{"id":13487,"date":"2020-10-01T14:44:20","date_gmt":"2020-10-01T09:14:20","guid":{"rendered":"https:\/\/swaritadvisors.com\/learning\/?p=13487"},"modified":"2020-10-01T14:44:23","modified_gmt":"2020-10-01T09:14:23","slug":"convert-a-private-company-into-section-8-company","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/convert-a-private-company-into-section-8-company\/","title":{"rendered":"Convert a Private Company into Section 8 Company: A Guide"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The term \u201c<strong><em>Convert a Private Company into\nSection 8 Company<\/em><\/strong>\u201d denotes the procedure wherein a <strong><em>Limited Company<\/em><\/strong> decides\nto <strong><em>change\nits profit earning activities<\/em><\/strong> into <strong><em>charitable activities<\/em><\/strong>. Further, the\nterm \u201c<strong><em>Charitable Objective<\/em><\/strong>\u201d denotes promoting Arts, Education,\nCharitable Purpose, Protection of Environment, Science, Sports, Research,\nReligion and Social Welfare,<\/p>\n\n\n\n<p>In this blog, we will discuss the <strong><em>Benefits<\/em><\/strong>\nand <strong><em>Process\n<\/em><\/strong>to <strong><em>Convert a Private Company into Section 8 Company<\/em><\/strong>.<\/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-6a3a4a7901b7b\" 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-6a3a4a7901b7b\"  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\/learning\/convert-a-private-company-into-section-8-company\/#Concept_of_Private_Limited_Company\" title=\"Concept of Private Limited Company\">Concept of Private Limited 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\/learning\/convert-a-private-company-into-section-8-company\/#Concept_of_Section_8_Company\" title=\"Concept of Section 8 Company\">Concept of Section 8 Company<\/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\/learning\/convert-a-private-company-into-section-8-company\/#Benefits_of_Converting_a_Private_Company_into_Section_8_Company\" title=\"Benefits of Converting a Private\nCompany into Section 8 Company \">Benefits of Converting a Private\nCompany into Section 8 Company <\/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\/learning\/convert-a-private-company-into-section-8-company\/#Documents_Required_for_the_Process_of_Conversion\" title=\"Documents Required for the Process of\nConversion\">Documents Required for the Process of\nConversion<\/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\/learning\/convert-a-private-company-into-section-8-company\/#Forms_Required_for_the_Process_of_Conversion\" title=\"Forms\nRequired for the Process of Conversion \">Forms\nRequired for the Process of Conversion <\/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\/learning\/convert-a-private-company-into-section-8-company\/#Process_to_Convert_a_Private_Company_into_Section_8_Company\" title=\"Process to Convert a Private Company\ninto Section 8 Company\">Process to Convert a Private Company\ninto Section 8 Company<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/learning\/convert-a-private-company-into-section-8-company\/#Apply_for_Name_Approval\" title=\"Apply for Name Approval\">Apply for Name Approval<\/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\/learning\/convert-a-private-company-into-section-8-company\/#File_Application_under_Form_RD_1\" title=\"File\nApplication under Form RD 1\">File\nApplication under Form RD 1<\/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\/learning\/convert-a-private-company-into-section-8-company\/#Get_the_Notice_Published_in_Newspaper\" title=\"Get the Notice Published in Newspaper\">Get the Notice Published in Newspaper<\/a><\/li><\/ul><\/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\/learning\/convert-a-private-company-into-section-8-company\/#Issuance_of_the_License_of_Section_8_Company_Registration\" title=\"Issuance of the License of Section 8\nCompany Registration\">Issuance of the License of Section 8\nCompany Registration<\/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\/learning\/convert-a-private-company-into-section-8-company\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_Private_Limited_Company\"><\/span>Concept of Private Limited Company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The term \u201c<strong><em>Private Limited Company<\/em><\/strong>\u201d\ndenotes a business format, which is privately held by a group of people known\nas Shareholders. &nbsp;Further, this business\nformat is chosen by all the start-ups and the business with high growth\npotential. <\/p>\n\n\n\n<p><strong><em>Section 