{"id":540,"date":"2025-06-19T15:16:28","date_gmt":"2025-06-19T15:16:28","guid":{"rendered":"https:\/\/www.nritaxservice.in\/blog\/?p=540"},"modified":"2026-08-13T11:03:26","modified_gmt":"2026-08-13T11:03:26","slug":"foreign-retirement-funds-tax-implications-india","status":"publish","type":"post","link":"https:\/\/www.nritaxservice.in\/blog\/2025\/06\/19\/foreign-retirement-funds-tax-implications-india\/","title":{"rendered":"Foreign Retirement Fund Accounts \u2013 Taxability in India \u2013 Returned NRIs, OCIs"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Background \u2013 Returned NRIs, OCIs Maintaining Retirement Benefit A\/c Abroad<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Many Indians go abroad for work. Many of them want to come back after some time. During their work abroad, they contribute to various Retirement Funds as per the prevailing employment retirement plans in that country. Once they quit their employment abroad and plan to come back to India, one major question confronts their mind: what would be the taxability of the annual accretion\/withdrawal\/redemption from these Retirement Funds while they become Resident in India? This question is more significant when the taxation in these countries is altogether different from taxation in India. One major reason for different taxation is that India does not recognise these Retirement Funds; hence, there are no specific tax relief provisions in the Income Tax Act. However, recently, the Government of India has recognised this issue and provided some relief in the form of section 89A &amp; Rule 21AAA wef 2022-23, which is applicable for notified countries (presently USA, UK and Canada). <strong>Under the new income tax law i.e. Income Tax Act 2025 and Income Tax Rules 2026 new section, rule and form are section 158 (earlier 89A), Rule 74 (earlier 21AAA) and form 40 (earlier 10EE). <\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Section 158 (earlier 89A) and Rule 74 (earlier 21AAA) of Income Tax Act In India \u2013 Needed Relief for Relocating NRIs<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Section 158 (earlier 89A) has been inserted in the Income Tax Act, 1961 wef AY 2022-23. It is a relief section, which provides that if tax payer opts then income earned from Specified Account {Specified Account is account maintained in a notified country i.e. presently USA, UK and Canada, by a Specified Person (India Tax Resident, opened Specified A\/c in notified country when he was Resident in that country and Non-resident in India) in respect of his retirement benefits} shall be taxed in the year of withdrawal\/redemption of the Specified Account (i.e. Retirement Fund A\/c) when it is taxable in the notified country as per their laws at the time of withdrawal\/redemption of this fund.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, section 158 (earlier 89A) read with rule 74 (earlier 21AAA) provides tax deferment relief to the taxpayer in relation to Retirement Benefit Account which was opened in the notified country (i.e., USA, UK, Canada presently) at the time when he was employed there. Since the laws of these countries do not tax Retirement Benefit A\/c income on an accrual basis, but either don\u2019t tax it or tax it at the time of Withdrawal\/Redemption. These provisions inserted in the Indian Tax system wef AY 2022-23, with the intention to tax income of these funds at the time of Withdrawal\/Redemption, i.e., to keep taxation in line with notified country laws. It will provide multiple benefits to the taxpayer; the one major one is that the taxpayer is able to set off taxes paid in the notified country with the tax payable in India. It will also ease the tax burden on the taxpayer from the year of notional earning to actual receipt, hence, ease the cash outflow of the taxpayer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sub Rule 2 of Rule 74 (earlier 21AAA) \u2013 Deductions Available \u2013 Simplify Taxation For NRIs<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If option under rule 74 (1) is chosen and form 40 is filed, then in the year of withdrawal\/redemption, following amounts shall be eligible for deduction while calculating taxable income in India<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign Retirement Benefit A\/c Income on which tax is already paid in India in earlier years<\/li>\n\n\n\n<li>Income which was not taxable in India, either due to taxpayer Non Resident\/Not Ordinary residential status or Due to applicability of DTAA<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hence, unlike a foreign country that may be taxing on complete withdrawal amount, India will provide relief in the form of deductions as mentioned above. And since there is a withdrawal limit up to which a foreign country does not tax in many cases, the taxpayer can choose to optimise his\/her taxation in the most efficient way by applying limits of those countries and by seeking benefit of deductions in India.