{"id":6017,"date":"2019-08-21T19:48:16","date_gmt":"2019-08-21T14:18:16","guid":{"rendered":"https:\/\/swaritadvisors.com\/learning\/?p=6017"},"modified":"2020-04-18T15:52:11","modified_gmt":"2020-04-18T10:22:11","slug":"what-is-securities-transaction-tax-a-complete-guide","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/what-is-securities-transaction-tax-a-complete-guide\/","title":{"rendered":"What is Securities Transaction Tax- A Complete Guide"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Securities Transaction Tax was introduced by Ex-Finance Minister, P. Chidambaram in the Budget 2004. However, it came into effect from October 2014. The sole objective behind the enforcement of the Securities Transaction Tax is to avoid tax evasion on capital gains by taxpayers.<\/p>\n\n\n\n<p>It\u2019s\none of the most efficient and cleanest means of collecting tax from the\nfinancial market transactions. Usually, the investor pays such taxes on the\ntotal consideration received or paid in a share transaction. <\/p>\n\n\n\n<p>There\u2019s\na lot more to know about such financial transaction taxes. Therefore, in this\nblog, we have described every basic detail of the same and will proceed bit by\nbit understanding each term clearly. Let\u2019s get started with the definition-<\/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-6a3a4a6c8c279\" 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-6a3a4a6c8c279\"  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\/what-is-securities-transaction-tax-a-complete-guide\/#What_is_Securities_Transaction_Tax\" title=\"What\nis Securities Transaction Tax?\">What\nis Securities Transaction Tax?<\/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\/what-is-securities-transaction-tax-a-complete-guide\/#Important_Features_of_STT\" title=\"Important\nFeatures of STT\">Important\nFeatures of STT<\/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\/what-is-securities-transaction-tax-a-complete-guide\/#Applicability_of_Securities_Transaction_Tax\" title=\"Applicability\nof Securities Transaction Tax\">Applicability\nof Securities Transaction Tax<\/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\/what-is-securities-transaction-tax-a-complete-guide\/#Securities_Transaction_Tax_Rate_in_India\" title=\"Securities\nTransaction Tax Rate in India\">Securities\nTransaction Tax Rate in India<\/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\/what-is-securities-transaction-tax-a-complete-guide\/#Securities_Transaction_Tax_and_Income_Tax\" title=\"Securities\nTransaction Tax and Income Tax\">Securities\nTransaction Tax and Income Tax<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/learning\/what-is-securities-transaction-tax-a-complete-guide\/#Income_from_capital_gains\" title=\"Income from capital gains\">Income from capital gains<\/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\/learning\/what-is-securities-transaction-tax-a-complete-guide\/#Income_from_share_trading_as_a_profession\" title=\"Income from share trading as a profession\">Income from share trading as a profession<\/a><\/li><\/ul><\/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\/learning\/what-is-securities-transaction-tax-a-complete-guide\/#How_is_STT_calculated\" title=\"How\nis STT calculated?\">How\nis STT calculated?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Securities_Transaction_Tax\"><\/span>What\nis Securities Transaction Tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Also\nknown as STT, Securities Transaction Tax is a form of direct tax which is identical\nto that of the tax collected at source (TCS). Such a tax is applicable to every\nsale and purchase of securities listed on the recognized stock exchanges in\nIndia. <\/p>\n\n\n\n<p>STT\nis governed by the STT Act and has listed down several taxable securities\ntransactions on which STT levies. Besides, taxable securities consist of equity\nderivatives and units of an equity-oriented mutual fund. <\/p>\n\n\n\n<p>Furthermore,\nit also comprises unlisted shares that are sold as an offer to the public\ninvolved in IPO (Initial Public Offering). Moreover, shares here are listed in\nstock exchanges. <\/p>\n\n\n\n<p>In\na nutshell, Securities Transaction Tax is levied only on the share transactions\ndone through a recognized stock exchange in India. Besides, STT doesn\u2019t cover\nany off-market share transactions. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/p>\n\n\n\n<div class=\"browse\">\n<p>Browse through our articles on services provided at <a href=\"https:\/\/swaritadvisors.com\">Swarit Advisors<\/a>, and just let us know if we can help you with your IPO or Comapny Takeover or SEBI Advisory Services.<\/p>\n<div class=\"browse1\">\n<table class=\"table1\">\n\n<tbody>\n<tr>\n<td><a href=\"https:\/\/swaritadvisors.com\/mergers-and-acquisitions\"><span>Mergers and Acquisitions<\/a>&nbsp;<\/span><\/td>\n<td><a href=\"https:\/\/swaritadvisors.com\/buyback-of-shares\"><span>Buyback of Shares<\/span><\/a><\/td>\n<td><a href=\"https:\/\/swaritadvisors.com\/merger-and-amalgamation\"><span>Merger and Amalgamation<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/swaritadvisors.com\/public-issues\"><span>Public Issues<\/span><\/a><\/td>\n<td><a href=\"https:\/\/swaritadvisors.com\/rights-issue\"><span>Rights Issue<\/span><\/a><\/td>\n<td><a href=\"https:\/\/swaritadvisors.com\/preferential-allotment\"><span>Preferential Allotment<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/swaritadvisors.com\/company-takeover\"><span>Company Takeover<\/span><\/a><\/td>\n<td><a href=\"https:\/\/swaritadvisors.com\/issue-of-debentures\"><span>Issue of Debentures<\/span><\/a><\/td>\n<td><a href=\"https:\/\/swaritadvisors.com\/insurance-broker-license\"><span>Insurance Broker License<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/table>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Features_of_STT\"><\/span>Important\nFeatures of STT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>STT\nis quite easy to calculate and pretty simple to understand. Apart from these,\nSTT has several other most significant features that distinguish it from\nothers. Some of them are as follows:<\/p>\n\n\n\n<ul><li>STT is applicable on\nthe purchase and sale of every share transaction for both options and future.