{"id":1659,"date":"2021-01-23T12:21:57","date_gmt":"2021-01-23T12:21:57","guid":{"rendered":"https:\/\/swaritadvisors.com\/blog\/?p=1659"},"modified":"2021-03-17T09:42:17","modified_gmt":"2021-03-17T09:42:17","slug":"annual-compliance-for-an-unlisted-company-in-f-y-2020-2021","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/","title":{"rendered":"Annual Compliance for an Unlisted Company in F.Y. 2020-2021: A Complete Guide"},"content":{"rendered":"\n<p class=\"has-drop-cap\">In India, the companies that are not\nlisted on the recognized stock exchanges are termed as Unlisted Companies. That\nmeans the shares of these companies are privately owned. Further, it shall be\nsignificant to state that the operations, funding, and management of these\ncompanies are regulated by the provision of the Companies Act 2013. In this blog,\nwe will discuss in detail the Annual Compliance for an Unlisted Company in F.Y.\n2020-2021.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3a5ba40aadc\" 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: #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><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3a5ba40aadc\"  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:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Concept_of_Unlisted_Company\" title=\"Concept of Unlisted Company\">Concept of Unlisted Company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Key_Annual_Compliance_for_an_Unlisted_Company_in_FY_2020-2021\" title=\"Key Annual Compliance for an\nUnlisted Company in F.Y. 2020-2021\">Key Annual Compliance for an\nUnlisted Company in F.Y. 2020-2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Intimation_concerning_Disqualification_by_Director\" title=\"Intimation concerning\nDisqualification by Director\">Intimation concerning\nDisqualification by Director<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Disclosure_of_Interest_by_Directors\" title=\"Disclosure of Interest by Directors\">Disclosure of Interest by Directors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filling_of_Half_Yearly_MSME_Return_by_Directors\" title=\"Filling of Half Yearly MSME Return\nby Directors\">Filling of Half Yearly MSME Return\nby Directors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filling_Directors_KYC_by_Directors\" title=\"Filling Directors\u2019 KYC by Directors\">Filling Directors\u2019 KYC by Directors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Return_concerning_Deposits_and_Outstanding_Loans\" title=\"Return concerning Deposits and\nOutstanding Loans\">Return concerning Deposits and\nOutstanding Loans<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Declaration_by_SBO\" title=\"Declaration by SBO\">Declaration by SBO<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filing_of_Return_to_ROC_concerning_Declaration_by_SBO\" title=\"Filing of Return to ROC concerning\nDeclaration by SBO\">Filing of Return to ROC concerning\nDeclaration by SBO<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Reconciliation_of_SCA_Report\" title=\"Reconciliation of SCA Report\">Reconciliation of SCA Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filing_of_Financial_Statements_by_Foreign_Companies\" title=\"Filing of Financial Statements by\nForeign Companies\">Filing of Financial Statements by\nForeign Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filing_of_Financial_Returns_by_Foreign_Companies\" title=\"Filing of Financial Returns by\nForeign Companies\">Filing of Financial Returns by\nForeign Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filing_of_Financial_Statements_Auditors_Report_and_Directors_Report\" title=\"Filing of Financial Statements,\nAuditors Report, and Directors Report\">Filing of Financial Statements,\nAuditors Report, and Directors Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filing_of_Annual_Returns\" title=\"Filing of Annual Returns\">Filing of Annual Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Appointment_of_Cost_Auditor\" title=\"Appointment of Cost Auditor\">Appointment of Cost Auditor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Filing_of_Cost_Audit_Report\" title=\"Filing of Cost Audit Report\">Filing of Cost Audit Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/swaritadvisors.com\/blog\/annual-compliance-for-an-unlisted-company-in-f-y-2020-2021\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_Unlisted_Company\"><\/span>Concept of Unlisted Company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The term \u201cUnlisted Company\u201d means a company that is not listed on the recognized stock exchange and is governed by the provisions of the Companies Act 2013. That means these companies do not have the occasion to issue their shares to the general public for raising funds. Therefore, the shares of these companies are traded privately. <\/p>\n\n\n\n<p>Further, it shall be significant to state that unlike listed companies, an unlisted company is owned by the private owners. Also, the compliance and disclosure requirements for an unlisted <strong><a href=\"https:\/\/swaritadvisors.com\/public-limited-company-registration\" class=\"text-primary\">public limited company<\/a><\/strong> are must flexible and less complicated than a listed company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Annual_Compliance_for_an_Unlisted_Company_in_FY_2020-2021\"><\/span>Key Annual Compliance for an\nUnlisted Company in F.Y. 2020-2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The key annual compliance for an\nunlisted company registered in India are as follows:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Intimation_concerning_Disqualification_by_Director\"><\/span>Intimation concerning\nDisqualification by Director<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>According to section 164 (2) of the\nCompanies Act 2013, together with the Rule 14 (1) of the Companies (Appointment\nand Qualification of Directors) Rule 2014, the directors of an unlisted company\nneed to file MCA Form DIR 8 once in a financial year. Further, for the\nfinancial year 2020 to 2021, the due date for filing Form DIR 8 is 31.03.2021.