{"id":3334,"date":"2021-05-25T10:32:36","date_gmt":"2021-05-25T10:32:36","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=3334"},"modified":"2025-09-25T10:15:15","modified_gmt":"2025-09-25T10:15:15","slug":"taxation-on-esop-in-india","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/","title":{"rendered":"Taxation on Employee\u2019s Stock Option Plan in India"},"content":{"rendered":"<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-5684\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/05\/Online-utility-of-TracesTDS-income-tax-GST-ESI-PF.jpeg\" alt=\"Online utility of Traces(TDS), income tax, GST, ESI, PF\" width=\"855\" height=\"513\" \/><\/h3>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d780a9e4529\" 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-69d780a9e4529\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#Taxation_on_Employees_Stock_Option_Plan_ESOP_in_India\" title=\"Taxation on Employee\u2019s Stock Option Plan (ESOP) in India\">Taxation on Employee\u2019s Stock Option Plan (ESOP) in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#Taxation_on_Employees_stock_option_plan_are_calculated_at_two_different_phases\" title=\"Taxation on Employee\u2019s stock option plan are calculated at two different phases-\">Taxation on Employee\u2019s stock option plan are calculated at two different phases-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#How_to_calculate_the_Fair_Market_Value_of_ESOP\" title=\"How to calculate the Fair Market Value of ESOP\u00a0\">How to calculate the Fair Market Value of ESOP\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#The_initial_stage_of_taxation_is_when_the_option_is_exercised\" title=\"The initial stage of taxation is, when the option is exercised:\">The initial stage of taxation is, when the option is exercised:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#The_Subsequent_Stage_of_Taxation_when_Employees_stock_option_plan_are_sold\" title=\"The Subsequent Stage of Taxation, when Employee\u2019s stock option plan are sold:\">The Subsequent Stage of Taxation, when Employee\u2019s stock option plan are sold:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#In_case_of_an_unlisted_firm_The_process_for_issuing_an_Employees_stock_option_plan_is_as_follows\" title=\"In case of an unlisted firm : The process for issuing an Employee\u2019s stock option plan is as follows,:\">In case of an unlisted firm : The process for issuing an Employee\u2019s stock option plan is as follows,:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#Some_Limitations_of_Employees_Stock_Option_Plan\" title=\"Some Limitations of Employee\u2019s Stock Option Plan\u00a0 \">Some Limitations of Employee\u2019s Stock Option Plan\u00a0 <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#The_Issues_with_respect_to_ESOPs\" title=\"The Issues with respect to ESOPs\">The Issues with respect to ESOPs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/taxation-on-esop-in-india\/#Frequently_Ask_Question_on_Employee_Stock_Option_Plan_ESOP\" title=\"Frequently Ask Question on Employee Stock Option Plan (ESOP)\">Frequently Ask Question on Employee Stock Option Plan (ESOP)<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Taxation_on_Employees_Stock_Option_Plan_ESOP_in_India\"><\/span><span style=\"color: #000080;\"><strong>Taxation on Employee\u2019s Stock Option Plan (ESOP) in India<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to section 17(2)(vi), shares are vested to employees (vesting) because they have an absolute right to collect them after a certain amount of time has passed from the date of grant. When an employee is given those choices, he subsequently begins to exercise them (exercise). When an executive exercises his or her stock options, the company allots shares to the employee (allotment). In India, Employee\u2019s Stock Option Plan\u2019s are granted in accordance with the Securities Exchange Board of India Guidelines, 1999. Companies provide Employee\u2019s Stock Option Plan\u2019s to employees as well as group executives, who are rewarded based on their outcomes.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Taxation_on_Employees_stock_option_plan_are_calculated_at_two_different_phases\"><\/span><span style=\"color: #ff6600;\"><strong>Taxation on Employee\u2019s stock option plan are calculated at two different phases-<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>The initial taxation arises when shares are allocated to the employee after he has pursued his option after the vesting period has ended, and<\/li>\n<li>The subsequent taxation occurs when the employee chooses to transfer the allotted shares under the Employee\u2019s Stock Option Plan.<\/li>\n<\/ol>\n<p>The difference between the fair market value of the shares on the exercise date and the price paid by the employee for the exercise or subscription of the shares is determined and taxable at the time of allotment of \u00a0shares on the exercise date. Perquisite value is the name given to this taxable value. When an employee sells the shares that were allocated to him in an Employee\u2019s Stock Option Plan, he must pay tax on the dividends or losses that result from the sale. Such gain is subject to taxation under the heading of &#8220;Capital Gains.&#8221; Capital gains are further divided into two categories: \u2018Short Term Capital Gains&#8217; and \u2018Long Term Capital Gains,&#8217; based on how long the stock have been retained.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_to_calculate_the_Fair_Market_Value_of_ESOP\"><\/span><span style=\"color: #ff0000;\"><strong>How to calculate the Fair Market Value of ESOP\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10570\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/ESOP_flowchart.jpg\" alt=\"\" width=\"827\" height=\"637\" \/><\/h3>\n<figure id=\"attachment_3335\" aria-describedby=\"caption-attachment-3335\" style=\"width: 857px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/ESOP-Calculator-India.