{"id":85360,"date":"2026-02-02T11:10:49","date_gmt":"2026-02-02T05:40:49","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=85360"},"modified":"2026-02-02T12:30:03","modified_gmt":"2026-02-02T07:00:03","slug":"union-budget-2026-27-tax-reforms-direct-and-indirect-changes","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/union-budget-2026-27-tax-reforms-direct-and-indirect-changes\/","title":{"rendered":"Union Budget 2026\u201327 Tax Reforms: Direct and Indirect Changes"},"content":{"rendered":"<h2><b>Union Budget 2026\u201327 Latest News<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Union Finance Minister Nirmala Sitharaman presented the Union Budget 2026\u201327 in Parliament, describing it as a <\/span><b>Yuva Shakti\u2013driven Budget<\/b><span style=\"font-weight: 400;\"> rooted in the government\u2019s Sankalp to prioritise the poor, underprivileged and disadvantaged.<\/span><\/li>\n<\/ul>\n<h2><b>Direct Taxes: Key Proposals in Union Budget 2026\u201327<\/b><\/h2>\n<ul>\n<li aria-level=\"1\"><b>New Income Tax Framework<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The New Income Tax Act, 2025 will come into force from April 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Simplified Income Tax Rules and Forms to be notified shortly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Redesigned tax forms to enable easy compliance for ordinary taxpayers.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Relief and Ease for Taxpayers<\/b>\n<ul>\n<li><b>TCS Rationalisation<\/b><span style=\"font-weight: 400;\">&#8211; Overseas tour programme packages: TCS reduced to 2% (from 5%\u201320%), with no amount threshold.<\/span>\n<ul>\n<li><span style=\"font-weight: 400;\">Liberalized Remittance Scheme (LRS) for education and medical purposes: TCS reduced from 5% to 2%.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>TDS Simplification<\/b>\n<ul>\n<li><span style=\"font-weight: 400;\">Manpower supply services brought under TDS provisions applicable to contractors.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">TDS rate fixed at 1% or 2%, benefiting labour-intensive sectors.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Automated, rule-based process introduced for small taxpayers to obtain lower or nil TDS certificates.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Return Filing Reforms<\/b>\n<ul>\n<li><span style=\"font-weight: 400;\">Time limit for revising returns extended from 31 December to 31 March, with nominal fee.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Staggered timelines for filing income tax returns to ease compliance.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Foreign Asset Disclosure<\/b>\n<ul>\n<li><span style=\"font-weight: 400;\">One-time, 6-month disclosure scheme for small taxpayers such as students, young professionals, tech employees, and relocated NRIs to declare overseas income or assets below a specified threshold.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\"><b>Rationalising Penalty and Prosecution<\/b>\n<ul>\n<li><b>Reducing Litigation<\/b><span style=\"font-weight: 400;\">&#8211; Assessment and penalty proceedings to be integrated through a single common order. Pre-payment requirement reduced from 20% to 10%, calculated only on core tax demand.<\/span>\n<ul>\n<li><span style=\"font-weight: 400;\">Taxpayers allowed to update returns even after reassessment begins, with an additional 10% tax.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Expanded Immunity Provisions<\/b>\n<ul>\n<li><span style=\"font-weight: 400;\">Immunity from penalty and prosecution extended from under-reporting to misreporting, subject to payment of 100% additional tax.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Decriminalisation of:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Non-production of books of accounts<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Non-deduction of TDS where payment is made in kind<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Immunity from prosecution for non-disclosure of non-immovable foreign assets below \u20b920 lakh, with retrospective effect from 1 October 2024.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\"><b>Tax Support for Cooperatives<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Deduction extended to cooperatives supplying cattle feed and cotton seed, in addition to milk, oilseeds, fruits and vegetables.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Inter-cooperative dividend income allowed as deduction under the new tax regime, if passed on to members.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Three-year tax exemption on dividend income for notified national cooperative federations on investments made up to 31 January 2026, subject to redistribution.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Strengthening the IT Sector<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li aria-level=\"2\"><b>Simplified Tax Regime for IT Services<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Software development, ITES, KPO and contract R&amp;D services clubbed into a single category: Information Technology Services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Common safe harbour margin fixed at 15.5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Safe harbour threshold increased from \u20b9300 crore to \u20b92,000 crore.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Safe harbour approvals to be automated and valid for five continuous years.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li aria-level=\"2\"><b>Faster APA Mechanism<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Unilateral Advanced Pricing Agreements (APA) for IT services to be concluded within two years (extendable by six months).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Facility of modified returns extended to associated entities under APA.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Attracting Global Business and Investment<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax holiday till 2047 for foreign companies providing global cloud services using Indian data centres.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">15% cost-based safe harbour for related-party data centre services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Safe harbour for bonded warehouse component warehousing at 2% profit margin, resulting in low effective tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Five-year income tax exemption for non-residents supplying capital goods to toll manufacturers in bonded zones.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Exemption on global income of non-resident experts for five years under notified schemes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MAT exemption for non-residents taxed on presumptive basis.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Tax Administration Reforms<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Constitution of a Joint MCA\u2013CBDT Committee to integrate ICDS into IndAS, eliminating dual accounting from FY 2027\u201328.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Rationalisation of the definition of \u2018accountant\u2019 for Safe Harbour Rules.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Other Key Tax Proposals<\/b>\n<ul>\n<li><strong>Buyback Taxation<\/strong>\n<ul>\n<li><span style=\"font-weight: 400;\">Buybacks for all shareholders to be taxed as capital gains.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Additional buyback tax on promoters:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">22% for corporate promoters<\/span><\/li>\n<li><span style=\"font-weight: 400;\">30% for non-corporate promoters<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Transaction and Market Taxes<\/b>\n<ul>\n<li><span style=\"font-weight: 400;\">TCS on alcoholic liquor, scrap and minerals reduced to 2%.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">TCS on tendu leaves reduced from 5% to 2%.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">STT on futures increased to 0.05%.