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sub Rule 4 of Rule 74 (earlier 21AAA) \u2013 If Specified Person Becomes Non-Resident Again<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If specified person, who has opted for Rule 74 (earlier 21AAA) benefits in India, leaves India in later years and becomes Non-Resident In India again, then the income of the specified account for the period which has not be taxed in India (due to rule 74) shall be taxable in India during the previous year immediately preceding the relevant previous year and tax shall be paid on that in that year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hence, here the caveat is that the taxpayer should still keep track of the accruals (dividends, interest and capital gains) as he may need to pay taxes on them if he were to become a non-resident again. This unfortunately may expose the taxpayer to double taxation as he may have to pay taxes in the notified country also in the year of withdrawal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Form 40 (earlier 10EE) \u2013 To Defer Taxation of Foreign Retirement Benefit Account<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As per rule 74 of the India Income Tax Rules 2026, if a taxpayer opts for this rule and decides that his income from a Foreign Retirement&nbsp; A\/c be taxable in the year of withdrawal or redemption, then he\/she will have to file Form 40 (earlier 10EE) with the Income Tax Department on or before the due date of filing of his\/her ITR. This Form has to be filed electronically on the income tax ITR filing portal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Form 40 (earlier 10EE) \u2013 Information To Be Filed In Relation To Foreign Retirement A\/c<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayer needs to provide various information in relation to his\/her Foreign Retirement A\/c. Information required in this Form are as under<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign Retirement Fund Name, Account Name and Country Name<\/li>\n\n\n\n<li>Year of Opening this A\/c<\/li>\n\n\n\n<li>Eligible Year when income from this specified A\/c can be withdrawn<\/li>\n\n\n\n<li>Foreign Retirement A\/c balance as on last date of previous year<\/li>\n\n\n\n<li>Nature of Income<\/li>\n\n\n\n<li>Taxation Methodology in Notified Country<\/li>\n\n\n\n<li>Details of Income, if any, which is already offered for taxation in India<\/li>\n\n\n\n<li>Details of Income, which was not taxable in India, due to Non Resident\/NOR status<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Retirement Accounts In Notified Countries \u2013 Maintained By NRIs, OCIs<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">NRIs, PIOs, OCIs working in notified countries are maintaining various kinds of Retirement Benefit Accounts. Here are details of Retirement Benefit Accounts generally maintained in the USA by employees as well as self-employed people working there<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Individual Retirement Account (IRA): <\/strong>It is opened by employees as well as self-employed people themselves.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Employer Sponsored: <\/strong>It is opened by Employers for their employees. The popular account opened for private sector employees is 401K. It can be Traditional, i.e., pre-tax A\/c, where proceeds are taxable at the time of withdrawal\/redemption. Or a 401 (k) account can be a Roth A\/c, which is a post-tax A\/c where taxability is done at the time of salary payment by the employer, and hence withdrawals \/redemption of these accounts are not taxable in the hands of employees (i.e., returned NRIs in reference to this article).