Increase in Authorized Capital \u2014 ROC Procedure & Stamp Duty<\/p>\n
Increasing the authorized share capital of a company is a common corporate compliance requirement, particularly when a company is planning to:<\/p>\n
\ud83d\udcb0 Raise additional funds<\/p>\n
\ud83d\udcc8 Issue new shares<\/p>\n
\ud83e\udd1d Bring in new investors<\/p>\n
\ud83d\udc68\u200d\ud83d\udcbc Increase promoters\u2019 contribution<\/p>\n
\ud83c\udfaf Implement ESOPs<\/p>\n
\ud83c\udfe2 Convert or restructure shareholding<\/p>\n
\ud83d\udcca Issue bonus shares<\/p>\n
Many business owners often ask:<\/p>\n
\u201cWhat is authorized share capital?\u201d<\/p>\n
\u201cHow can a Private Limited Company increase its authorized capital?\u201d<\/p>\n
\u201cIs shareholder approval required?\u201d<\/p>\n
\u201cIs MGT-14 required?\u201d<\/p>\n
\u201cWhat is Form SH-7?\u201d<\/p>\n
\u201cHow much ROC fee and stamp duty is payable?\u201d<\/p>\n
\u201cWhat happens if SH-7 is filed late?\u201d<\/p>\n
The process is relatively straightforward, but the company must follow the Companies Act requirements and complete the ROC filing within the prescribed timeline.<\/p>\n
Let\u2019s break it down. \ud83d\ude80<\/p>\n
\ud83d\udccc What is Authorized Share Capital?<\/p>\n
Authorized share capital is the maximum amount of share capital that a company is authorized to issue as stated in its Memorandum of Association (MoA).<\/p>\n
For example:<\/p>\n
Authorized Capital \u2192 \u20b910,00,000<\/p>\n
Issued Capital \u2192 \u20b98,00,000<\/p>\n
The company generally cannot issue shares beyond its authorized capital unless it first increases the authorized capital.<\/p>\n
Therefore, if the company wants to issue additional shares of \u20b95,00,000 but its existing authorized capital is already fully utilized, the authorized capital may need to be increased first.<\/p>\n
\ud83d\udcca Authorized vs Issued vs Paid-Up Capital<\/p>\n
Particulars\tMeaning
\n
Authorized Capital\tMaximum share capital the company is authorized to issue
\n
Issued Capital\tCapital offered for subscription
\n
Subscribed Capital\tCapital subscribed by shareholders
\n
Paid-Up Capital\tAmount actually paid by shareholders<\/p>\n
Example:<\/p>\n
Authorized Capital \u2192 \u20b925 lakh<\/p>\n
Issued Capital \u2192 \u20b915 lakh<\/p>\n
Subscribed Capital \u2192 \u20b915 lakh<\/p>\n
Paid-Up Capital \u2192 \u20b915 lakh<\/p>\n
If the company wants to issue shares beyond \u20b925 lakh, it must first increase its authorized capital.<\/p>\n
\ud83d\udccc Why Do Companies Increase Authorized Capital?<\/p>\n
A company may increase its authorized capital for several reasons:<\/p>\n
\ud83d\udcb0 Fundraising<\/p>\n
\ud83d\ude80 Startup investment<\/p>\n
\ud83d\udc68\u200d\ud83d\udcbc Promoter investment<\/p>\n
\ud83c\udfe2 Expansion of business<\/p>\n
\ud83d\udcc8 Issue of additional equity shares<\/p>\n
\ud83c\udfaf ESOP allotment<\/p>\n
\ud83c\udf81 Bonus issue<\/p>\n
\ud83e\udd1d Private placement<\/p>\n
\ud83d\udd04 Corporate restructuring<\/p>\n
For example:<\/p>\n
Existing Authorized Capital = \u20b910 lakh<\/p>\n
Proposed Authorized Capital = \u20b950 lakh<\/p>\n
Increase = \u20b940 lakh<\/p>\n
The company must complete the applicable corporate approvals, alter the capital clause of the MoA and file Form SH-7 with the ROC.<\/p>\n
\u2696\ufe0f Legal Provisions<\/p>\n
Increase in authorized share capital is primarily governed by Section 61 of the Companies Act, 2013.<\/p>\n
Section 64 requires the company to file notice of alteration of share capital with the Registrar of Companies.<\/p>\n
Form SH-7 is prescribed for this purpose and is required to be filed within 30 days of the alteration\/increase.<\/p>\n
\ud83c\udfaf Step-by-Step ROC Procedure<\/p>\n
Step 1\ufe0f\u20e3 Check the Articles of Association<\/p>\n
First, check whether the Articles of Association (AoA) authorize the company to increase its share capital.<\/p>\n
If the AoA already contains an enabling provision:<\/p>\n
\u2714 Proceed with the capital increase process.<\/p>\n
If the AoA does not contain the necessary provision:<\/p>\n
\ud83d\udcd1 The AoA may first need to be amended by passing the appropriate special resolution and completing the applicable ROC filing.<\/p>\n
Therefore, always check the AoA before initiating the process.<\/p>\n
Step 2\ufe0f\u20e3 Hold a Board Meeting<\/p>\n
The Board of Directors should consider the proposed increase.<\/p>\n
