of Karta (not member of HUF) u\/s 56(2)(vii) for AY 2013-14; During relevant AY,\u00a0assessee received 75000 equity shares from mother of the Karta of assessee-HUF, rejects assessee\u2019s stand that the said gift was not covered by 56(2)(vii) taxability as it would qualify as gift from \u2018relative\u2019;\u00a0[TS-10-ITAT-2018(DEL)]<\/li>\n<li>Draft notification proposing amendments in rule 114 of the <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income-tax Rules, 1962<\/a> and permanent account number application Forms (Form 49A and Form 49AA) has been released. Source<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INDIRECT_TAX\"><\/span><strong><em><span style=\"text-decoration: underline;\">INDIRECT TAX<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li>Finance ministry has notified annual tax return forms for businesses registered under the <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a>, in which details of sales, purchases and input tax credit (ITC) benefits accrued to them during 2017-18 fiscal have to be provided in a consolidated manner.<\/li>\n<li>Under GST In case of transport of goods in lots or batches, separate delivery challan &amp; invoice copy for each despatch. Original invoice with last lot.<\/li>\n<li>Goods and services provided by charitable trusts for a consideration would classify as supply, making it liable for GST, the authority of advanced ruling (AAR) for GST in Maharashtra has ruled.<\/li>\n<li>CBEC has waived the late fee paid under section 47 of Central Goods and Service Tax act, 2017.\u00a0Vide notification no 41\/2018, dated 4th September 2018.<\/li>\n<li>CBEC has extended the time limit for making the declaration in FORM GST ITC-01 of the <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">CGST Rules,<\/a> 2017 by registered persons who have filed the application in FORM GST-CMP-04 of the CGST Rules, 2017 between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette.Vide notification no 42\/2018, dated 4th September 2018.<\/li>\n<li>Entities not registered under GST are liable to pay tax on Import of services: Clause 30 of the CGST Amendment Act, 2018. Effective Date to be notified by the government. Affected Provision is Schedule I of the CGST Act, 2017<\/li>\n<li>Effect of the Amendment:The provision has been amended so as to bring any unregistered person involved in import of services under the purview of GST if carried out in the course or furtherance of business from a related person or an or any of their other establishments outside India.<\/li>\n<li>Such person is now liable to register and pay taxes on such import of services.<\/li>\n<li>Finance Ministry has said GST refunds can be claimed by simply submitting a printout of &#8216;GSTR-2A&#8217; form to tax authorities instead of giving all purchase invoices of a month.<\/li>\n<li>The proper officer shall rely upon form GSTR-2A as an evidence of the account of the supply by the corresponding supplier in relation to which the input tax credit has been availed by the claimant.<\/li>\n<li>CBIC has notified the\u00a0CGST (8th Amendment) Rules,2018, mainly to amend CGST Rules 22, 36, 55, 89, 96 and 138A along with Forms GST REG-20, ITC-04 &amp; EWB-01 and to introduces Form GSTR-9 (Annual Return).<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"FAQ_on_GST_Audit\"><\/span><span style=\"color: #000000;\"><strong><em><span style=\"text-decoration: underline;\">FAQ on <a style=\"color: #000000; text-decoration: underline;\" href=\"https:\/\/carajput.com\/gst\/gst-audit.php\">GST Audit<\/a>:<\/span><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li>Query:\u00a0Who can conduct audit of taxpayers?<\/li>\n<li>Answer:As per section 49 of MGL, any officer of CGST or SGST\u00a0authorized by his Commissioner by a general or specific\u00a0order may conduct audit of a taxpayer. The frequency and\u00a0manner of audit will be prescribed in due course.<\/li>\n<li>Query:If a taxable person fails to file the return\u00a0required under law (under section 27 or 31), what\u00a0legal recourse is available to the tax officer?<\/li>\n<li>Answer:The proper officer has to first issue a notice to the\u00a0defaulting taxable person under section 32 of MGL requiring\u00a0him to furnish the return within a specified period of time,\u00a0which has to be a minimum of fifteen days as per section\u00a046 of MGL.<\/li>\n<li>If the taxable person fails to file return within\u00a0the given time, the proper officer shall proceed to assess\u00a0the tax liability of the return defaulter to the best of his\u00a0judgement taking into account all the relevant material\u00a0available with him. This power is given under section 46 of\u00a0MGL.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MCA_Update\"><\/span><strong><em><span style=\"text-decoration: underline;\">MCA Update:<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li>As per the extant rules, in respect of an individual who is in possession of Duplicate\/Multiple DINs, he can retain the Oldest DIN. DINs obtained letter have to be surrendered.<\/li>\n<li>Please note that on approval of form DIR-5, all existing\/erstwhile associations of the surrendered DIN shall be automatically<br \/>\nmapped to the retained DIN.In respect of an individual with a single DIN, if it is\/was once associated with any LLP or Company, it is NOT eligible for surrender.<\/li>\n<li>Stakeholders may kindly take note and plane accordingly.<\/li>\n<li>As per the extant rules, in respect of an individual who is in possession of Duplicate\/Multiple DINs, he can retain the Oldest DIN only. DINs obtained later have to be surrendered.<\/li>\n<li>Please note that on approval of form DIR-5, all existing\/erstwhile associations of the surrendered DIN shall be automatically mapped to the retained DIN.