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3335\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/ESOP-Calculator-India.png\" alt=\"Taxation on Employee\u2019s Stock Option Plan (ESOP) in India\" width=\"857\" height=\"440\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/ESOP-Calculator-India.png 600w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/ESOP-Calculator-India-300x154.png 300w\" sizes=\"(max-width: 857px) 100vw, 857px\" \/><\/a><figcaption id=\"caption-attachment-3335\" class=\"wp-caption-text\">Taxation on Employee\u2019s Stock Option Plan (ESOP) in India<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_initial_stage_of_taxation_is_when_the_option_is_exercised\"><\/span><span style=\"color: #ff6600;\"><strong>The initial stage of taxation is, when the option is exercised:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Employee\u2019s stock option plan will be treated as a perquisite, with a value equal to (Fair Market Value per share \u2013 Exercise price per share) x number of shares allocated (on the date of allotment).<\/li>\n<li>Perquisite = (FMV per share \u2013 Exercise price per share) x number of shares allotted.<\/li>\n<li>The sum determined above as perquisite value of Employee\u2019s stock option plan will be included in XYZ&#8217;s salary and will be taxable in the year in which the shares are allotted. Tax Deducted and Collected at Sources must be deducted by the employer on such a sum.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Employee\u2019s-Stock-Option-Plan-ESOP-in-India1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3337\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Employee\u2019s-Stock-Option-Plan-ESOP-in-India1.jpg\" alt=\"Employee\u2019s Stock Option Plan (ESOP) in India1\" width=\"833\" height=\"524\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Employee\u2019s-Stock-Option-Plan-ESOP-in-India1.jpg 512w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Employee\u2019s-Stock-Option-Plan-ESOP-in-India1-300x189.jpg 300w\" sizes=\"(max-width: 833px) 100vw, 833px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_Subsequent_Stage_of_Taxation_when_Employees_stock_option_plan_are_sold\"><\/span><span style=\"color: #ff6600;\"><strong>The Subsequent Stage of Taxation, when Employee\u2019s stock option plan are sold:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Capital profits are calculated as the difference between the sale proceeds and the fair market value of the shares at the time of allotment. i.e. Capital gains = Sale proceeds \u2013 FMV of shares at the time of allotment of shares<\/li>\n<\/ul>\n<p><span style=\"color: #ff6600;\"><strong><u>Are you listed or unlisted?<\/u><\/strong><\/span><\/p>\n<ul>\n<li>Capital income taxes should be incurred if shares are sold. The tax rates vary depending on whether or not the corporation is Listed or Not.<\/li>\n<li>When the company is Listed, Long-Term Capital Gains applies if the stock is exchanged after a year of acquisition.<\/li>\n<li>Although the LTCG rate is 10%, earnings of up to Rs 1,00,000 in a financial year are excluded.<\/li>\n<li>Short-term capital gains (those sold in less than a year) are taxed at a higher rate of 15%.<\/li>\n<li>If the corporation is unlisted, however, short-term tax rates apply if it is owned for no longer than two years. Short-term capital gains (STCG) are levied at the income tax slab rates, while long-term capital gains (LTCG) are taxed at 20% without cost indexation.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"In_case_of_an_unlisted_firm_The_process_for_issuing_an_Employees_stock_option_plan_is_as_follows\"><\/span><span style=\"color: #ff6600;\"><strong>In case of an unlisted firm : The process for issuing an Employee\u2019s stock option plan is as follows,:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Create a Draft Employee\u2019s stock option plan.<\/li>\n<li>Convene\/Call a meeting of the Board of Directors &amp; approve the plan.<\/li>\n<li>Call a general meeting of shareholders to approve the plan.<\/li>\n<li>Pass a special resolution to authorize the Employee\u2019s stock option Scheme (ordinary resolution in case of Private limited Company).<\/li>\n<li>Within 30 days after passing the special resolution, fill out form MGT-14 and apply it.<\/li>\n<li>Grant options to qualifying employees after the shareholders approve the <strong>Employee\u2019s stock option plan<\/strong>.<\/li>\n<li>Vesting of Options is a term that refers to the process of a Between the issuance of options and the vesting of options, a minimum of one year must pass.<\/li>\n<li>Employees&#8217; exercise of options.<\/li>\n<li>Shares are issued. File form PAS-3 (Return of Allotment) with ROC as options are performed.<\/li>\n<li>The corporation must keep a Register of Employee Stock Options in form SH-6 and promptly enter the details of each option awarded therein.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Benifit-Employee\u2019s-Stock-Option-Plan-ESOP-in-India.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3336\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Benifit-Employee\u2019s-Stock-Option-Plan-ESOP-in-India.jpg\" alt=\"Benifit Employee\u2019s Stock Option Plan (ESOP) in India\" width=\"897\" height=\"693\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Benifit-Employee\u2019s-Stock-Option-Plan-ESOP-in-India.jpg 953w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Benifit-Employee\u2019s-Stock-Option-Plan-ESOP-in-India-300x232.