The Board may pass a resolution to:<\/p>\n
\u2714 Approve the proposed increase<\/p>\n
\u2714 Approve alteration of the MoA<\/p>\n
\u2714 Approve the draft notice of the general meeting<\/p>\n
\u2714 Authorize a director\/company secretary\/professional to complete the ROC filing<\/p>\n
Example:<\/p>\n
Existing Authorized Capital \u2192 \u20b910 lakh<\/p>\n
Proposed Authorized Capital \u2192 \u20b950 lakh<\/p>\n
Increase \u2192 \u20b940 lakh<\/p>\n
The Board approves the proposal and authorizes the company to obtain shareholders’ approval.<\/p>\n
Step 3\ufe0f\u20e3 Issue Notice of General Meeting<\/p>\n
The company should issue notice for the general meeting in accordance with the Companies Act.<\/p>\n
The notice should contain:<\/p>\n
\ud83d\udcc4 Date<\/p>\n
\u23f0 Time<\/p>\n
\ud83d\udccd Venue\/mode<\/p>\n
\ud83d\udccb Agenda<\/p>\n
\ud83d\udcdd Explanatory statement, where applicable<\/p>\n
The proposed increase in authorized capital and alteration of the MoA should be placed before the shareholders.<\/p>\n
Step 4\ufe0f\u20e3 Pass Ordinary Resolution<\/p>\n
For a normal increase in authorized share capital under Section 61(1)(a), an ordinary resolution is generally required, provided the AoA authorizes the increase.<\/p>\n
This means the resolution is passed by the required simple majority.<\/p>\n
Example:<\/p>\n
\u201cRESOLVED THAT pursuant to Section 61(1)(a) and other applicable provisions of the Companies Act, 2013, the authorized share capital of the company be increased from \u20b910,00,000 divided into 1,00,000 equity shares of \u20b910 each to \u20b950,00,000 divided into 5,00,000 equity shares of \u20b910 each.\u201d<\/p>\n
\ud83d\udccc What About MGT-14?<\/p>\n
This is an important point.<\/p>\n
For a straightforward increase in authorized share capital where an ordinary resolution under Section 61 is passed and the AoA already permits the increase, SH-7 is the key ROC filing.<\/p>\n
If the AoA itself needs alteration, a special resolution may be required and MGT-14 may become applicable for that alteration.<\/p>\n
The MCA’s SH-7 instruction kit specifically notes that where MGT-14 is required in relation to a resolution affecting capital structure, the MGT-14 filing should precede SH-7.<\/p>\n
Therefore:<\/p>\n
AoA already permits increase \u2192 Ordinary Resolution \u2192 SH-7<\/p>\n
AoA requires amendment \u2192 Special Resolution \u2192 MGT-14 \u2192 SH-7<\/p>\n
\ud83d\udcc4 Step 5\ufe0f\u20e3 Alter the Memorandum of Association<\/p>\n
Authorized share capital is mentioned in the capital clause of the MoA.<\/p>\n
Therefore, after increasing the authorized capital, the MoA must reflect the revised capital.<\/p>\n
Example:<\/p>\n
Before:<\/p>\n
\u201cAuthorized Share Capital of the Company is \u20b910,00,000 divided into 1,00,000 equity shares of \u20b910 each.\u201d<\/p>\n
After:<\/p>\n
\u201cAuthorized Share Capital of the Company is \u20b950,00,000 divided into 5,00,000 equity shares of \u20b910 each.\u201d<\/p>\n
\ud83d\udccb Step 6\ufe0f\u20e3 Prepare Form SH-7<\/p>\n
Form SH-7 is the principal ROC form used for reporting alteration\/increase in share capital.<\/p>\n
The MCA instruction kit states that SH-7 is used when a company alters its share capital and that the return is to be filed with the Registrar within 30 days of the alteration or increase.<\/p>\n
\ud83d\udcce Documents Generally Required<\/p>\n
The filing process may require\/support:<\/p>\n
\u2714 Certified copy of shareholders’ resolution<\/p>\n
\u2714 Altered MoA<\/p>\n
\u2714 Board resolution<\/p>\n
\u2714 General meeting documents<\/p>\n
\u2714 Altered AoA, where applicable<\/p>\n
\u2714 Stamp duty details<\/p>\n
\u2714 Other supporting documents as applicable<\/p>\n
The exact attachment requirements should be checked in the current MCA form before filing.<\/p>\n
\ud83d\udcb0 ROC Fee for Increase in Authorized Capital<\/p>\n
ROC fees for SH-7 are linked to the authorized share capital and the applicable fee structure.<\/p>\n
The fee for increasing authorized capital is generally calculated with reference to the difference between the fee payable on the revised authorized capital and the existing authorized capital under the applicable fee rules.<\/p>\n
The exact amount should be calculated using the MCA fee functionality at the time of filing because it can depend on:<\/p>\n
\ud83d\udcca Existing authorized capital<\/p>\n
