{"id":855,"date":"2020-12-31T11:52:47","date_gmt":"2020-12-31T11:52:47","guid":{"rendered":"https:\/\/swaritadvisors.com\/blog\/?p=855"},"modified":"2023-03-16T12:04:01","modified_gmt":"2023-03-16T12:04:01","slug":"17-provisions-of-the-companies-amendment-act-2020-amended-by-mca","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/","title":{"rendered":"17 Provisions Of The Companies (Amendment) Act 2020 Amended By MCA"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Recently, the Ministry of Corporate\nAffairs (MCA), by way of the notification issued on 21.12.2020, had notified\nthat 17 amended provisions of the Companies (Amendment) Act 2020 are in force\nfrom 21.12.2020 itself.<\/p>\n\n\n\n<p>Further, The 17 provisions comprises of\nSection 1, Section 3, Sections 6 to 10 (both inclusive), Sections 12 to 17\n(both inclusive), Clause (a) and (b) of section 18, Sections 19 to 21 (both\ninclusive), Clause (i) of section 22, Section 24, Section 26, Sections 28 to 31\n(both inclusive), Sections 33 to 39 (both inclusive), Sections 41 to 44 (both\ninclusive), Sections 46 to 51 (both inclusive), Section 54, Section 57, Section\n61, and Section 63.<\/p>\n\n\n\n<p>In this blog, we will discuss in brief\nthe provisions of the Companies (Amendment) Act 2020 amended by MCA.<\/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-6a5512bc02313\" 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-6a5512bc02313\"  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\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Amended_Provisions_of_Companies_Amendment_Act_2020\" title=\"Amended Provisions of Companies\n(Amendment) Act 2020\">Amended Provisions of Companies\n(Amendment) Act 2020<\/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:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_1\" title=\"Section 1\">Section 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_3\" title=\"Section 3\">Section 3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_6_to_10\" title=\"Section 6 to 10\">Section 6 to 10<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_12_to_17\" title=\"Section 12 to 17\">Section 12 to 17<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_18\" title=\"Section 18\">Section 18<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_19_o_21\" title=\"Section 19 o 21\">Section 19 o 21<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_22\" title=\"Section 22\">Section 22<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_24\" title=\"Section 24\">Section 24<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_26\" title=\"Section 26\">Section 26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_28_to_31\" title=\"Section 28 to 31\">Section 28 to 31<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_33_to_39\" title=\"Section 33 to 39\">Section 33 to 39<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_41_to_44\" title=\"Section 41 to 44\">Section 41 to 44<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_46_to_51\" title=\"Section 46 to 51\">Section 46 to 51<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_54\" title=\"Section 54\">Section 54<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_57\" title=\"Section 57\">Section 57<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_61\" title=\"Section 61\">Section 61<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Section_63\" title=\"Section 63\">Section 63<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/swaritadvisors.com\/blog\/17-provisions-of-the-companies-amendment-act-2020-amended-by-mca\/#Official_MCA_Notification\" title=\" Official MCA Notification\"> Official MCA Notification<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amended_Provisions_of_Companies_Amendment_Act_2020\"><\/span>Amended Provisions of Companies\n(Amendment) Act 2020<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nprovisions amended in the Companies (Amendment) Act 2020 by the Ministry of\nCorporate Affairs are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_1\"><\/span>Section 1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 1 of the Act deals with the name\nof the amendment known as the Companies (Amendment) Act, 2020.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_3\"><\/span>Section 3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 3 of the Act deals with the penalty provisions in which the words \u2018with the imprisonment for a term which may extend up to three years or\u2019 shall be omitted; and for the words \u2018 twenty-five lakh rupees, or with both\u2019, the words \u2018 twenty-five lakh rupees\u2019 shall be substituted.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_6_to_10\"><\/span>Section 6 to 10<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sections 6 to 10 of the Act deals with the decriminalization of the Companies Act 2013. It is the main feature of the Amendment Act, and it removes the imprisonment for several offences, and substitutes fine by a penalty, and decreases the amount of payable as penalty through the board. Also, in certain minor omissions, etc., penal consequences have been omitted as well.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_12_to_17\"><\/span>Section 12 to 17<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sections 12 to 17 of the Act deals with\nthe provisions as follows: <\/p>\n\n\n\n<ol><li>Notice to be given to the Registrar for the Alteration of Share Capital; <\/li><li>The omission of Section 66 which related to the Reduction of Share Capital; <\/li><li>Power of the Company to Purchase or Buyback its own Securities; <\/li><li>The omission of section 71; <\/li><li>Punishment for Contravention; and <\/li><li>Register of Members, etc.;<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_18\"><\/span>Section 18<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Clauses (a) and (b) of section 18\nrelates to the exemption of any class of persons from adhering to the requirements\nof section 89 pertaining to the declaration of the beneficial interest in the\nshares offered. Also, the same exempt any class of foreign companies or the companies\nthat are incorporated outside India from the conditions of Chapter XXII\nconcerning the companies incorporated outside India.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_19_o_21\"><\/span>Section 19 o 21<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sections 19 to 21 of the Act deals with the amendment concerning the investigation of beneficial ownership of shares in some cases, together with Annual Returns and Proxies, respectively.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_22\"><\/span>Section 22<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Clause (i) of section 22 of the\nCompanies (Amendment) Act 2020 states that if in case any company fails to file\nor furnish the resolution or the agreement prior to the expiry of the period,\nthen such a company shall be liable to pay a penalty of Rs 10,000. Further, in the\ncase of continuing failure, the company will be liable to pay a further penalty\nof Rs 100 for each day after the first time during which such failure continues.\nHowever, the same will be subject to a maximum penalty of Rs 2 lakh.