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Disclosure_of_Interest_by_Directors\"><\/span>Disclosure of Interest by Directors<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>According to section 184 of the Companies Act 2013, together with the Rule 9 of the Companies (Meeting of Board and its Power) Rules 2014, it is mandatory for every director of the company to disclose his\/her interest at least once in a financial year or whenever there is a change in the interest. Further, the said interest needs to be disclosed on the occasions as follows:<\/p>\n\n\n\n<ol><li>At\nthe first BM (Board Meeting) of every financial year;<\/li><li>At\nthe BM that is held just after the change in interest; <\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filling_of_Half_Yearly_MSME_Return_by_Directors\"><\/span>Filling of Half Yearly MSME Return\nby Directors<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Based on the provisions of the Companies (Furnishing of Information regarding payment to Micro &amp; Small Enterprise Suppliers) Orders 2019, the directors of SME (Small and Medium Enterprises) needs to file <strong><a href=\"https:\/\/swaritadvisors.com\/msme-registration\" class=\"text-primary\">MSME<\/a><\/strong> Half Yearly on the due dates as follows:<\/p>\n\n\n\n<ol><li>By\n31<sup>st<\/sup> October (For the Period: April to September);<\/li><li>By\n30<sup>th<\/sup> April (For the Period: October to March <\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filling_Directors_KYC_by_Directors\"><\/span>Filling Directors\u2019 KYC by Directors<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>One of the most significant annual compliance for an Unlisted Company is to file Directors KYC with the MCA. According to section 153 of the Companies Act 2013, together with the Rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014, all the directors need to furnish E-form DIR 3 KYC with the MCA on or before the 30<sup>th<\/sup> September of the immediate next financial year. That means this form is filed on an annual basis. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Return_concerning_Deposits_and_Outstanding_Loans\"><\/span>Return concerning Deposits and\nOutstanding Loans<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Another Annual Compliance for an Unlisted Company is the filing of return concerning deposits and outstanding loans. Based on the provisions of section 73 of the <strong>Companies Act 2013<sup><a href=\"https:\/\/www.mca.gov.in\/Ministry\/pdf\/CompaniesAct2013.pdf\" class=\"text-primary\"><strong><em>[1]<\/em><\/strong><\/a><\/sup><\/strong>, together with the Rule 16 of the Companies (Acceptance of Deposits) Rules 2014, the directors of an unlisted company need to file E-form DPT 3 with the MCA on or before 30<sup>th<\/sup> June of every financial year, i.e., on an annual basis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Declaration_by_SBO\"><\/span>Declaration by SBO<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nterm SBO stands for Significant Beneficial Owner, who is an individual and is responsible\nfor holding shares of the reporting company, either\ndirectly or indirectly through an HUF (Hindu Undivided Family), Body Corporate,\nPartnership, Trust, or a Pooled Investment Vehicle. <\/p>\n\n\n\n<p>Further,\nas per section 90 of the Companies Act 2013, together with the Companies (Significant\nBeneficial Owners) Rules 2018, the directors of an Unlisted Company need to\nfile BEN 1 in the following two occasions:<\/p>\n\n\n\n<ol><li>At\nthe time of the commencement of Companies (Significant Beneficial Owners) Rules\n2018; and <\/li><li>At\nthe time of acquiring significant beneficial ownership<\/li><\/ol>\n\n\n\n<p>Moreover,\nthe due date for filing is 30 days from obtaining significant beneficial\nownership. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Return_to_ROC_concerning_Declaration_by_SBO\"><\/span>Filing of Return to ROC concerning\nDeclaration by SBO<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As\nper section 90 of the Companies Act 2013, together with the Companies (Significant\nBeneficial Owners) Rules 2018, the directors of an unlisted company need to file\ne-form BEN 2 after the receipt of Significant Beneficial Ownership. Further, the\nsaid form needs to be filed within 30 days, starting from the date of receipt\nof SBO Declaration in Form BEN 1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reconciliation_of_SCA_Report\"><\/span>Reconciliation of SCA Report<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As\nper section 42 of the Companies Act 2013, together with Rule 9A the Companies(Prospectus\n&amp; Allotment of Securities) Rules 2014, the directors of an unlisted public\ncompany require to file E-form PAS 6 on half yearly basis with the MCA\n(Ministry of Corporate Affairs). Further, such an e-form needs to be filed\nwithin 60 days from the end of the present financial year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Financial_Statements_by_Foreign_Companies\"><\/span>Filing of Financial Statements by\nForeign