2 (68)<\/em><\/strong> of the <strong><em>Companies Act 2013<\/em><\/strong> defines the term \u201c<strong><em>Private Limited Company<\/em><\/strong>\u201d. In this format, the <strong><a href=\"https:\/\/swaritadvisors.com\/learning\/alteration-of-articles-of-association\/\">Articles of Association<\/a><\/strong> restricts the shareholders of the company from transferring their shares. <\/p>\n\n\n\n<p>As per the <strong><em>Companies (Amendment) Act 2015<\/em><\/strong>,\nthe requirement of having the <strong><em>minimum paid up capital<\/em><\/strong> for the <strong><em>Private\nLimited Company Registration<\/em><\/strong> has now been removed. <\/p>\n\n\n\n<p>Further, for <strong><em><a href=\"https:\/\/swaritadvisors.com\/private-limited-company-registration\">incorporating a Private Limited Company<\/a><\/em><\/strong> in India, a <strong><em>minimum of 2<\/em><\/strong> and a <strong><em>maximum of 200 members<\/em><\/strong> are required. However, the term \u201c<strong><em>member<\/em><\/strong>\u201d does not include both <strong><em>former <\/em><\/strong>and<strong><em> present<\/em><\/strong> employee.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_Section_8_Company\"><\/span>Concept of Section 8 Company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nterm \u201c<strong><em>Section 8 Company<\/em><\/strong>\u201d denotes an <strong><em>NPO<\/em><\/strong> (Non Profit\nOrganization) which promotes Arts, Education, Charitable Purpose, Protection of\nEnvironment, Science, Sports, Research, Religion and Social Welfare.<\/p>\n\n\n\n<p>Further, the income earned by an NPO cannot be utilized for\npaying out dividends to the member of the company. Moreover, the same should be\nused only for the promotion of charitable objectives. <\/p>\n\n\n\n<p>Furthermore, such companies need to obtain a<em><strong> certificate<\/strong><\/em> of <strong><em><a href=\"https:\/\/swaritadvisors.com\/section-8-company-registration\">section 8 company registration<\/a><\/em><\/strong> from the central government and are liable to comply with the rules specified by the government as well.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Benefits_of_Converting_a_Private_Company_into_Section_8_Company\"><\/span>Benefits of Converting a Private\nCompany into Section 8 Company <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <strong><em>benefits to convert a Private Company into Section 8 Company<\/em><\/strong> are as follows:<\/p>\n\n\n\n<ol><li>Provides\nExemption from Stamp Duty during the Registration of&nbsp; a Section 8 Company;<\/li><li>Offers\nPrivileges and Benefits under the Companies Act 2013;<\/li><li>A\nPartnership Firm can become a member of a Section 8 Company;<\/li><li>A\nSection 8 Company cannot alter or modify its MOA (Memorandum of Association)\nand AOA (Articles of Association) without the prior from the Central Government;<\/li><li>Avails\nTax Deduction under section 12A and 80G of the Income Tax Act;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Required_for_the_Process_of_Conversion\"><\/span>Documents Required for the Process of\nConversion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <strong><em>documents required for the process of conversion<\/em><\/strong> are as follows:<\/p>\n\n\n\n<ol><li>Draft of MOA (Memorandum of Association);<\/li><li>Draft of AOA (Articles of Association);<\/li><li>A Declaration in Form INC 14 by either of the following:<\/li><li>Advocate;<\/li><li>Practising Chartered Accountant; or <\/li><li>Practising Company Secretary;<\/li><li>Statement showing the information about the Assets or Liabilities of the Company (As on the Date of Application);<\/li><li>An Audit Report of the existing Private Company;<\/li><li>A copy of the Board Report of the existing Private Company;<\/li><li>A Statement regarding the estimation of the \u201c<strong>Future Expenditure<\/strong>\u201d and \u201c<strong>Annual Income<\/strong>\u201d of the proposed Company for the next 3 Financial Years;<\/li><li>Details regarding the Income Sources;<\/li><li>Details regarding the Objects of Expenditure; <\/li><li>A True and Certified copy of the Board Resolution passed by the Board of Directors in the meeting for approving the \u201c<strong>Company Registration<\/strong>\u201d under Section 8 Company;<\/li><li>Declaration filed in Form INC 15 by each person who is making an application for the \u201c<strong>Conversion of Private Company into Section 8 Company<\/strong>\u201d; <\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Forms_Required_for_the_Process_of_Conversion\"><\/span>Forms\nRequired