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">STT on options premium and exercise increased to 0.15%.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>MAT Reforms<\/b>\n<ul>\n<li><span style=\"font-weight: 400;\">MAT to become final tax from 1 April 2026.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">MAT rate reduced from 15% to 14%.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">No fresh MAT credit accumulation post April 2026.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Existing MAT credit usable only under new tax regime, limited to 25% of tax liability.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\u00a0<iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/KzlPvOUPrvU?si=-dNd8dkCkyOktb6G\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h2><b>Indirect Taxes: Key Proposals in Union Budget 2026\u201327<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The proposals on Customs and Central Excise aim to simplify the tariff structure, support domestic manufacturing, enhance export competitiveness, correct duty inversion, and improve ease of living and doing business.<\/span><\/li>\n<\/ul>\n<h3><b>1. Rationalisation of Customs Duties<\/b><\/h3>\n<ul>\n<li aria-level=\"1\"><b>Support for Exports and Manufacturing<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Marine, Leather and Textile sectors:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Duty-free import limit for specified inputs used in seafood exports increased from 1% to 3% of FOB value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Duty-free inputs for leather and synthetic footwear exports allowed.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Energy and Clean Technology<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Extension of basic customs duty (BCD) exemption on capital goods used for manufacturing Lithium-ion cells.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">BCD exemption on sodium antimonate used in manufacturing solar glass.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Entire value of biogas excluded while calculating excise duty on biogas-blended CNG.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Nuclear, Critical Minerals and Consumer Electronics<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Extension of BCD exemption on imports for nuclear power projects till 2035.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">BCD exemption on capital goods required for processing critical minerals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">BCD exemption on specified parts used in the manufacture of microwave ovens.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Civil and Defence Aviation<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">BCD exemption on components and parts for manufacturing civilian, training and other aircraft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">BCD exemption on raw materials imported for manufacture of aircraft parts used in defence MRO operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Special Economic Zones<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">One-time special measure to allow eligible SEZ manufacturing units to sell goods to the Domestic Tariff Area (DTA) at concessional duty rates.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>2. Ease of Living Measures<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tariff rate on dutiable personal imports reduced from 20% to 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BCD exemption on 17 drugs and medicines.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seven additional rare diseases added for duty-free personal imports of medicines and Food for Special Medical Purposes (FSMP).<\/span><\/li>\n<\/ul>\n<h3><b>3. Customs Process Reforms<\/b><\/h3>\n<ul>\n<li aria-level=\"1\"><b>Trade Facilitation<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Customs processes to adopt minimal intervention for faster cargo movement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Duty deferral period for Tier-2 and Tier-3 Authorised Economic Operators (AEOs) increased from 15 to 30 days and extended to eligible manufacturer-importers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Validity of advance rulings binding on Customs extended from 3 to 5 years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Government agencies encouraged to use AEO accreditation for preferential cargo clearance.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Warehousing Reforms<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Customs warehousing framework to shift to a warehouse-operator-centric model, with:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Self-declarations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Electronic tracking<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Risk-based audits<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>4. Ease of Doing Business Initiatives<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Single interconnected digital window for cargo clearances from all government agencies by end-FY.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Immediate customs clearance for goods with no compliance requirements after online registration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Roll-out of Customs Integrated System (CIS) within two years as a unified, scalable platform.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phased expansion of non-intrusive scanning using AI and advanced imaging, with the goal of scanning all containers at major ports.<\/span><\/li>\n<\/ul>\n<h3><b>5. Trade, Logistics and E-commerce Boost<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fish caught by Indian vessels in the EEZ or High Seas made duty-free.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Landing of such fish at foreign ports treated as export of goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Removal of \u20b910 lakh value cap per consignment on courier exports, supporting MSMEs, artisans and start-ups using e-commerce.<\/span><\/li>\n<\/ul>\n<h3><b>6. Baggage and Dispute Resolution Reforms<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Baggage clearance rules to be revised to enhance duty-free allowances in line with modern travel patterns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dispute settlement mechanism allowing honest taxpayers to close cases by paying an additional amount in lieu of penalty.<\/span><\/li>\n<\/ul>\n<p><b>Source<\/b><strong>: <a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2221455&amp;reg=3&amp;lang=2\" target=\"_blank\" rel=\"nofollow noopener\">PIB<\/a> | <a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2221458&amp;reg=3&amp;lang=1\" target=\"_blank\" rel=\"nofollow noopener\">PIB<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Union Budget 2026\u201327 introduces major direct and indirect tax reforms to simplify compliance, boost investment, support exports and improve ease of doing business.<\/p>\n","protected":false},"author":18,"featured_media":85368,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[60,5079,22,59],"class_list":{"0":"post-85360","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-mains-current-affairs","8":"tag-mains-articles","9":"tag-union-budget-2026-27","10":"tag-upsc-current-affairs","11":"tag-upsc-mains-current-affairs","12":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/85360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=85360"}],"version-history":[{"count":9,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/85360\/revisions"}],"predecessor-version":[{"id":85491,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/85360\/revisions\/85491"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/85368"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=85360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=85360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=85360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}