{"id":134,"date":"2024-06-20T16:20:25","date_gmt":"2024-06-20T10:50:25","guid":{"rendered":"https:\/\/cajdshah.com\/blog\/?p=134"},"modified":"2024-07-16T16:50:49","modified_gmt":"2024-07-16T11:20:49","slug":"slump-sale-section-50b-of-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/","title":{"rendered":"Slump Sale (Section 50B of Income Tax Act, 1961)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" 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: #999;color:#999\" 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><\/span><\/a><\/span><\/div>\n<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:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Slump_Sale_Section_50B_of_Income_Tax_Act_1961\" >Slump Sale (Section 50B of Income Tax Act, 1961)\u00a0<\/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:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#What_is_a_Slump_Sale\" >What is a Slump Sale?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Calculating_Capital_Gains_in_a_Slump_Sale\" >Calculating Capital Gains in a Slump Sale<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Note\" >Note:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Determining_Full_Value_of_Consideration\" >Determining Full Value of Consideration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Net_Worth_Calculation\" >Net Worth Calculation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Tax_Implications_for_the_Seller\" >Tax Implications for the Seller<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Tax_Implications_for_the_Purchaser\" >Tax Implications for the Purchaser<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Reporting_Requirements\" >Reporting Requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#TDS_on_Slump_Sale\" >TDS on Slump Sale<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#GST_and_Slump_Sale\" >GST and Slump Sale<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/cajdshah.com\/blog\/slump-sale-section-50b-of-income-tax-act-1961\/#Companies_Act_2013_Requirements\" >Companies Act, 2013 Requirements<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Slump_Sale_Section_50B_of_Income_Tax_Act_1961\"><\/span><b>Slump Sale (Section 50B of Income Tax Act, 1961)\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_a_Slump_Sale\"><\/span><b>What is a Slump Sale?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Section 2(42C) of the Income Tax Act, 1961, a &#8216;slump sale&#8217; refers to the transfer of one or more undertakings as a result of the sale for a lump sum consideration, without individual values being assigned to the assets and liabilities. This method is commonly used in <a href=\"https:\/\/valugenius.in\/Mergers-Valuation.html\" target=\"_blank\" rel=\"noopener\">mergers and acquisitions<\/a>. It&#8217;s important to note that not all assets and liabilities need to be transferred; however, the assets and liabilities transferred must collectively form an undertaking.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Calculating_Capital_Gains_in_a_Slump_Sale\"><\/span><b>Calculating Capital Gains in a Slump Sale<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"background-color: #6bae52; color: white; width: 62%; border: 10px solid white;\">\n<tbody>\n<tr>\n<th style=\"border: 10px solid white; background-color: #195888;\">PARTICULARS<\/th>\n<th style=\"border: 10px solid white; background-color: #195888;\">RS.<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 10px solid white;\"><b>FULL VALUE OF CONSIDERATION<\/b><\/td>\n<td style=\"border: 10px solid white;\"><b>XXX<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 10px solid white;\"><b>(-) EXPENSES IN RELATION TO TRANSFER<\/b><\/td>\n<td style=\"border: 10px solid white;\"><b>XXX<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 10px solid white;\"><b>NET CONSIDERATION<\/b><\/td>\n<td style=\"border: 10px solid white;\"><b>XXX<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 10px solid white;\"><b>NET WORTH<\/b><\/td>\n<td style=\"border: 10px solid white;\"><b>XXX<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 10px solid white;\"><b>CAPITAL GAIN OR (LOSS)<\/b><\/td>\n<td style=\"border: 10px solid white;\"><b>XXX<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Note\"><\/span><b>Note:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Indexation benefits are not available, even for long-term capital gains.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Revaluation of assets is ignored.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> No business\/professional profit arises even if stock is transferred along with the undertaking.<\/span><\/li>\n<\/ul>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-183 aligncenter\" src=\"https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Slump-Sale-Income-Tax-Act-Amendment-300x180.jpg\" alt=\"\" width=\"618\" height=\"371\" title=\"\" srcset=\"https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Slump-Sale-Income-Tax-Act-Amendment-300x180.jpg 300w, https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Slump-Sale-Income-Tax-Act-Amendment-768x462.jpg 768w, https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Slump-Sale-Income-Tax-Act-Amendment.jpg 800w\" sizes=\"auto, (max-width: 618px) 100vw, 618px\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Determining_Full_Value_of_Consideration\"><\/span><b>Determining Full Value of Consideration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per Rule 11UAE of the Income Tax Act, 1961, FVOC is the higher of FMV-1 and FMV-2:<\/span><\/p>\n<p><b> FMV-1:<\/b><span style=\"font-weight: 400;\"> Book value of assets, open market value of jewellery and artistic work, FMV of shares and securities, and stamp duty on immovable property minus book value of liabilities.<\/span><\/p>\n<p><b> FMV-2:<\/b><span style=\"font-weight: 400;\"> Value of monetary and non-monetary consideration received, price of non-monetary consideration for movable property, and stamp duty value of immovable property received.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Net_Worth_Calculation\"><\/span><b>Net Worth Calculation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The net worth is computed as follows:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"><b>Assets:<\/b> Sum of written down value (WDV) of depreciable assets and book value of other assets.