for the Process of Conversion <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Forms-Required-for-the-Process-of-Conversion.jpg\" alt=\"For for Conversion of Private Company into Section 8 Company\" class=\"wp-image-13489\" width=\"446\" height=\"446\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Forms-Required-for-the-Process-of-Conversion.jpg 1000w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Forms-Required-for-the-Process-of-Conversion-150x150.jpg 150w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Forms-Required-for-the-Process-of-Conversion-300x300.jpg 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Forms-Required-for-the-Process-of-Conversion-768x768.jpg 768w\" sizes=\"(max-width: 446px) 100vw, 446px\" \/><\/figure><\/div>\n\n\n\n<p>The<strong><em> forms required<\/em><\/strong> for the <strong><em>Process to Convert a Private Company into Section 8 Company<\/em><\/strong> are as follows:<\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td><strong>Form No<\/strong>   <\/td><td><strong>Purpose of the Form<\/strong>   <\/td><\/tr><tr><td><strong>RUN Form<\/strong>   <\/td><td>For applying name with MCA (Ministry of Corporate Affairs)   <\/td><\/tr><tr><td><strong>Form RD 1<\/strong>   <\/td><td>Application for the Process of Conversion   <\/td><\/tr><tr><td><strong>Form INC 14<\/strong>   <\/td><td>Declaration From the Practising Advocate, Chartered   Accountant, and Company Secretary   <\/td><\/tr><tr><td><strong>Form INC 15<\/strong>   <\/td><td>Declaration by each person who is making an   application for the \u201cConversion of Private Company into Section 8 Company\u201d   <\/td><\/tr><tr><td><strong>Form INC 26<\/strong>   <\/td><td>For filing the copies of Publication with the   Registrar of Companies    <\/td><\/tr><tr><td><strong>Form INC 16 or Form INC 17<\/strong>   <\/td><td>Grant of License by the Registrar   <\/td><\/tr><\/tbody><\/table>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_to_Convert_a_Private_Company_into_Section_8_Company\"><\/span>Process to Convert a Private Company\ninto Section 8 Company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Process-to-Convert-a-Private-Company-into-Section-8-Company.png\" alt=\"Process to Convert a Private into Section 8 Company\" class=\"wp-image-13492\" width=\"505\" height=\"505\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Process-to-Convert-a-Private-Company-into-Section-8-Company.png 1000w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Process-to-Convert-a-Private-Company-into-Section-8-Company-150x150.png 150w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Process-to-Convert-a-Private-Company-into-Section-8-Company-300x300.png 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Process-to-Convert-a-Private-Company-into-Section-8-Company-768x768.png 768w\" sizes=\"(max-width: 505px) 100vw, 505px\" \/><\/figure><\/div>\n\n\n\n<p>The steps involved in the process to <strong><em>Convert\na Private Company into Section 8 Company<\/em><\/strong> are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Apply_for_Name_Approval\"><\/span>Apply for Name Approval<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The first and the foremost step in the process of conversion is to apply for the Name Approval in <strong><em>Form RUN<\/em><\/strong> (Reserve Unique Name). The company needs to file this<strong><em> form electronically<\/em><\/strong> on the <em><strong>official MCA<\/strong><\/em><a href=\"http:\/\/www.mca.gov.in\/\">[1]<\/a>  (Ministry of Corporate Affairs) portal. Further, this form should be filed with the fees prescribed by the MCA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"File_Application_under_Form_RD_1\"><\/span>File\nApplication under Form RD 1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the next step, the directors of the company need to file<strong><em> Form RD 1 <\/em><\/strong>with the <strong><em>Registrar of Companies<\/em><\/strong>, together with the <strong><em>fee<\/em><\/strong>s for the <strong><em>Incorporation of Section 8 Company<\/em><\/strong>.<\/p>\n\n\n\n<p>Further, the application should be accompanied by the\nprescribed documents as well.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Get_the_Notice_Published_in_Newspaper\"><\/span>Get the Notice Published in Newspaper<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the company needs to get a notice published in the<strong><em> 2 newspapers<\/em><\/strong>. The first one should be the in <strong><em>Vernacular Languag<\/em><\/strong>e and the second one must be in <strong><em>English Newspaper<\/em><\/strong>).