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In the USA, IRA 401K can be withdrawn before 59\u00bd years of age with a 10% penalty. It can also be withdrawn penalty-free for medical expenses\/purchasing a home or for any reason using the rule <a href=\"https:\/\/www.irs.gov\/retirement-plans\/substantially-equal-periodic-payments\">72(t)<\/a>&nbsp; which requires a series of substantially equal periodic payments. The taxpayer can also delay any withdrawal until age 73 when the required minimum distributions kick in.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Disclosure of Retirement Accounts In ITR Form \u2013 Black Money Act Provisions<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Those, who are maintaining Foreign Retirement Funds Account (in any form), have to report these accounts in the ITR form if their Residential status is Ordinary Resident in India. <a href=\"https:\/\/www.nritaxservice.in\/blog\/2024\/03\/05\/nris-black-money-act-implications\/\">Under the Black Money Act provisions, there is a penalty of Rs 10 Lakh for non-disclosure\/mis reporting of foreign assets in ITR.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Double Tax Avoidance Agreement (DTAA) Provisions Vs Foreign Retirement Benefits<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">India has signed DTAAs with various countries. India has signed DTAAs with the USA, UK, and Canada, which are notified countries under section 158 (earlier law section 89A) of the Income Tax Act. Generally, there are beneficial provisions available in these DTAAs in relation to pension income, where taxation rights are with these countries if these countries are paying pension and that pension is being paid by the Government of these countries to those who worked with these governments as employees. However, in relation to private company employees, taxation rights are given to the country also where the payee is resident. However, in case of a few countries (e.g., Canada), there are some additional benefits wrt pension income for private company employees also. Hence, according to the nature of retirement benefits, DTAA provisions can also be explored for tax treatment of these benefits in India.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>NRI Tax, RBI Laws Services \u2013 Various Topics \u2013 By NRI Tax Service Team<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nritaxservice.in\/non-resident-tax-notices-section-148a-148-147-131-appeal\/\">NRI Tax Litigation Services \u2013 Notice Sec 148, 148A, 131(1A), Appeal Services In Delhi, Mumbai, Bangalore, Other Cities<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nritaxservice.in\/basic-important-information-for-nri-itr\/\">Important Points for Filing Latest ITR in India<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nritaxservice.in\/india-income-tax\/remittance-of-money-by-nris-ocis-pios\/\">Repatriation of Money \u2013 NRO Account \u2013 NRI 15CA 15CB Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nritaxservice.in\/india-income-tax\/nri-property-sale-lower-tds-certificate\/\">Lower TDS Certificate Services For NRIs, OCIs \u2013 In Delhi, Bangalore, Kolkata, Other Cities<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Frequently Asked Questions (FAQs) on Foreign Retirement Funds Taxation And Disclosures Requirement In India &#8211; Returning NRIs\/Foreign Citizens<\/strong><\/h3>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-15f4deaa uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><\/div>\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-dc5924f7 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><\/div>\n\n\n<style>\n  .faq-section {\n    max-width: 100%;\n    margin: 30px auto;\n    font-family: Arial, Helvetica, sans-serif;\n  }\n\n  .faq-title {\n    font-size: 30px;\n    font-weight: 700;\n    margin-bottom: 22px;\n    color: #222;\n  }\n\n  .faq-item {\n    margin-bottom: 14px;\n    border: 1px solid #e2e2e2;\n    border-radius: 10px;\n    background: #ffffff;\n    overflow: hidden;\n    box-shadow: 0 2px 8px rgba(0,0,0,0.05);\n  }\n\n  .faq-question {\n    position: relative;\n    display: block;\n    padding: 19px 55px 19px 22px;\n    cursor: pointer;\n    background: #f7f8fa;\n    color: #222;\n    font-size: 17px;\n    font-weight: 600;\n    line-height: 1.5;\n    list-style: none;\n    transition: background 0.3s ease;\n  }\n\n  .faq-question:hover {\n    background: #eef1f5;\n  }\n\n  .faq-question::-webkit-details-marker {\n    display: none;\n  }\n\n  .faq-question::after {\n    content: \"+\";\n    position: absolute;\n    right: 20px;\n    top: 50%;\n    transform: