{"id":3055,"date":"2019-12-10T14:55:00","date_gmt":"2019-12-10T09:25:00","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=3055"},"modified":"2019-12-10T14:55:00","modified_gmt":"2019-12-10T09:25:00","slug":"checklist-for-nri-before-filing-returns-in-india","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/","title":{"rendered":"Checklist for Non Resident Indian Before Filing Returns In India\u00a0"},"content":{"rendered":"<h3><b>Overview:-\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">When the person got the status NRI, he has to ascertain his Tax Liability in Both Country \u2013 India and Other foreign countries in which he resides. So when NRI invests certain his Income in India then he earns income on Investment in India then only he is required to file Income Tax if crossing beyond the threshold of the <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-slab-rate-for-ay-2020-21\/\">Tax Slab.<\/a><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3061\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/edited2.jpg\" alt=\"Checklist for NRI\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/edited2.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/edited2-300x171.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/edited2-20x11.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Accordingly, while filing Return, NRI has to determine crucial points while filing Income Tax returns.<\/span><\/p>\n<p><b>The following points are mentioned here below:-<\/b><\/p>\n<ul>\n<li><b>Knowing the Residential Status:-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is a prerequisite to determine the residential status by the person liable to Tax. So according to this determination of Residential Status, NRI income will be determined.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0If Status of NRI is Resident then his Global Income (either earned or accrued in India or outside India ) will be Taxable as per the prevalent Income<a href=\"https:\/\/aktassociates.com\/blog\/benefit-of-msme-sector-under-gst\/\"> Tax provisions<\/a>. However, if his income is earned or accrued outside India then that part of the amount will not be taxable in India while filing Income Tax return.<\/span><\/p>\n<ul>\n<li><b>Opting the Correct Income Tax Form:-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A rapid change is observed in Income Tax return or forms to make the forms Compliance burden free and User-Friendly so there have been seen <\/span><span style=\"font-weight: 400;\">lots of changes in filing procedures.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One has to determine the Correct Income Tax filing Form as per the Income earned by the Taxpayer.<\/span><\/p>\n<p><b>For Instance:-<\/b><\/p>\n<p><b>ITR 3- It is applicable for the persons having Business or Profession Income and\/or having other source Income as well<\/b><\/p>\n<ul>\n<li><b>No need of Aadhar Card:-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As per \u00a0the Central Board of Direct Taxes (CBDT), reference notifying section 139AA\u00a0 has notified that Quoting of Aadhar Number will not applicable to NRIs<\/span><\/p>\n<ul>\n<li><b>Assets and Liability details:-<\/b><\/li>\n<\/ul>\n<p><b>When the NRI has <\/b><span style=\"font-weight: 400;\">total income is above \u20b9 50 Lakhs, then they are required to report the\u00a0 cost of certain assets (movable as well as immovable) located in India and their corresponding Liability\u00a0<\/span><\/p>\n<ul>\n<li><b>Furnishing of Foreign bank:-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">NRI has been exempted to report their Foreign Bank Accounts while <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\">filing Income Tax Return<\/a> and having a bank account in India provided that they either do not claim refunds or claim refunds.<\/span><\/p>\n<p><b>If this is not the case then NRI required to mention at least One Foreign\u00a0 Account while Filing income Tax Return.<\/b><\/p>\n<ul>\n<li><b>The compulsion of filing ITR\u00a0<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When the NRI has the taxable Income is less than the Basic exemption limit but his Exempt Income is more than the Basic Exemption Limit then even also, he is required file the Income Tax mandatorily irrespective of the fact that the taxable income is less than the Basic exemption<\/span><\/p>\n<ul>\n<li><b>Matching the form 26AS:-<\/b><\/li>\n<\/ul>\n<p>Here, the NRI has to consider the Form 26 AS for determining the <span style=\"font-weight: 400;\">TDS credit or advance taxes paid that are clearly reflected in Form 26 As.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><b>Furnishing of Exempt Income details:-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although it doesn\u2019t impact the Income Tax liability, it is prerequisites for the NRI to furnish details of Exempt Income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>For Eg:-<\/strong> dividends, interest on NRE\/FCNR deposit.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/nri-lower-tds-certificate-sale-of-property-in-india\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2892\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/unnamed-3.png\" alt=\"TDS Certificate\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/unnamed-3.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/unnamed-3-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/unnamed-3-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<ul>\n<li><b>Double Tax Avoidance Agreement (DTAA) benefit;-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">whether a particular income, in India, can be considered as taxable or not, then one needs to determine whether India has signed a comprehensive DTAA with the country of residence.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accordingly, a relief under DTAA can be claimed (income may be entirely exempt, or maybe taxable at a lower rate) if India has signed a comprehensive DTAA with the country of residence<\/span><\/p>\n<ul>\n<li><b>Interest Income Declaration:-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bank interest (Savings and\/or FD), Post Office interest has to be furnished as per the CBDT instructions. Interest received will be taxable unless it is exempted under section 10.