<\/p>\n\n\n\n<p>Further, such a <strong><em>publication will be made by the private compan<\/em><\/strong>y regarding the application filed for the conversion into Section 8 company. Also, the private company will only bear the expenses of publication in the newspaper.<\/p>\n\n\n\n<p>Moreover, it shall be relevant to state that the publication must be made within a <strong><em>period of 1 week<\/em><\/strong>, starting from the <strong><em>date of filing the application<\/em><\/strong> for conversion with the Registrar of Companies.<\/p>\n\n\n\n<p>Lastly, the copy of the notice published in the newspaper\nmust be filed with the ROC or Registrar of Companies in Form INC 26 immediately\nafter publication. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Issuance_of_the_License_of_Section_8_Company_Registration\"><\/span>Issuance of the License of Section 8\nCompany Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>After submitting the notice published for the Conversion of Private Company into Section 8 Company, the Registrar <strong><em>may consider raising objection<\/em><\/strong>s.<\/p>\n\n\n\n<p>However, the said objections must be raised within a <em><strong>period of 30 days<\/strong><\/em>, starting from the date of publication of notice in the newspaper. <\/p>\n\n\n\n<p>Further, after considering the objections raised, the <strong><em>ROC will consult with the authorities<\/em><\/strong> as follows before the issuance of a license:<\/p>\n\n\n\n<ol><li>Other Regulatory Authorities;<\/li><li>Department of Central Government;<\/li><li>Department of State Government;<\/li><\/ol>\n\n\n\n<p>Furthermore, the Registrar of Companies needs to grant the license for the Conversion in <strong><em>form INC 16 and INC 17<\/em><\/strong> as prescribed by the MCA (Ministry of Corporate Affairs).<\/p>\n\n\n\n<p>Lastly, after granting the license for Section 8 Company Registration, the Registrar of Companies (ROC) can direct the said Company to insert some special conditions in the MOA (<strong><a href=\"https:\/\/swaritadvisors.com\/learning\/alteration-of-moa-guide-to-alter-memorandum-of-association\/\">Memorandum of Association<\/a><\/strong>) and in the AOA (Articles of Association). \u00a0\u00a0<\/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, a <strong><em>Section 8 Company<\/em><\/strong> is formed with the <strong><em>primary a<\/em><\/strong><em><strong>im<\/strong><\/em> of charity. Further, these companies enjoy all the benefits, privileges, deductions, and exemptions as specified in the <strong><em>Companies Act 2013<\/em><\/strong>. <\/p>\n\n\n\n<p>So, to avail off such privileges, exemptions, deductions, and benefits, a <strong><em>Private Limited Company <\/em><\/strong>decides to go for Conversion. <\/p>\n\n\n\n<p>However, the process to Convert a Private Company into Section 8 Company is a back-breaking and lengthy task. We at\u00a0<strong><a href=\"https:\/\/swaritadvisors.com\/\">Swarit Advisors<\/a><\/strong>\u00a0have a team of skilful and competent professionals who will assist you in the process to Convert a Private Company into Section 8 Company. <\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/what-is-the-procedure-of-conversion-of-private-company-into-llp\/\">Procedure of Conversion of Private Company into LLP<\/a><\/mark>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The term \u201cConvert a Private Company into Section 8 Company\u201d denotes the procedure wherein a Limited Company decides to change its profit earning activities into charitable activities. Further, the term \u201cCharitable Objective\u201d denotes promoting Arts, Education, Charitable Purpose, Protection of Environment, Science, Sports, Research, Religion and Social Welfare, In this blog, we will discuss the [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":13488,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[690],"tags":[],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/13487"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=13487"}],"version-history":[{"count":7,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/13487\/revisions"}],"predecessor-version":[{"id":13504,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/13487\/revisions\/13504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/13488"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=13487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=13487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=13487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}