translateY(-50%);\n    font-size: 26px;\n    font-weight: 400;\n    color: #333;\n  }\n\n  .faq-item[open] .faq-question::after {\n    content: \"\u2212\";\n  }\n\n  .faq-answer {\n    padding: 20px 22px;\n    background: #fff;\n    border-top: 1px solid #e2e2e2;\n    color: #555;\n    font-size: 15.5px;\n    line-height: 1.75;\n  }\n\n  .faq-answer p {\n    margin: 0 0 14px;\n  }\n\n  .faq-answer p:last-child {\n    margin-bottom: 0;\n  }\n\n  .faq-answer a {\n    color: #0066cc;\n    font-weight: 600;\n    text-decoration: underline;\n  }\n\n  @media (max-width: 768px) {\n    .faq-title {\n      font-size: 25px;\n    }\n\n    .faq-question {\n      font-size: 16px;\n      padding: 16px 48px 16px 17px;\n    }\n\n    .faq-answer {\n      padding: 17px;\n      font-size: 15px;\n    }\n\n    .faq-question::after {\n      right: 16px;\n    }\n  }\n<\/style>\n\n<div class=\"faq-section\">\n <!-- FAQ 1 -->\n  <details class=\"faq-item\">\n    <summary class=\"faq-question\">\n      What is Form 40 (ie earlier law Form 10EE), and what is the due date of filing Form 40(10EE) to defer taxation of Foreign Retirement Funds Income to the year of withdrawal?\n    <\/summary>\n\n    <div class=\"faq-answer\">\n      <p>\n        An Individual who is Resident in India and an Ordinary Resident can opt to defer the taxation of Foreign Retirement Accounts under the provisions of section 158 (89A), read with rule 74 (21AAA).\n      <\/p>\n\n      <p>\n        On opting for this provision, taxation of the Foreign Retirement Fund will be taxed in India in the year when he\/she withdraws the funds from that account. Hence, taxability of annual accrual of income can be deferred to the year of withdrawal, i.e., in line with the foreign country laws.\n      <\/p>\n\n      <p>\n        In this regard, the taxpayer has to file a Form 40 (10EE) duly filled with all the required information about the foreign retirement fund account. This form is required to be submitted before the due date of ITR filing applicable to the respective taxpayer.\n      <\/p>\n    <\/div>\n  <\/details>\n\n\n  <!-- FAQ 2 -->\n  <details class=\"faq-item\">\n    <summary class=\"faq-question\">\n      If a returning NRI\/OCI chooses to opt for section 158 (89A) provisions and file form 40 (10EE), does he still need to disclose Foreign Retirement Fund Asset details in the ITR form in India?\n    <\/summary>\n\n    <div class=\"faq-answer\">\n      <p>\n        For returning NRIs\/OCIs, once he\/she is categorized as an Ordinary Resident in India, there is a requirement to declare all foreign assets in the FA schedule in the ITR form.\n      <\/p>\n\n      <p>\n        <a href=\"https:\/\/www.nritaxservice.in\/blog\/2024\/03\/05\/nris-black-money-act-implications\/\" target=\"_blank\" rel=\"noopener noreferrer\">\n          Black Money Act 2015 specifically provides for a penalty of Rs 10 Lakh in case of non-disclosure or misreporting of foreign assets in India ITR by RORs.\n        <\/a>\n      <\/p>\n\n      <p>\n        Form 40 (read with section 158 &amp; Rule 74) is a tax relief provision, and it aligns the taxation in India with tax provisions of notified countries.\n      <\/p>\n\n      <p>\n        However, section 158\/Rule 74\/Form 40 does not provide any immunity from foreign assets disclosure, which is a mandatory requirement of the ITR form as well as the Black Money Act 2015.\n      <\/p>\n    <\/div>\n  <\/details>\n\n\n  <!-- FAQ 3 -->\n  <details class=\"faq-item\">\n    <summary class=\"faq-question\">\n      Hi. I am a Non-Resident and have been working in Singapore since last 10-12 years. Now I am planning to return to India and settle in Bangalore for my retirement life. What will be the tax treatment in India for the retirement benefits I receive from my Singapore Retirement Schemes\/Accounts?\n    <\/summary>\n\n    <div class=\"faq-answer\">\n      <p>\n        Singapore is not a notified country as per section 158 of the Income Tax Act in India. Hence, benefits of deferment of taxation (of Sec 158\/Rule 74) are not available for Singapore Retirement Benefit Schemes\/Accounts.\n      <\/p>\n\n      <p>\n        Once your status in India is Ordinary Resident, your income from Singapore (in relation to Retirement Schemes and other sources) is taxable in India as per the normal provisions of the Income Tax Act in India.\n      <\/p>\n\n      <p>\n        This taxability will be on an accrual basis.