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><b>Liabilities:<\/b> Subtract the book value of liabilities from the total assets.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the net worth is negative, the cost of acquisition is taken as zero. For assets with a 100% deduction under Section 35AD and self-generated goodwill, their value is considered nil.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Implications_for_the_Seller\"><\/span><b>Tax Implications for the Seller<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b> Capital Gain\/Loss:<\/b><span style=\"font-weight: 400;\"> Gains or losses from a slump sale are considered capital gains or losses.\u00a0\u00a0<\/span><\/li>\n<li><b> Long-term Capital Gain (LTCG):<\/b><span style=\"font-weight: 400;\"> If the undertaking is held for more than 36 months, LTCG is charged at 20% under Section 112.<\/span><\/li>\n<li><b> Short-term Capital Gain (STCG):<\/b><span style=\"font-weight: 400;\"> If held for less than 36 months, STCG is taxed at normal rates.<\/span><\/li>\n<li><b> Exemptions:<\/b><span style=\"font-weight: 400;\"> Possible under sections 54F and 54EC.<\/span><\/li>\n<li><b> Other Provisions:<\/b><span style=\"font-weight: 400;\"> No tax if the undertaking is transferred after acquiring 100% shares of the transferee or through demerger. Set-off and carry-forward of losses apply, and Section 50C is not applicable.<\/span><\/li>\n<\/ul>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-186 aligncenter\" src=\"https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Capital-gains-300x200.jpg\" alt=\"\" width=\"511\" height=\"340\" title=\"\" srcset=\"https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Capital-gains-300x200.jpg 300w, https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Capital-gains-370x247.jpg 370w, https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Capital-gains.jpg 500w\" sizes=\"auto, (max-width: 511px) 100vw, 511px\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Implications_for_the_Purchaser\"><\/span><b>Tax Implications for the Purchaser<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b> Income from Other Sources:<\/b><span style=\"font-weight: 400;\"> As per Section 56(2)(x), the difference between FMV and actual consideration is taxable, but this does not apply to slump sales.<\/span><\/li>\n<li><b> Asset Recording:<\/b><span style=\"font-weight: 400;\"> Assets received are recorded based on the valuer&#8217;s report, with differences noted as goodwill or capital reserve.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Reporting_Requirements\"><\/span><b>Reporting Requirements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b> Chartered Accountant Report:<\/b><span style=\"font-weight: 400;\"> Companies must furnish a report by a <a href=\"https:\/\/www.cajdshah.com\/Team.html\" target=\"_blank\" rel=\"noopener\">Chartered Accountant<\/a> in Form 3CEA, certifying the net worth computation, on or before the due date for filing income tax returns as per Section 44AB.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"TDS_on_Slump_Sale\"><\/span><b>TDS on Slump Sale<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> No TDS deduction is required under Section 194IA for slump sales.<\/span><\/li>\n<\/ul>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-191 alignnone\" src=\"https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Implication-of-GST-on-Slump-Sale-300x159.jpg\" alt=\"\" width=\"462\" height=\"245\" title=\"\" srcset=\"https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Implication-of-GST-on-Slump-Sale-300x159.jpg 300w, https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Implication-of-GST-on-Slump-Sale-1024x544.jpg 1024w, https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Implication-of-GST-on-Slump-Sale-768x408.jpg 768w, https:\/\/cajdshah.com\/blog\/wp-content\/uploads\/2024\/07\/Implication-of-GST-on-Slump-Sale.jpg 1200w\" sizes=\"auto, (max-width: 462px) 100vw, 462px\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"GST_and_Slump_Sale\"><\/span><b>GST and Slump Sale<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> A slump sale is considered a &#8216;supply&#8217; under GST but is rated nil if transferred as a &#8216;going concern,&#8217; meaning the business continues operations post-transfer.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Companies_Act_2013_Requirements\"><\/span><b>Companies Act, 2013 Requirements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Section 180: Board of directors must obtain a special resolution from shareholders if 20% or more of the undertaking&#8217;s value is being sold.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For more information and professional guidance on slump sales, please visit <a href=\"https:\/\/cajdshah.com\/\" target=\"_blank\" rel=\"noopener\">JD Shah Associates<\/a>.<\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_134\" class=\"pvc_stats all  \" data-element-id=\"134\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/cajdshah.com\/blog\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" =0 title=\"\"><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Slump Sale (Section 50B of Income Tax Act, 1961)\u00a0 &nbsp; What is a Slump Sale? According to Section 2(42C) of the Income Tax Act, 1961, a &#8216;slump sale&#8217; refers to the transfer of one or more undertakings as a result [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_134\" class=\"pvc_stats all  \" data-element-id=\"134\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/cajdshah.com\/blog\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"_links":{"self":[{"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/posts\/134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/comments?post=134"}],"version-history":[{"count":52,"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/posts\/134\/revisions"}],"predecessor-version":[{"id":200,"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/posts\/134\/revisions\/200"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/media\/182"}],"wp:attachment":[{"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/media?parent=134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/categories?post=134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cajdshah.com\/blog\/wp-json\/wp\/v2\/tags?post=134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}