{"id":260305,"date":"2022-01-19T16:30:47","date_gmt":"2022-01-19T11:00:47","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=260305"},"modified":"2022-01-19T14:55:30","modified_gmt":"2022-01-19T09:25:30","slug":"provision-for-computation-of-capital-gains-introduced-vide-income-tax-2nd-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/19\/provision-for-computation-of-capital-gains-introduced-vide-income-tax-2nd-amendment-rules-2022\/","title":{"rendered":"Provision for computation of capital gains introduced vide Income tax (2nd Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page1R_mcid167\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">On January 18, 2022, the Central Board of Direct Taxes notified Income tax (2nd Amendment) Rules, 2022 <\/span><span dir=\"ltr\" role=\"presentation\">further to amend the Income-<\/span><span dir=\"ltr\" role=\"presentation\">tax Rules,1962<\/span><\/span><span id=\"page1R_mcid168\" class=\"markedContent\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"page1R_mcid168\" class=\"markedContent\"><\/span><span id=\"page1R_mcid169\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\"><br \/>\n<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">Key features:<\/p>\n<ul>\n<li><span id=\"page7R_mcid0\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\"> In the Income-tax Rules, 1962, the following rule shall be inserted: <\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 80px;\"><span id=\"page7R_mcid0\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201c<strong>8AD <\/strong><\/span><strong><span dir=\"ltr\" role=\"presentation\">Computation of capital gains for the purposes of sub-section (1B) of section 45-(<\/span><\/strong><span dir=\"ltr\" role=\"presentation\"><strong>1)<\/strong> : Where any person <\/span><span dir=\"ltr\" role=\"presentation\">receives at any time during any previous year any amount under a specified unit linked insurance <\/span><span dir=\"ltr\" role=\"presentation\">policy, including the amount allocated by way of bonus on such policy, then,<\/span> <span dir=\"ltr\" role=\"presentation\">\u2014<\/span><\/span><span id=\"page7R_mcid1\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span id=\"page7R_mcid1\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(i) where the amount is received for the first time under the specified unit linked insurance policy <\/span><span dir=\"ltr\" role=\"presentation\">during the previous year, the capital gains arising from receipt of such amount by such person <\/span><span dir=\"ltr\" role=\"presentation\">during the previous year in which such amount is received shall be calculated in accordance with <\/span><span dir=\"ltr\" role=\"presentation\">the formula:\u2212<\/span><\/span><span id=\"page7R_mcid2\" class=\"markedContent\"><\/span><span id=\"page7R_mcid3\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 120px;\"><span id=\"page7R_mcid3\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">A<\/span><\/span><span id=\"page7R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page7R_mcid5\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">B<\/span><\/span><span id=\"page7R_mcid6\" class=\"markedContent\"><\/span><span id=\"page7R_mcid7\" class=\"markedContent\"><\/span><span id=\"page7R_mcid8\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">where,<\/span><\/span><span id=\"page7R_mcid9\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page7R_mcid10\" class=\"markedContent\"><\/span><span id=\"page7R_mcid11\" class=\"markedContent\"><\/span><span id=\"page7R_mcid12\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">A= the<\/span><\/span><span id=\"page7R_mcid13\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">amount received for the first time under a specified unit linked insurance policy during <\/span><\/span><span id=\"page7R_mcid14\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">the previous year, including the amount allocated by way of bonus on such poli<\/span><\/span><span id=\"page7R_mcid15\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">cy<\/span><\/span><span id=\"page7R_mcid16\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">; and<\/span><\/span><span id=\"page7R_mcid17\" class=\"markedContent\"><\/span><span id=\"page7R_mcid18\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">B = the aggregate of the premium paid during the term of the specified unit linked insurance <\/span><span dir=\"ltr\" role=\"presentation\">policy till the date of receipt of the amount<\/span> <span dir=\"ltr\" role=\"presentation\">as referred to in \u201eA\u201f<\/span><span dir=\"ltr\" role=\"presentation\">;<\/span><\/span><span id=\"page7R_mcid19\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span id=\"page7R_mcid19\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(ii) where the amount is received under the specified unit linked insurance policy during the <\/span><span