<\/li><li>For calculating STT,\nthe value of each future is done at the actual traded price while the value of\nevery option trade is premium.<\/li><li>The STT amount to be\npaid by the clearing member equals the total sum of all STT of trading members\nunder him\/her. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability_of_Securities_Transaction_Tax\"><\/span>Applicability\nof Securities Transaction Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As per the <a href=\"https:\/\/www.sebi.gov.in\/acts\/contractact.pdf\">Securities Contract Act, 1956<\/a>, the STT applies to a number of transactions done on the domestic exchanges in the country. Several transactions on which the STT levies are the following:<\/p>\n\n\n\n<ul><li>Shares, scrip, bonds,\ndebentures, stocks, shares, or any such marketable securities traded on the\nstock market of a like nature in or of any registered company or other body\ncorporates;<\/li><li>Government securities\nhaving equity nature;<\/li><li>Mutual funds of\nequity-oriented units;<\/li><li>Derivative;<\/li><li>Rights or interest in\nsecurities; <\/li><li>Units or any other instrument\nissued by any collective investment scheme to the investors in such schemes;<\/li><li>Securitized debt\ninstruments. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Securities_Transaction_Tax_Rate_in_India\"><\/span>Securities\nTransaction Tax Rate in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\ntable portrayed below demonstrates the rate at which the taxation of various\nsecurities is done. The central government is responsible for setting the STT\nrate. The rate depends upon whether the transaction is purchase or sale and\nalso on the type of security. <\/p>\n\n\n\n<p>Let\u2019s\nfind out the STT rate in India in the table below:<\/p>\n\n\n\n<table width=\"683\">\n<tbody>\n<tr style=\"height: 48px;\">\n<td style=\"text-align: center; height: 48px;\" width=\"277\">\n<p><strong>Taxable Securities Transaction <\/strong><\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"90\">\n<p><strong>Rate<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"114\">\n<p><strong>Payable by<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"202\">\n<p><strong>Value on which STT shall be paid<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"text-align: center; height: 35px;\" width=\"277\">\n<p>Purchase of an equity share<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"90\">\n<p>0.1%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"114\">\n<p>Purchaser<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"202\">\n<p>Price\/value of purchase of security<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"text-align: center; height: 35px;\" width=\"277\">\n<p>Sale of an equity share<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"90\">\n<p>0.1%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"114\">\n<p>Seller<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"202\">\n<p>Value of sale of a security<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"text-align: center; height: 48px;\" width=\"277\">\n<p>Sale of a unit of an equity-oriented fund<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"90\">\n<p>0.001%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"114\">\n<p>Seller<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"202\">\n<p>Sale value of an equity-oriented fund<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"text-align: center; height: 48px;\" width=\"277\">\n<p>Sale of an equity share in company\/unit of an equity-oriented fund<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"90\">\n<p>0.025%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"114\">\n<p>Seller<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"202\">\n<p>Sale value of an unit of an equity-oriented fund<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"text-align: center; height: 48px;\" width=\"277\">\n<p>Sale of an option in securities<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"90\">\n<p>0.017%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"114\">\n<p>Seller<\/p>\n<\/td>\n<td style=\"text-align: center; height: 48px;\" width=\"202\">\n<p>Sale value of option premium in securities<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 61px;\">\n<td style=\"text-align: center; height: 61px;\" width=\"277\">\n<p>Sale of an option in securities, in case the option is exercised<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"90\">\n<p>0.125%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"114\">\n<p>Purchaser<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"202\">\n<p>Price of settlement value on the sale of options contract in securities<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"text-align: center; height: 35px;\" width=\"277\">\n<p>Sale