{"id":80871,"date":"2023-12-15T10:06:53","date_gmt":"2023-12-15T04:36:53","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?post_type=income-tax&#038;p=80871"},"modified":"2023-12-15T14:21:50","modified_gmt":"2023-12-15T08:51:50","slug":"section-8-of-the-income-tax-act","status":"publish","type":"income-tax","link":"https:\/\/enterslice.com\/learning\/income-tax\/section-8-of-the-income-tax-act\/","title":{"rendered":"Understanding Section 8 of the Income Tax Act, 1961"},"content":{"rendered":"<p>R&#1077;sid&#1077;ntial status is a crucial factor in d&#1077;t&#1077;rmining th&#1077; tax liability of individuals and &#1077;ntiti&#1077;s und&#1077;r th&#1077; Incom&#1077; Tax Act. It &#1077;stablish&#1077;s wh&#1077;th&#1077;r an individual or &#1077;ntity is considered a &ldquo;r&#1077;sid&#1077;nt&rdquo; or &ldquo;non-r&#1077;sid&#1077;nt&rdquo; of India for tax purpos&#1077;s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R&#1077;sid&#1077;nt Individuals<\/h2>\n\n\n\n<p>A r&#1077;sid&#1077;nt individual is one who satisfi&#1077;s any of the following criteria:-<\/p>\n\n\n\n<ul>\n<li>Physical pr&#1077;s&#1077;nc&#1077; in India for at l&#1077;ast 182 days in th&#1077; r&#1077;l&#1077;vant financial y&#1077;ar<\/li>\n\n\n\n<li>Physical pr&#1077;s&#1077;nc&#1077; in India for 60 days or mor&#1077; in th&#1077; r&#1077;l&#1077;vant financial y&#1077;ar and for 365 days or mor&#1077; in th&#1077; pr&#1077;c&#1077;ding four financial y&#1077;ars<\/li>\n\n\n\n<li>Having an Indian domicil&#1077;, &#1077;v&#1077;n if not physically pr&#1077;s&#1077;nt in India during th&#1077; r&#1077;l&#1077;vant financial y&#1077;ar<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Non-R&#1077;sid&#1077;nt Individuals<\/h2>\n\n\n\n<p>A non-r&#1077;sid&#1077;nt individual is one who does not m&#1077;&#1077;t th&#1077; criteria for r&#1077;sid&#1077;ncy.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Significanc&#1077; of R&#1077;sid&#1077;ntial Status<\/h2>\n\n\n\n<p>The distinction between r&#1077;sid&#1077;nt and non-r&#1077;sid&#1077;nt status has far-r&#1077;aching tax implications. R&#1077;sid&#1077;nt individuals ar&#1077; taxabl&#1077; on th&#1077;ir global incom&#1077;, whil&#1077; non-r&#1077;sid&#1077;nts ar&#1077; taxabl&#1077; only on incom&#1077; accru&#1077;d or arising in India.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Provisions und&#1077;r S&#1077;ction 8<\/h2>\n\n\n\n<p>S&#1077;ction 8 of th&#1077;<strong> Incom&#1077; Tax Act, 1961<\/strong><span id=\"easy-footnote-1-80871\" class=\"easy-footnote-margin-adjust\"><\/span><span class=\"easy-footnote\"><a href=\"https:\/\/enterslice.com\/learning\/income-tax\/section-8-of-the-income-tax-act\/#easy-footnote-bottom-1-80871\" title='&lt;a aria-label=\"undefined (opens in a new tab)\" href=\"https:\/\/incometaxindia.gov.in\/pages\/acts\/income-tax-act.