\n      <\/p>\n    <\/div>\n  <\/details>\n\n\n  <!-- FAQ 4 -->\n  <details class=\"faq-item\">\n    <summary class=\"faq-question\">\n      Hi. I relocated to Bangalore India 6 years back (from USA) and could not report 401k income in India as I was not aware of about this. Can I file Form 40 (10EE) retrospectively?\n    <\/summary>\n\n    <div class=\"faq-answer\">\n      <p>\n        No, Form 40 (10EE) cannot be filed retrospectively. You can file it now, which will provide relief on future income from the 401 (k) account.\n      <\/p>\n\n      <p>\n        For the past year, you will have to assess the impact under consultation with your tax consultant.\n      <\/p>\n    <\/div>\n  <\/details>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Background \u2013 Returned NRIs, OCIs Maintaining Retirement Benefit A\/c Abroad Many Indians go abroad for work. Many of them want to come back after some time. During their work abroad, they contribute to various Retirement Funds as per the prevailing employment retirement plans in that country. Once they quit their employment abroad and plan to &#8230; <a title=\"Foreign Retirement Fund Accounts \u2013 Taxability in India \u2013 Returned NRIs, OCIs\" class=\"read-more\" href=\"https:\/\/www.nritaxservice.in\/blog\/2025\/06\/19\/foreign-retirement-funds-tax-implications-india\/\" aria-label=\"Read more about Foreign Retirement Fund Accounts \u2013 Taxability in India \u2013 Returned NRIs, OCIs\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":541,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":""},"categories":[1],"tags":[28,10,17],"class_list":["post-540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nri-tax-service","tag-nri-income-tax-rules","tag-nri-tax-services","tag-tax-service-company-in-delhi"],"uagb_featured_image_src":{"full":["https:\/\/www.nritaxservice.in\/blog\/wp-content\/uploads\/2025\/06\/Foreign-Retirement-Fund-Accounts-\u2013-Taxability-in-India-\u2013-Returned-NRIs-OCIs.jpg",1620,1080,false],"thumbnail":["https:\/\/www.nritaxservice.in\/blog\/wp-content\/uploads\/2025\/06\/Foreign-Retirement-Fund-Accounts-\u2013-Taxability-in-India-\u2013-Returned-NRIs-OCIs-150x150.jpg",150,150,true],"medium":["https:\/\/www.nritaxservice.in\/blog\/wp-content\/uploads\/2025\/06\/Foreign-Retirement-Fund-Accounts-\u2013-Taxability-in-India-\u2013-Returned-NRIs-OCIs-300x200.jpg",300,200,true],"medium_large":["https:\/\/www.nritaxservice.in\/blog\/wp-content\/uploads\/2025\/06\/Foreign-Retirement-Fund-Accounts-\u2013-Taxability-in-India-\u2013-Returned-NRIs-OCIs-768x512.jpg",768,512,true],"large":["https:\/\/www.nritaxservice.in\/blog\/wp-content\/uploads\/2025\/06\/Foreign-Retirement-Fund-Accounts-\u2013-Taxability-in-India-\u2013-Returned-NRIs-OCIs-1024x683.jpg",1024,683,true],"1536x1536":["https:\/\/www.nritaxservice.in\/blog\/wp-content\/uploads\/2025\/06\/Foreign-Retirement-Fund-Accounts-\u2013-Taxability-in-India-\u2013-Returned-NRIs-OCIs-1536x1024.jpg",1536,1024,true],"2048x2048":["https:\/\/www.nritaxservice.in\/blog\/wp-content\/uploads\/2025\/06\/Foreign-Retirement-Fund-Accounts-\u2013-Taxability-in-India-\u2013-Returned-NRIs-OCIs.jpg",1620,1080,false]},"uagb_author_info":{"display_name":"NRI Tax Service","author_link":"https:\/\/www.nritaxservice.in\/blog\/author\/admin\/"},"uagb_comment_info":2,"uagb_excerpt":"Background \u2013 Returned NRIs, OCIs Maintaining Retirement Benefit A\/c Abroad Many Indians go abroad for work. Many of them want to come back after some time. During their work abroad, they contribute to various Retirement Funds as per the prevailing employment retirement plans in that country. Once they quit their employment abroad and plan to&hellip;","_links":{"self":[{"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/posts\/540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/comments?post=540"}],"version-history":[{"count":19,"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/posts\/540\/revisions"}],"predecessor-version":[{"id":976,"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/posts\/540\/revisions\/976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/media\/541"}],"wp:attachment":[{"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/media?parent=540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/categories?post=540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nritaxservice.in\/blog\/wp-json\/wp\/v2\/tags?post=540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}