<\/p>\n\n\n\n<p>Moreover, every defaulting officer of the company, including the liquidator, shall be liable to pay a penalty of Rs 10000. Further, if in case of continuing failure, the same will need to pay a further penalty of Rs 1000 for each day after the first time during which such failure continues. However, the same will be subject to a maximum of Rs 50000.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_24\"><\/span>Section 24<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 24 of the Companies (Amendment)\nAct 2020 deals with the amendment in the provisions pertaining to the Books of\naccount, etc., to be maintained and kept by the company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_26\"><\/span>Section 26<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 26 of the Act deals with the\namendment in the provisions concerning the Financial Statement, Board Report,\netc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_28_to_31\"><\/span>Section 28 to 31<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sections 28 to 31 of the Companies (Amendment) Act 2020 deals with the amendment in the provisions pertaining to the following:<\/p>\n\n\n\n<ol><li>Copy of Financial Statements to be filed with the Registrar.<\/li><li>Removal and Resignation of the Auditor by giving of Special Notice.<\/li><li>Powers and Duties of the Auditors appointed as per the Auditing Standards.<\/li><li>Punishment for contravention respectively.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_33_to_39\"><\/span>Section 33 to 39<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sections 33 to 39 of the Act deals with\nthe amendment in the provisions as follows:<\/p>\n\n\n\n<ol><li>Number\nof Directorships; <\/li><li>Vacation\nof the Office of Director; <\/li><li>Punishment\nfor contravention of provisions; <\/li><li>Nomination\nand Remuneration Committee;<\/li><li>Stakeholders\nRelationship Committee; <\/li><li>Disclosure\nof the Interest by Director; <\/li><li>Investments\nof Company to be kept in its own Name, and;<\/li><li>Related\nParty Transactions; <\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_41_to_44\"><\/span>Section 41 to 44<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sections 41 to 44 of the Companies\n(Amendment) Act 2020 deals with the amendment in the provisions pertaining to as\nfollows:<\/p>\n\n\n\n<ol><li>Secretarial\nAudit for Bigger Companies; <\/li><li>Merger\nand Amalgamation of Companies; <\/li><li>Powers\nof Tribunal; and <\/li><li>Consequences\nof Termination or Modification of specific agreements respectively;<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_46_to_51\"><\/span>Section 46 to 51<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sections 46 to 51 of the Act deals with\nthe amendment in the provisions concerning the following:<\/p>\n\n\n\n<ol><li>Promoters\nand Directors to cooperate with the Company\u2019s Liquidator; <\/li><li>Dissolution\nof the Company by Tribunal; <\/li><li>Omission\nof Section 342;<\/li><li>Disposal\nof the Books and Papers of the company; <\/li><li>Information\nregarding the Pending Liquidations; and <\/li><li>Power\nof the Tribunal to declare Dissolution of a Company as Void;<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_54\"><\/span>Section 54<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Section 54 of the Companies<sup><strong><em><a class=\"text-primary\" href=\"https:\/\/www.mca.gov.in\/Ministry\/pdf\/CompaniesAct2013.pdf\">[1]<\/a> <\/em><\/strong><\/sup><\/strong>(Amendment) Act 2020 deals with the amendment of section 392 pertaining to the punishment for contravention or violation by the companies incorporated outside India.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_57\"><\/span>Section 57<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 57 of the Act deals with the\namendment in section 405 concerning the Power of the Central Government to\ndirect companies to file or furnish information or statistics.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_61\"><\/span>Section 61<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This particular section of the Act deals with the amendment in section 441 pertaining to the Compounding of certain offences.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_63\"><\/span>Section 63<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 63 of the Companies (Amendment)\nAct 2020 deals with the amendment in the provisions of section 450 pertaining\nto the punishment where no specific punishment or penalty is provided.<\/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, the Ministry of Corporate Affairs (MCA), by way of its commencement Notification dated 21.12.2020, has amended 45 sections of Provisions of The Companies (Amendment) Act 2020, which has recently received the assent of the President on 28.09.2020. <\/p>\n\n\n\n<p>Further, the sections notified by the MCA mainly relate to the re-categorization of criminal offences into civil wrongs, which is in line with the policy introduced by the Government of India to decriminalize non-compliances that are more technical and procedural in nature. Therefore, the main aim is to promote the ease of doing business.<\/p>\n\n\n\n<p>Lastly, in case of any other doubt or dilemma, reach out to <strong><a class=\"text-primary\" href=\"https:\/\/swaritadvisors.com\/\">Swarit Advisors<\/a><\/strong>, our professionals are always there to cater to your needs.<\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/blog\/gst-department-cannot-block-import-export-code-bombay-hc\/\">IGST Department Cannot Block Import Export Code: Bombay HC<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Official_MCA_Notification\"><\/span> Official MCA Notification<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<a href=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2020\/12\/pdf_upload-386333-1.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">pdf_upload-386333-1<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, the Ministry of Corporate Affairs (MCA), by way of the notification issued on 21.12.2020, had notified that 17 amended provisions of the Companies (Amendment) Act 2020 are in force from 21.12.2020 itself. Further, The 17 provisions comprises of Section 1, Section 3, Sections 6 to 10 (both inclusive), Sections 12 to 17 (both inclusive), [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":857,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[49,50],"tags":[138],"acf":[],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/855"}],"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=855"}],"version-history":[{"count":7,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/855\/revisions"}],"predecessor-version":[{"id":12629,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/855\/revisions\/12629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media\/857"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media?parent=855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/categories?post=855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/tags?post=855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}