dir=\"ltr\" role=\"presentation\">previous year, at any time after the receipt of the amount as referred to in clause (i), the capital <\/span><span dir=\"ltr\" role=\"presentation\">gains arising from receipt of such amount by such person during the previous year in which such <\/span><span dir=\"ltr\" role=\"presentation\">amount is received shall be calculated in accordance to the formula,<\/span><span dir=\"ltr\" role=\"presentation\">\u2014<\/span><\/span><span id=\"page7R_mcid20\" class=\"markedContent\"><\/span><span id=\"page7R_mcid21\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 120px;\"><span id=\"page7R_mcid21\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">C<\/span><\/span><span id=\"page7R_mcid22\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page7R_mcid23\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">D<\/span><\/span><span id=\"page7R_mcid24\" class=\"markedContent\"><\/span><span id=\"page7R_mcid25\" class=\"markedContent\"><\/span><span id=\"page7R_mcid26\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">where,<\/span><\/span><span id=\"page7R_mcid27\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page7R_mcid28\" class=\"markedContent\"><\/span><span id=\"page7R_mcid29\" class=\"markedContent\"><\/span><span id=\"page7R_mcid30\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">C= the<\/span><\/span><span id=\"page7R_mcid31\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">amount received under a specified unit linked insurance policy during the previous <\/span><\/span><span id=\"page7R_mcid32\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">year, at any time after the receipt of the amount as referred to in clause (i), including the <\/span><\/span><span id=\"page7R_mcid33\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">amount allocated by way of bonus on such<\/span><\/span><span id=\"page7R_mcid34\" class=\"markedContent\"><\/span><span id=\"page7R_mcid35\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">policy excluding the amount that has already been <\/span><\/span><span id=\"page7R_mcid36\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">considered for calculation of taxable amount under this sub<\/span><\/span><span id=\"page7R_mcid37\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page7R_mcid38\" class=\"markedContent\"><\/span><span id=\"page7R_mcid39\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">rule during the earlier previous <\/span><\/span><span id=\"page7R_mcid40\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">year or years; and<\/span><\/span><span id=\"page7R_mcid41\" class=\"markedContent\"><\/span><span id=\"page7R_mcid42\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">D = the aggregate of the premium paid during the term of the specified unit linked insurance <\/span><span dir=\"ltr\" role=\"presentation\">policy till the date of receipt of the amount<\/span> <span dir=\"ltr\" role=\"presentation\">as referred to in \u201eC\u201f<\/span> <span dir=\"ltr\" role=\"presentation\">as reduced by the premium <\/span><span dir=\"ltr\" role=\"presentation\">that has already been considered for calculation of taxable amount under this sub-rule during <\/span><span dir=\"ltr\" role=\"presentation\">the earlier previous year or years.<\/span><\/span><span id=\"page7R_mcid43\" class=\"markedContent\"><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span id=\"page7R_mcid43\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(2)<\/span> <span dir=\"ltr\" role=\"presentation\">The capital gains as computed under clause (i) or clause (ii) of sub-rule (1) shall be deemed to be <\/span><span dir=\"ltr\" role=\"presentation\">the capital gains arising from the transfer of a unit of an equity oriented fund set up under a scheme of <\/span><span dir=\"ltr\" role=\"presentation\">an insurance company comprising unit linked insurance policies.<\/span><\/span><span id=\"page7R_mcid44\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">Explanation:<\/span> <span dir=\"ltr\" role=\"presentation\">For the purposes of this rule, the expression \u201cspecified unit linked insurance policy\u201d <\/span><span dir=\"ltr\" role=\"presentation\">shall mean any unit linked insurance policy referred to in sub-clause (c) of clause (14) of section 2 of <\/span><span dir=\"ltr\" role=\"presentation\">the Act.\u201d.