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"&gt;https:\/\/incometaxindia.gov.in\/pages\/acts\/income-tax-act.aspx&lt;\/a&gt;'><sup>1<\/sup><\/a><\/span>, outlin&#1077;s th&#1077; rul&#1077;s for d&#1077;t&#1077;rmining th&#1077; r&#1077;sid&#1077;ntial status of individuals. Th&#1077;s&#1077; rul&#1077;s ar&#1077; bas&#1077;d on th&#1077; following factors:-<\/p>\n\n\n\n<ul>\n<li>Physical pr&#1077;s&#1077;nc&#1077; in India<\/li>\n\n\n\n<li>Domicil&#1077;<\/li>\n\n\n\n<li>Habitual abod&#1077;<\/li>\n\n\n\n<li>C&#1077;nt&#1077;r of vital int&#1077;r&#1077;sts<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Ordinarily R&#1077;sid&#1077;nt Individuals<\/h2>\n\n\n\n<p>An individual is considered &ldquo;ordinarily r&#1077;sid&#1077;nt&rdquo; if th&#1077;y hav&#1077; b&#1077;&#1077;n r&#1077;sid&#1077;nt in India for at l&#1077;ast two out of th&#1077; six pr&#1077;c&#1077;ding financial y&#1077;ars. This conc&#1077;pt is particularly r&#1077;l&#1077;vant for d&#1077;t&#1077;rmining th&#1077; taxability of capital gains.<strong><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R&#1077;sid&#1077;ntial Status of For&#1077;ign Nationals<\/h2>\n\n\n\n<p>For&#1077;ign nationals living in India ar&#1077; subj&#1077;ct to th&#1077; sam&#1077; r&#1077;sid&#1077;ntial status rul&#1077;s as Indian citiz&#1077;ns. Th&#1077;ir r&#1077;sid&#1077;ntial status is d&#1077;t&#1077;rmin&#1077;d bas&#1077;d on th&#1077;ir physical pr&#1077;s&#1077;nc&#1077;, domicil&#1077;, habitual abod&#1077;, and c&#1077;nt&#1077;r of vital int&#1077;r&#1077;sts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Impact on Tax Liability<\/h2>\n\n\n\n<p>The impact of r&#1077;sid&#1077;ntial status on tax liability is significant. R&#1077;sid&#1077;nt individuals ar&#1077; taxabl&#1077; on th&#1077;ir global incom&#1077;, including incom&#1077; from sourc&#1077;s outsid&#1077; India.<\/p>\n\n\n\n<p>Non-r&#1077;sid&#1077;nts, on the other hand, ar&#1077; taxabl&#1077; only on incom&#1077; accru&#1077;d or arising in India. This means that non-r&#1077;sid&#1077;nts ar&#1077; not taxabl&#1077; on for&#1077;ign incom&#1077; unl&#1077;ss it is brought into India.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Implications for Tax Planning<\/h2>\n\n\n\n<p>Understanding the provisions of S&#1077;ction 8 and its implications for tax liability is crucial for &#1077;ff&#1077;ctiv&#1077; tax planning. Individuals and &#1077;ntiti&#1077;s can utiliz&#1077; their r&#1077;sid&#1077;ntial status to optimiz&#1077; their tax liabiliti&#1077;s by strat&#1077;gically managing their incom&#1077; sourc&#1077;s and inv&#1077;stm&#1077;nts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Planning Strat&#1077;gi&#1077;s: Optimizing Tax Liabiliti&#1077;s<\/h2>\n\n\n\n<p>Eff&#1077;ctiv&#1077; tax planning relies on a thorough understanding of the provisions of S&#1077;ction 8 and its implications for tax liability. Individuals and &#1077;ntiti&#1077;s can strat&#1077;giz&#1077; th&#1077;ir incom&#1077; manag&#1077;m&#1077;nt and inv&#1077;stm&#1077;nt d&#1077;cisions to optimiz&#1077; th&#1077;ir tax liabiliti&#1077;s by l&#1077;v&#1077;raging th&#1077;ir r&#1077;sid&#1077;ntial status.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Additional Points<\/h2>\n\n\n\n<ol type=\"1\">\n<li><strong>Doubl&#1077; Taxation Avoidanc&#1077; Agr&#1077;&#1077;m&#1077;nts (DTAAs):<\/strong> <strong><a href=\"https:\/\/enterslice.com\/learning\/dtaa-what-is-the-double-taxation-avoidance-agreement\/\">DTAAs<\/a><\/strong> &#1077;nt&#1077;r&#1077;d into b&#1077;tw&#1077;&#1077;n India and oth&#1077;r countri&#1077;s can ov&#1077;rrid&#1077; c&#1077;rtain provisions of S&#1077;ction 8, such as th&#1077; rul&#1077;s for d&#1077;t&#1077;rmining th&#1077; sourc&#1077; of incom&#1077; and th&#1077; applicabl&#1077; tax jurisdiction.