<\/li>\n<li>MCA: in respect of an individual who is in possession\u00a0of Duplicate\/Multiple DINs, he can retain the Oldest DIN only. DINs obtained later have to be surrendered.<\/li>\n<li>on approval of form DIR-5, all existing\/erstwhile associations of the surrendered DIN shall be automatically mapped to the retained DIN<\/li>\n<li>MCA has issued circular regarding Relaxation of additional fees and extension of last date of filings of Form BEN-2 under the Companies Act. 20I3.\u00a0Vide circular no 07\/2018, dated 6th September<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"RBI_UPDATES\"><\/span><strong><em><span style=\"text-decoration: underline;\">RBI UPDATES<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/carajput.com\/rbi-consulting.php\">RBI<\/a> has notified that all new filings for FC-GPR, FC-TRS , LLP-I, LLP-II &amp; CN will be in\u00a0SMF\u00a0only w.e.f September 01, 2018\u00a0(Copy Attached). FC-GPR &amp; FC-TRS shall not be filed on ebiz.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><em><span style=\"text-decoration: underline;\">SEBI UPDATES<\/span><\/em><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/carajput.com\/sebi-consulting.php\">SEBI<\/a> may soon dilute some of the controversial provisions notified in its April 10 circular on foreign portfolio investors (FPIs).<\/li>\n<li>Sources say the regulator is mulling exempting people of Indian origin (PIOs) from the ambit of the new KYC norms.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><em><span style=\"text-decoration: underline;\">OTHER UPDATES<\/span><\/em><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Overseas investors of Indian origin are allowed to buy up to 5 percent in any security under current regulation, India&#8217;s economic affairs secretary Subhash Chandra Garg said\u00a0in a bid to calm markets after recent regulatory changes.<\/li>\n<li>IBBI has issued circular to all Insolvency Professional Entities w.r.t Compliance of regulation 13 (2)<a href=\"https:\/\/ibbi.gov.in\/webadmin\/pdf\/whatsnew\/2018\/Aug\/Circular-IPEdated%2031st%20August%202018_2018-08-31%2018:11:35.pdf\">\u00a0<\/a>that\u00a0All IPE are directed to inform the Board within seven days from the date when an IP ceases to be its director or partner or joins as its partner or director and forthwith and for all pending cases, not later than\u00a07th Sep 2018<\/li>\n<li>DGFT authorities have made amendments in Aayat Niryat Form (ANF) pertaining to Chapter 6 &amp; 7 of the Handbook of procedures 2015-2020.\u00a0in the light of implementation of GST and updation of FTP \/ HBP wef 05-12-2017.<\/li>\n<li>PDC of ICAI extended the last date for submission of online Multipurpose Empanelment Form for the year 2018-19 including Declaration and Financial Documents till 12.00 am of 10th September, 2018.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"KEY_DUE_DATES\"><\/span><strong><em>KEY DUE DATES\u00a0<\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GSTR-3B<\/a> (AUG 2018)-SEP 20th, 2018<\/li>\n<li>GSTR-5 (AUG 2018)-SEP 20th, 2018<\/li>\n<li>GSTR-6 (JULY 17 \u2013 AUG\u201918)- SEP 30TH, 2018<\/li>\n<li>GSTR-4 (JULY-SEP, 2018)-OCT 20TH, 2018<\/li>\n<li>GSTR-5A (AUG 2018)-SEP 20th, 2018<\/li>\n<li>Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Crores- GSTR-1 (JULY- SEP, 2018)-OCT 31ST, 2018.<\/li>\n<li>Quarterly return for registered persons with aggregate turnover more than Rs. 1.50 Crores- <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GSTR-1<\/a>-(AUG 2018)-SEP11th\u00a02018<\/li>\n<li>more updates for relates blogs are:<br \/>\n<h4><span class=\"ez-toc-section\" id=\"What_are_the_interim_dividend_and_final_dividend\"><\/span><a href=\"https:\/\/carajput.com\/blog\/interim-dividend-final-dividend\/\">What are the interim dividend and final dividend?<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"What_is_the_Process_to_get_back_shares_from_IEPF\"><\/span><a href=\"https:\/\/carajput.com\/blog\/what-is-process-to-get-back-shares-from-iepf\/\">What is the Process to get back shares from IEPF<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"CLOSURE_OF_SUBSIDIARY_COMPANY\"><\/span><a href=\"https:\/\/carajput.com\/blog\/closure-of-subsidiary-company\/\">CLOSURE OF SUBSIDIARY COMPANY<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Compliance_for_Foreign_Subsidiary_Companies_in_India\"><\/span><a href=\"https:\/\/carajput.com\/blog\/compliance-for-foreign-subsidiary-companies-in-india\/\">Compliance for Foreign Subsidiary Companies in India<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Key_Highlights_of_RACP_Bill_2020_and_Companies_Amendment_Bill2020\"><\/span><a href=\"https:\/\/carajput.com\/blog\/key-highlights-of-racp-bill-2020-and-companies-amendment-bill2020\/\">Key Highlights of RACP Bill, 2020 and Companies (Amendment) Bill,2020<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><\/h4>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>corporate and professional updates 8th sep 2018 Direct Tax : ITAT Delhi held that penalty will not be imposed U\/S 271AAA if assesse substantiated the manner in which undisclosed income was derived.Mahavir Prasad JaipuriaVs Assist. CIT (ITAT Delhi) Gujarat High Court held that AO cannot ignore reply submitted by assesse related to cash deposited for &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,150,172,9,4],"tags":[5745,5738,5739,2017,1816,5737,1296,5744,558,5742,5743,5736,5741,5740],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5293"}],"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=5293"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5293\/revisions"}],"predecessor-version":[{"id":19117,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5293\/revisions\/19117"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=5293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=5293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=5293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}