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/Benifit-Employee\u2019s-Stock-Option-Plan-ESOP-in-India-768x593.jpg 768w\" sizes=\"(max-width: 897px) 100vw, 897px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Some_Limitations_of_Employees_Stock_Option_Plan\"><\/span><span style=\"color: #ff6600;\"><strong>Some Limitations of Employee\u2019s Stock Option Plan\u00a0 <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Diversification lacking:<\/strong> Although Employee\u2019s Stock Option plans are typically financed entirely with company shares, employees&#8217; investment portfolios can become heavily weighted in this protection.<\/li>\n<li><strong>Payout is lower<\/strong>: Employees in a privately owned Employee\u2019s Stock Option Plan may not get the same share price as they would if the shares were publicly traded.<\/li>\n<li><strong>Difficulties of Cash Flow:<\/strong>If many employees are taking dividends at the same time, employers may have trouble paying the cost of repurchasing significant amounts of shares.<\/li>\n<li><strong>Expenses are large:<\/strong> Companies who incorporate Employee\u2019s Stock Option Plans will face significant upfront and ongoing costs.<\/li>\n<li><strong>Dilution of the stock price:<\/strong> The creation and issuance of additional shares for new participants will dilute the equity of all current shares, which is a particularly serious issue for tightly owned companies.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_Issues_with_respect_to_ESOPs\"><\/span><span style=\"color: #ff6600;\"><strong>The Issues with respect to ESOPs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Employee Stock Option Plans (ESOPs) are often promoted as financial mechanisms that promote corporate democracy. Since Employee Stock Option Plans (ESOPs) were adopted, several businesses registered fast growth driven by engaged employees and a democratic decision-making process.<\/p>\n<p>ESOPs also facilitate better financial management. Employees will save up for larger potential payoffs by deferring smaller current payoffs. Additionally, using Employee Stock Option Plans (ESOPs) has significant tax benefits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Frequently_Ask_Question_on_Employee_Stock_Option_Plan_ESOP\"><\/span><span style=\"color: #ff0000;\"><strong>Frequently Ask Question on Employee Stock Option Plan (ESOP)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><span style=\"color: #000080;\">Q: What Is an Employee Stock Option Plan (ESOP)?<\/span>\u00a0<\/strong><\/p>\n<p>An employee stock option plan (ESOP) is a type of employee benefit plan that gives employees a share of the company&#8217;s equity. Employee\u2019s Stock Option Plan\u2019s provide different tax incentives to the sponsorship organization, selling shareholder, and members, making them eligible plans.<\/p>\n<p><span style=\"color: #000080;\"><strong>Q: Why does the company have ESOPs to its employees?<\/strong><\/span><\/p>\n<p>Employee equity investment programs are often used by companies to recruit and retain high-quality employees.<\/p>\n<p>Stocks are normally distributed in stages by organizations. For example, a company might give its employees stock at the end of the fiscal year as an opportunity to stay with the company and get the incentive.<\/p>\n<p>Companies that sell ESOPs have long-term goals in mind. Companies want to keep their employees for a long time, so they they want to turn them into shareholders.<\/p>\n<p>Most IT firms have unprecedented attrition rates, and ESOPs may help them reduce these high attrition rates. Startups sell stocks as a way to recruit talent. Frequently, such companies are cash-strapped and reluctant to pay competitive wages. However, by including an interest in their company in their pay plan, they make them more competitive.<\/p>\n<p><span style=\"color: #000080;\"><strong>Conclusion<\/strong><\/span><\/p>\n<p>An Employee\u2019s Stock Option Plan may provide major benefits to selling owners, managers, and employees. However, the federal rules covering Employee\u2019s Stock Option Plan\u2019s are complicated, and the expense of setting up and managing one could be higher than with other forms of retirement benefits.<\/p>\n<p>As a result, it&#8217;s important to work with consultants who are familiar with the regulatory, accounting, and managerial problems that Employee\u2019s Stock Option Plan\u2019s face. It may be difficult to set up and prescribe an ESOP.<\/p>\n<p>However, with a constant emphasis on education and advice from experienced practitioners, the advantages of an Employee\u2019s Stock Option Plan typically overshadow the difficulties.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6022\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/LCS.jpg\" alt=\"Long-term capital gains or losses\" width=\"987\" height=\"689\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/LCS.jpg 663w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/05\/LCS-300x210.jpg 300w\" sizes=\"(max-width: 987px) 100vw, 987px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxation on Employee\u2019s Stock Option Plan (ESOP) in India According to section 17(2)(vi), shares are vested to employees (vesting) because they have an absolute right to collect them after a certain amount of time has passed from the date of grant. When an employee is given those choices, he subsequently begins to exercise them (exercise). &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[142],"tags":[799],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/3334"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=3334"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/3334\/revisions"}],"predecessor-version":[{"id":9419,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/3334\/revisions\/9419"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=3334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=3334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=3334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}