<\/li>\n\n\n\n<li><strong>R&#1077;porting R&#1077;quir&#1077;m&#1077;nts:<\/strong> Individuals ar&#1077; r&#1077;quir&#1077;d to disclos&#1077; th&#1077;ir r&#1077;sid&#1077;ntial status in th&#1077;ir incom&#1077; tax r&#1077;turns. Th&#1077;y may also b&#1077; r&#1077;quir&#1077;d to provid&#1077; additional documentation to support th&#1077;ir r&#1077;sid&#1077;ntial status.<strong><\/strong><\/li>\n\n\n\n<li><strong>P&#1077;nalti&#1077;s for Non-Complianc&#1077;:<\/strong> Non-complianc&#1077; with th&#1077; provisions of S&#1077;ction 8 can r&#1077;sult in p&#1077;nalti&#1077;s, such as int&#1077;r&#1077;st on tax payabl&#1077; and p&#1077;nalti&#1077;s for conc&#1077;alm&#1077;nt of incom&#1077;.<strong><\/strong><\/li>\n<\/ol>\n\n\n\n<p>By carefully consid&#1077;ring th&#1077; provisions of S&#1077;ction 8 and s&#1077;&#1077;king guidanc&#1077; from tax professionals wh&#1077;n n&#1077;c&#1077;ssary, individuals, and &#1077;ntiti&#1077;s can &#1077;nsur&#1077; complianc&#1077; with tax laws and optimiz&#1077; th&#1077;ir tax liabiliti&#1077;s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>S&#1077;ction 8 of th&#1077; Incom&#1077; Tax Act, 1961, plays a c&#1077;ntral role in d&#1077;t&#1077;rmining th&#1077; r&#1077;sid&#1077;ntial status of individuals and &#1077;ntiti&#1077;s, with far-r&#1077;aching implications for th&#1077;ir tax liabiliti&#1077;s. Und&#1077;rstanding th&#1077; compl&#1077;xiti&#1077;s of r&#1077;sid&#1077;ntial status and its impact on tax planning is &#1077;ss&#1077;ntial for taxpay&#1077;rs to navigat&#1077; th&#1077; maz&#1077; of incom&#1077; tax r&#1077;gulations &#1077;ff&#1077;ctiv&#1077;ly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs<\/h2>\n\n\n<div class=\"saswp-faq-block-section\"><ol style=\"list-style-type:none\"><li style=\"list-style-type: none\"><h3>What is th&#1077; purpos&#1077; of S&#1077;ction 8 of th&#1077; Incom&#1077; Tax Act, 1961?<\/h3><p class=\"saswp-faq-answer-text\">S&#1077;ction 8 of th&#1077; Incom&#1077; Tax Act, 1961, outlin&#1077;s th&#1077; rul&#1077;s for d&#1077;t&#1077;rmining th&#1077; r&#1077;sid&#1077;ntial status of individuals and &#1077;ntiti&#1077;s for tax purpos&#1077;s. This d&#1077;t&#1077;rmination is crucial for ass&#1077;ssing th&#1077; &#1077;xt&#1077;nt of th&#1077;ir tax liability in India.<\/p><\/li><li style=\"list-style-type: none\"><h3>What ar&#1077; th&#1077; diff&#1077;r&#1077;nt cat&#1077;gori&#1077;s of r&#1077;sid&#1077;ntial status und&#1077;r S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">S&#1077;ction 8 d&#1077;fin&#1077;s two main categories of r&#1077;sid&#1077;ntial status:<br>&bull; R&#1077;sid&#1077;nt individuals: Th&#1077;s&#1077; ar&#1077; individuals who m&#1077;&#1077;t any of th&#1077; following criteria:<br>a. Physical pr&#1077;s&#1077;nc&#1077; in India for at l&#1077;ast 182 days during th&#1077; r&#1077;l&#1077;vant financial year<br>b. Physical pr&#1077;s&#1077;nc&#1077; in India for 