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview:-\u00a0 When the person got the status NRI, he has to ascertain his Tax Liability in Both Country \u2013 India &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Checklist for Non Resident Indian Before Filing Returns In India\u00a0\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#more-3055\">Read more<span class=\"screen-reader-text\">Checklist for Non Resident Indian Before Filing Returns In India\u00a0<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":3057,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Checklist for Non Resident Indian Before Filing Returns in India\u00a0<\/title>\n<meta name=\"description\" content=\"If Status of Non Resident Indian is Resident then his Global Income (either earned or accrued in India or outside India ) will be Taxable as per the prevalent Income Tax provisions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Checklist for Non Resident Indian Before Filing Returns in India\u00a0\" \/>\n<meta property=\"og:description\" content=\"If Status of Non Resident Indian is Resident then his Global Income (either earned or accrued in India or outside India ) will be Taxable as per the prevalent Income Tax provisions.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-10T09:25:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Checklist for Non Resident Indian Before Filing Returns In India\u00a0\",\"datePublished\":\"2019-12-10T09:25:00+00:00\",\"dateModified\":\"2019-12-10T09:25:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/\"},\"wordCount\":615,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/\",\"name\":\"Checklist for Non Resident Indian Before Filing Returns in India\u00a0\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg\",\"datePublished\":\"2019-12-10T09:25:00+00:00\",\"dateModified\":\"2019-12-10T09:25:00+00:00\",\"description\":\"If Status of Non Resident Indian is Resident then his Global Income (either earned or accrued in India or outside India ) will be Taxable as per the prevalent Income Tax provisions.\",\"breadcrumb\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg\",\"width\":500,\"height\":300,\"caption\":\"Checklist for NRI before filing Returns in India\u00a0\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aktassociates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Checklist for Non Resident Indian Before Filing Returns In India\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"name\":\"AKT Associates\",\"description\":\"World&#039;s first WhatsApp based Tax Compliance Firm\",\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aktassociates.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\",\"name\":\"AKT Associates\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"width\":70,\"height\":70,\"caption\":\"AKT Associates\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\",\"name\":\"CA Arun Tiwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"caption\":\"CA Arun Tiwari\"},\"url\":\"https:\/\/aktassociates.com\/blog\/author\/arunsir\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Checklist for Non Resident Indian Before Filing Returns in India\u00a0","description":"If Status of Non Resident Indian is Resident then his Global Income (either earned or accrued in India or outside India ) will be Taxable as per the prevalent Income Tax provisions.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/","og_locale":"en_US","og_type":"article","og_title":"Checklist for Non Resident Indian Before Filing Returns in India\u00a0","og_description":"If Status of Non Resident Indian is Resident then his Global Income (either earned or accrued in India or outside India ) will be Taxable as per the prevalent Income Tax provisions.","og_url":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/","og_site_name":"AKT Associates","article_published_time":"2019-12-10T09:25:00+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg","type":"image\/jpeg"}],"author":"CA Arun Tiwari","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Arun Tiwari","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#article","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/"},"author":{"name":"CA Arun Tiwari","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d"},"headline":"Checklist for Non Resident Indian Before Filing Returns In India\u00a0","datePublished":"2019-12-10T09:25:00+00:00","dateModified":"2019-12-10T09:25:00+00:00","mainEntityOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/"},"wordCount":615,"commentCount":1,"publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/","url":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/","name":"Checklist for Non Resident Indian Before Filing Returns in India\u00a0","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg","datePublished":"2019-12-10T09:25:00+00:00","dateModified":"2019-12-10T09:25:00+00:00","description":"If Status of Non Resident Indian is Resident then his Global Income (either earned or accrued in India or outside India ) will be Taxable as per the prevalent Income Tax provisions.","breadcrumb":{"@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#primaryimage","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/nrichecklist.jpg","width":500,"height":300,"caption":"Checklist for NRI before filing Returns in India\u00a0"},{"@type":"BreadcrumbList","@id":"https:\/\/aktassociates.com\/blog\/checklist-for-nri-before-filing-returns-in-india\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aktassociates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Checklist for Non Resident Indian Before Filing Returns In India\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/aktassociates.com\/blog\/#website","url":"https:\/\/aktassociates.com\/blog\/","name":"AKT Associates","description":"World&#039;s first WhatsApp based Tax Compliance Firm","publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aktassociates.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aktassociates.com\/blog\/#organization","name":"AKT Associates","url":"https:\/\/aktassociates.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","width":70,"height":70,"caption":"AKT Associates"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d","name":"CA Arun Tiwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","caption":"CA Arun Tiwari"},"url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/"}]}},"_links":{"self":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3055"}],"collection":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=3055"}],"version-history":[{"count":5,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3055\/revisions"}],"predecessor-version":[{"id":3063,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3055\/revisions\/3063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media\/3057"}],"wp:attachment":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=3055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=3055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=3055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}