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On January 18, 2022, the Central Board of Direct Taxes notified Income tax (2nd Amendment) Rules, 2022 further to amend the Income-tax <\/p>\n","protected":false},"author":8808,"featured_media":253009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-260305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Provision for computation of capital gains introduced vide Income tax (2nd Amendment) Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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2022","format":false,"excerpt":"On 6th May, 2022, Ministry of Finance amended Income Tax Rules, 1962 by Income-tax Amendment (13th Amendment) Rules, 2022 which will come into force with immediate effect. \u00a0 Key Features: For the purpose of valuation of total income Section 10 of Income Tax Act, 1961 defines those incomes that are\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269391,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/01\/insertion-of-insertion-of-form-no-26qf-to-the-income-tax-rules-1962-vide-income-tax-20th-amendment-rules-2022\/","url_meta":{"origin":260305,"position":1},"title":"Insertion of Form No. 26QF to the Income tax Rules, 1962 vide Income-tax (20th Amendment) Rules, 2022","author":"Bhumika Indulia","date":"July 1, 2022","format":false,"excerpt":"The Central Board of Direct Taxes has notified Income-tax (20th Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment modifies Rule 31 A dealing with Statement of deduction of tax under section 200 (3) and insertion of Form No. 26QF to the Income tax Rules, 1962. In the\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":274775,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/30\/cbdt-introduces-new-form-69-for-application-for-re-computation-of-income-under-sub-section-18-of-section-155-vide-income-tax-32nd-amendment-rules-2022\/","url_meta":{"origin":260305,"position":2},"title":"CBDT introduces new form 69 for Application for re-computation of income under section 155(18) vide Income-tax (32nd Amendment) Rules, 2022","author":"Bhumika Indulia","date":"September 30, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 28-09-2022, the Ministry of Finance has notified the Income-tax (32nd Amendment) Rules, 2022 which shall come into force from 1st October 2022. The amendment inserts a new Rule 132 dealing with Application for recomputation of income under section 155 (18) and introduces new form 69 for Application\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":271824,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/18\/new-form-29d-for-application-by-a-person-under-s-239a-of-the-it-act-1961-introduced-vide-income-tax-26th-amendment-rules-2022\/","url_meta":{"origin":260305,"position":3},"title":"New Form 29D introduced for Application by a person under S. 239A of the IT Act, 1961 vide Income-tax (26th Amendment) Rules, 2022","author":"Bhumika Indulia","date":"August 18, 2022","format":false,"excerpt":"\u00a0 \u00a0 The Central Board of Direct Taxes has notified Income-tax (26th Amendment) Rules, 2022 to amend Income-tax Rules, 1962. The amendment inserts a new\u00a0 Rule 40G in the Income-tax Rules, 1962, relating to Refund Claim under Section 239-A has been inserted. It provides that a claim for refund under\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":259164,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/28\/provision-on-computation-of-exempt-income-of-specified-fund-introduced-vide-income-tax-34th-amendment-rules-2021\/","url_meta":{"origin":260305,"position":4},"title":"Provision on computation of exempt income of specified fund introduced vide Income-tax (34th Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 28, 2021","format":false,"excerpt":"On December 27, 2021, the Central Board of Direct taxes issued Income-tax (34th Amendment) Rules, 2021 to amend the Income-tax Rules,1962, Key features: In the Income-tax Rules, 1962, the following rule shall be inserted: \u201c2DD. Computation of exempt income of specified fund for the purposes of clause (23FF) of section\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":260159,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/15\/provision-for-computation-of-income-of-specified-fund-attributable-to-investment-division-of-an-offshore-banking-unit-introduced-vide-income-tax-1st-amendment-rules-2022\/","url_meta":{"origin":260305,"position":5},"title":"Provision for computation of income of specified fund, attributable to investment division of an offshore banking unit introduced vide Income tax (1st Amendment), Rules, 2022","author":"Bhumika Indulia","date":"January 15, 2022","format":false,"excerpt":"On January 14, 2022, the Central Board of Direct taxes notifies the Income tax (1st Amendment) , Rules further to amend the Income-tax Rules,1962. They will come into force from April 01, 2022. \u00a0 Key Features: Provision relating to Computation of exempt income of specified fund, attributable to the investment\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/260305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=260305"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/260305\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253009"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=260305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=260305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=260305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}