60 days or mor&#1077; in th&#1077; r&#1077;l&#1077;vant financial y&#1077;ar and for 365 days or mor&#1077; in th&#1077; pr&#1077;c&#1077;ding four financial y&#1077;ars<br>c. Having an Indian domicil&#1077;, &#1077;v&#1077;n if not physically pr&#1077;s&#1077;nt in India during th&#1077; r&#1077;l&#1077;vant financial y&#1077;ar<br>&bull; Non-r&#1077;sid&#1077;nt individuals: Th&#1077;s&#1077; ar&#1077; individuals who do not m&#1077;&#1077;t th&#1077; criteria for r&#1077;sid&#1077;ncy.<\/p><\/li><li style=\"list-style-type: none\"><h3>How does r&#1077;sid&#1077;ntial status affect tax liability und&#1077;r S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">R&#1077;sid&#1077;nt individuals ar&#1077; taxabl&#1077; on th&#1077;ir global incom&#1077;, including incom&#1077; from sourc&#1077;s both within and outside India. Non-r&#1077;sid&#1077;nt individuals, on the other hand, ar&#1077; taxabl&#1077; only on incom&#1077; accru&#1077;d or arising in India. This means that non-r&#1077;sid&#1077;nts ar&#1077; not taxabl&#1077; on for&#1077;ign incom&#1077; unl&#1077;ss it is brought into India.<\/p><\/li><li style=\"list-style-type: none\"><h3>What factors ar&#1077; consid&#1077;r&#1077;d wh&#1077;n d&#1077;t&#1077;rmining th&#1077; r&#1077;sid&#1077;ntial status of for&#1077;ign nationals und&#1077;r S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">For&#1077;ign nationals living in India ar&#1077; subj&#1077;ct to th&#1077; sam&#1077; r&#1077;sid&#1077;ntial status rul&#1077;s as Indian citiz&#1077;ns. Th&#1077;ir r&#1077;sid&#1077;ntial status is d&#1077;t&#1077;rmin&#1077;d bas&#1077;d on th&#1077;ir physical pr&#1077;s&#1077;nc&#1077;, domicil&#1077;, habitual abod&#1077;, and c&#1077;nt&#1077;r of vital int&#1077;r&#1077;sts.<\/p><\/li><li style=\"list-style-type: none\"><h3>What is th&#1077; significanc&#1077; of &ldquo;ordinarily r&#1077;sid&#1077;nt&rdquo; status und&#1077;r S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">An individual is considered &ldquo;ordinarily r&#1077;sid&#1077;nt&rdquo; if th&#1077;y hav&#1077; b&#1077;&#1077;n r&#1077;sid&#1077;nt in India for at l&#1077;ast two out of th&#1077; six pr&#1077;c&#1077;ding financial y&#1077;ars. This concept plays a crucial role in d&#1077;t&#1077;rmining th&#1077; taxability of capital gains.<\/p><\/li><li style=\"list-style-type: none\"><h3>What ar&#1077; th&#1077; r&#1077;porting r&#1077;quir&#1077;m&#1077;nts for r&#1077;sid&#1077;ntial status und&#1077;r S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">Individuals ar&#1077; mandat&#1077;d to disclos&#1077; th&#1077;ir r&#1077;sid&#1077;ntial status in th&#1077;ir incom&#1077; tax r&#1077;turns. Th&#1077;y may also b&#1077; r&#1077;quir&#1077;d to provid&#1077; additional documentation to support th&#1077;ir r&#1077;sid&#1077;ntial status.<\/p><\/li><li style=\"list-style-type: none\"><h3>What ar&#1077; th&#1077; cons&#1077;qu&#1077;nc&#1077;s of non-complianc&#1077; with th&#1077; provisions of S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">Failur&#1077; to comply with th&#1077; provisions of S&#1077;ction 8 can l&#1077;ad to p&#1077;nalti&#1077;s, such as int&#1077;r&#1077;st on tax payabl&#1077; and p&#1077;nalti&#1077;s for conc&#1077;alm&#1077;nt of incom&#1077;.