Companies<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Based on the provisions of section 381\nof the Companies Act 2013, together with rules 4, 5, 6 of the Companies\n(Registration of Foreign Companies) Rules 2014, the directors of Foreign\nCompanies needs to file E-form FC 3 for financial statements on an annual\nbasis, within 6 months from the end of the financial year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Financial_Returns_by_Foreign_Companies\"><\/span>Filing of Financial Returns by\nForeign Companies<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Based on the provisions of section 384 (2) of the Companies Act 2013, together with rules 7 of the Companies (Registration of Foreign Companies) Rules 2014, the directors of Foreign Companies needs to file E-form FC 4 for financial returns on an annual basis, within 60 days from the end of the financial year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Financial_Statements_Auditors_Report_and_Directors_Report\"><\/span>Filing of Financial Statements,\nAuditors Report, and Directors Report<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>One of the most significant annual\ncompliance for an Unlisted Company is to file annual audited financial\nstatements with MCA. On the basis of section 129, 134, and 137 of the Companies\nAct 2013, together with Companies (Accounts) Rules 2014, every company needs to\nfile a copy of Audited Financial Statements, Directors Report, and Auditors\nReport at the official MCA (Ministry of Corporate Affairs) portal, within 30\ndays, starting from the date of AGM (Annual General Meeting).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Annual_Returns\"><\/span>Filing of Annual Returns<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>On the basis of section 148 of the Companies Act 2013, together with Rule 6 (1) of the Companies (Cost Records and Audit) Rules 2014, the directors of an Unlisted Company requires to file E-form MGT 7 on an Annual Basis at the official MCA portal, within 60 days, starting from the date of Annual General Meeting.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Appointment_of_Cost_Auditor\"><\/span>Appointment of Cost Auditor<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Based on the provisions of section 148\nof the Companies Act 2013, together with Rule 6 (1) of the Companies (Cost\nRecords and Audit) Rules 2014, every unlisted company needs to appoint a Cost Auditor\nwithin either within 30 days of the BM (Board Meeting) or within 180 days from\nthe date of commencement of every financial year. Further, such an appointment\nwill be made by filing E-form CRA 2 on an annual basis at the MCA portal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Cost_Audit_Report\"><\/span>Filing of Cost Audit Report<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The last annual compliance for an\nUnlisted Company is to Cost Audit Report with the MCA (Ministry of Corporate\nAffairs). According to the provisions of section 148 of the Companies Act 2013,\ntogether with Rule 6 (6) of the Companies (Cost Records and Audit) Rules 2014,\nevery unlisted company needs to file its Cost Audit Report in E-form CRA 4\n(XBRL) on the official MCA portal. Further, such a report needs to be filed\nwithin 30 days of the receipt of the Cost Audit Report from the Cost Auditor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In a nutshell, any company which is not\nlisted on the recognized stock exchange and is not allowed to raise funds by\noffering shares to the general public is known as Unlisted Company. Further,\nthese companies are governed by the provisions of the Companies Act 2013. <\/p>\n\n\n\n<p>Further, it is mandatory for every\nunlisted company to adhere to the annual compliance required by it else, the\nsame will be held liable for hefty penalties and fines by MCA.<\/p>\n\n\n\n<p>Lastly, in case of any other doubt concerning Annual Compliance for an Unlisted Company or any other matter related to it, reach out to <strong><a href=\"https:\/\/swaritadvisors.com\/contact-us\" class=\"text-primary\">Swarit Advisors<\/a><\/strong>, we have a team of proficient CAs and CAs who are there to solve out all your problems.<\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/blog\/companies-compromises-arrangements-amalgamation-second-amendment-rules-2020\/\">Companies (Compromises, Arrangements &amp; Amalgamation) Second Amendment Rules 2020<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In India, the companies that are not listed on the recognized stock exchanges are termed as Unlisted Companies. That means the shares of these companies are privately owned. Further, it shall be significant to state that the operations, funding, and management of these companies are regulated by the provision of the Companies Act 2013. In [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1660,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17,50],"tags":[291],"acf":[],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/1659"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/comments?post=1659"}],"version-history":[{"count":6,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/1659\/revisions"}],"predecessor-version":[{"id":3404,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/1659\/revisions\/3404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media\/1660"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media?parent=1659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/categories?post=1659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/tags?post=1659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}