of a future in securities<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"90\">\n<p>0.01%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"114\">\n<p>Seller<\/p>\n<\/td>\n<td style=\"text-align: center; height: 35px;\" width=\"202\">\n<p>Sale value of future in securities<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 61px;\">\n<td style=\"text-align: center; height: 61px;\" width=\"277\">\n<p>Sale of a unit of equity shares under an offer for sale referred to in sub-clause (aa) of clause (13) of section 97<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"90\">\n<p>0.2%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"114\">\n<p>Seller<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"202\">\n<p>Value at which shares are sold<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 61px;\">\n<td style=\"text-align: center; height: 61px;\" width=\"277\">\n<p>Sale of unlisted units of a business trust under an offer for sale referred to in sub-clause (ab) of clause (13) of section 97<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"90\">\n<p>0.2%<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"114\">\n<p>Seller<\/p>\n<\/td>\n<td style=\"text-align: center; height: 61px;\" width=\"202\">\n<p>Value at which shares are sold<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Securities_Transaction_Tax_and_Income_Tax\"><\/span>Securities\nTransaction Tax and Income Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Taxation\non the money done through market trading hinges largely on the purpose for\nwhich share transactions are made. One may trade shares either as investment\nactivity or for business purposes.<\/p>\n\n\n\n<p>Whatever\nmay be the case, the government levies the STT, and it varies. Based on the\nsame, STT treatment is done in two ways:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_from_capital_gains\"><\/span>Income from capital gains<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>It\napplies when the assessee receives a salary or is a self-employed person\ndealing in stock transactions. In such cases, the gains of losses are grouped\neither as long-term or short-term capital gains based on the period for which\nthe stocks are held. <\/p>\n\n\n\n<p>If\nthe holding period stands less than a year, the gains are considered as\nshort-term capital gains. However, if the holding period is more than a year,\nit would be considered as long-term capital gains. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_from_share_trading_as_a_profession\"><\/span>Income from share trading as a profession<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Such\nsituations arise in the case the income from selling of stocks is considered as\na professional choice. Furthermore, it is carried out from the business point\nof view. In such cases, the gains and losses from share trading are categorized\nas business income. <\/p>\n\n\n\n<p>After then, the government levies tax on this at the regular income tax rates. If somebody pays STT on income from taxes, then under, Section 36 of the Income Tax Act, he\/she can claim it as a deduction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_is_STT_calculated\"><\/span>How\nis STT calculated?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Suppose\nthat you are a trader who purchases 10,800 Call (strike price) on Nifty for Rs.\n42 (70 shares make one contract). However, Nifty ends at 10,900 on the expiry\nday, which is the settlement price. The 10,800 Call amounts Rs. 100 \u2018in the\nmoney.\u2019 You give the purchaser Rs. 100 and he\/she pockets the premium of Rs.\n58.<\/p>\n\n\n\n<p>According to the previous rule, STT levied at 0.125% of the entire settlement price (10,900). Because one contract is made up of 70 shares, the tax would be calculated as-<\/p>\n\n\n\n<p><strong>STT (according to old\nmethod) = 10,900*70*0.125%= Rs. 953.75<\/strong><\/p>\n\n\n\n<p>However,\nafter the budget 2019, the STT will be applicable on the difference between the\nstrike and settlement price i.e. 100 in the said contract.<\/p>\n\n\n\n<p><strong>STT (new) =\n100*70*0.125% = Rs. 8.75<\/strong><\/p>\n\n\n\n<div class=\"read\"><p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/procedure-for-delisting-of-equity-shares-on-stock-exchange\/\" target=\"_blank\" rel=\"noopener noreferrer\">Procedure for Delisting of Equity Shares on Stock Exchange<\/a><\/mark>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Securities Transaction Tax was introduced by Ex-Finance Minister, P. Chidambaram in the Budget 2004. However, it came into effect from October 2014. The sole objective behind the enforcement of the Securities Transaction Tax is to avoid tax evasion on capital gains by taxpayers. It\u2019s one of the most efficient and cleanest means of collecting tax [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[546],"tags":[547],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/6017"}],"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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=6017"}],"version-history":[{"count":9,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/6017\/revisions"}],"predecessor-version":[{"id":10118,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/6017\/revisions\/10118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/6018"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=6017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=6017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=6017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}