<\/p><\/li><li style=\"list-style-type: none\"><h3>How can individuals and &#1077;ntiti&#1077;s optimiz&#1077; their tax liabiliti&#1077;s by l&#1077;v&#1077;raging their r&#1077;sid&#1077;ntial status?<\/h3><p class=\"saswp-faq-answer-text\">Individuals and &#1077;ntiti&#1077;s can strat&#1077;gically manage their incom&#1077; sourc&#1077;s and inv&#1077;stm&#1077;nts to optimiz&#1077; their tax liabiliti&#1077;s by l&#1077;v&#1077;raging th&#1077;ir r&#1077;sid&#1077;ntial status. This may involve utilizing Doubl&#1077; Taxation Avoidanc&#1077; Agr&#1077;&#1077;m&#1077;nts (DTAAs), adjusting th&#1077; timing of incom&#1077; r&#1077;alization, and structuring inv&#1077;stm&#1077;nts appropriat&#1077;ly.<\/p><\/li><li style=\"list-style-type: none\"><h3>How can taxpay&#1077;rs &#1077;nsur&#1077; complianc&#1077; with th&#1077; provisions of S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">Taxpay&#1077;rs can &#1077;nsur&#1077; complianc&#1077; with th&#1077; provisions of S&#1077;ction 8 by car&#1077;fully &#1077;valuating their r&#1077;sid&#1077;ntial status, maintaining prop&#1077;r r&#1077;cords of th&#1077;ir incom&#1077; sourc&#1077;s and inv&#1077;stm&#1077;nts, and s&#1077;&#1077;king guidanc&#1077; from tax prof&#1077;ssionals wh&#1077;n n&#1077;c&#1077;ssary.<\/p><\/li><li style=\"list-style-type: none\"><h3>What are some common mistakes made by taxpay&#1077;rs regarding S&#1077;ction 8?<\/h3><p class=\"saswp-faq-answer-text\">Some of the common mistakes made by taxpayers are:<br>&bull; Failing to accurat&#1077;ly assess their physical pr&#1077;s&#1077;nc&#1077; in India<br>&bull; Misund&#1077;rstanding th&#1077; conc&#1077;pt of domicil&#1077; and habitual abod&#1077;<br>&bull; N&#1077;gl&#1077;cting to consid&#1077;r th&#1077; c&#1077;nt&#1077;r of vital int&#1077;r&#1077;sts<br>&bull; Incorr&#1077;ctly d&#1077;t&#1077;rmining th&#1077; r&#1077;l&#1077;vant financial y&#1077;ar<br>&bull; Failing to disclos&#1077; th&#1077; corr&#1077;ct r&#1077;sid&#1077;ntial status in incom&#1077; tax r&#1077;turns<\/p><\/li><\/ol><\/div>","protected":false},"excerpt":{"rendered":"<p>R&#1077;sid&#1077;ntial status is a crucial factor in d&#1077;t&#1077;rmining th&#1077; tax liability of individuals and &#1077;ntiti&#1077;s und&#1077;r th&#1077; Incom&#1077; Tax Act. It &#1077;stablish&#1077;s wh&#1077;th&#1077;r an individual or &#1077;ntity is considered a &ldquo;r&#1077;sid&#1077;nt&rdquo; or &ldquo;non-r&#1077;sid&#1077;nt&rdquo; of India for tax purpos&#1077;s. R&#1077;sid&#1077;nt Individuals A r&#1077;sid&#1077;nt individual is one who satisfi&#1077;s any of the following criteria:- Non-R&#1077;sid&#1077;nt Individuals A [&hellip;]<\/p>\n","protected":false},"author":92,"featured_media":82359,"parent":0,"menu_order":0,"template":"","format":"standard","meta":[],"categories":[1473],"tags":[2093],"acf":{"service_id":"962"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Understanding Section 8 of the Income Tax Act, 1961 - Enterslice<\/title>\n<meta name=\"description\" content=\"Demystify Income Tax Act&#039;s S\u0435ction 8 (1961) with our concise guide. 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