\ud83d\udcc8 Revised authorized capital<\/p>\n
\ud83c\udfe2 Company type<\/p>\n
\ud83d\udccb Applicable fee rules<\/p>\n
\ud83d\udcc5 Date of filing<\/p>\n
\ud83e\uddfe What is Stamp Duty?<\/p>\n
Stamp duty is separate from the normal ROC filing fee.<\/p>\n
When authorized capital is increased, stamp duty may become payable on the increase\/alteration of the capital clause of the MoA.<\/p>\n
Importantly, stamp duty is state-specific.<\/p>\n
The MCA’s state-wise stamp duty schedule provides separate SH-7 stamp-duty provisions for different states.<\/p>\n
\ud83d\udcca Example \u2014 Delhi<\/p>\n
Suppose:<\/p>\n
Existing Authorized Capital = \u20b910,00,000<\/p>\n
New Authorized Capital = \u20b950,00,000<\/p>\n
Increase = \u20b940,00,000<\/p>\n
For Delhi, the MCA’s state-wise schedule provides stamp duty for SH-7 at 0.15% of the amount of increase in authorized capital, subject to the applicable maximum.<\/p>\n
Therefore, in this example:<\/p>\n
\u20b940,00,000 \u00d7 0.15% = \u20b96,000<\/p>\n
The actual amount payable should be confirmed through the MCA filing system based on the company’s particulars and the applicable state rules.<\/p>\n
\ud83d\udccd Stamp Duty is State-Specific<\/p>\n
The stamp duty calculation can vary significantly depending on the state in which the registered office\/company is situated.<\/p>\n
For example, the MCA’s published schedule shows:<\/p>\n
Delhi \u2192 0.15% of increase, subject to applicable maximum<\/p>\n
Goa \u2192 \u20b91,000 for every \u20b95 lakh or part thereof of the increase<\/p>\n
Maharashtra \u2192 \u20b91,000 for every \u20b95 lakh or part thereof, subject to the specified maximum and conditions.<\/p>\n
Therefore, businesses should never use another state’s stamp-duty rate for their company.<\/p>\n
Always verify the applicable state-wise SH-7 stamp duty.<\/p>\n
\ud83d\udcca ROC Fee vs Stamp Duty<\/p>\n
Particulars\tROC Filing Fee\tStamp Duty
\n
Paid to\tMCA\/ROC\tApplicable stamp authority through prescribed mechanism
\n
Purpose\tFiling SH-7\tStamp duty on alteration\/increase
\n
Basis\tApplicable ROC fee structure\tState-specific stamp rules
\n
Applicable to SH-7\tYes\tGenerally applicable depending on state
\n
Calculation\tMCA fee structure\tState-wise rules
\n
Payment\tMCA portal\tPrescribed electronic\/MCA mechanism, as applicable<\/p>\n
\ud83d\udccc When Should SH-7 Be Filed?<\/p>\n
SH-7 should be filed with the Registrar within 30 days of the alteration or increase in authorized share capital.<\/p>\n
Example:<\/p>\n
EGM date \u2192 20 August 2026<\/p>\n
SH-7 should generally be filed within 30 days from the date of the alteration\/increase.<\/p>\n
Do not unnecessarily delay the filing.<\/p>\n
\u26a0\ufe0f What Happens If SH-7 Is Filed Late?<\/p>\n
Late filing can result in additional fees and compliance consequences.<\/p>\n
The MCA’s applicable fee structure should be checked at the time of filing to determine the additional amount payable.<\/p>\n
Therefore:<\/p>\n
\u274c Do not wait for the proposed share allotment date<\/p>\n
\u274c Do not assume SH-7 can be filed later<\/p>\n
\u274c Do not issue shares beyond available authorized capital<\/p>\n
Complete the authorized capital increase first where required.<\/p>\n
\ud83d\udcb0 Example \u2014 Fundraising<\/p>\n
Suppose a startup has:<\/p>\n
Authorized Capital \u2192 \u20b910 lakh<\/p>\n
Paid-Up Capital \u2192 \u20b910 lakh<\/p>\n
The startup receives an investment proposal of:<\/p>\n
\u20b940 lakh<\/p>\n
If it intends to issue additional shares resulting in the need for authorized capital above \u20b910 lakh, it should first increase its authorized capital.<\/p>\n
Possible structure:<\/p>\n
Existing Authorized Capital \u2192 \u20b910 lakh<\/p>\n
Increase \u2192 \u20b950 lakh<\/p>\n
New Authorized Capital \u2192 \u20b950 lakh<\/p>\n
After completing the capital increase, the company can proceed with the relevant share issuance process subject to applicable provisions.<\/p>\n
\ud83d\udcc8 Authorized Capital Increase for Private Placement<\/p>\n
Companies raising funds through private placement should pay particular attention to authorized capital.<\/p>\n
Before issuing new shares, check:<\/p>\n
\u2714 Authorized capital<\/p>\n
\u2714 Issued capital<\/p>\n
\u2714 Subscribed capital<\/p>\n
\u2714 Paid-up capital<\/p>\n
\u2714 AoA provisions<\/p>\n
\u2714 Shareholder approvals<\/p>\n
\u2714 Valuation requirements<\/p>\n
\u2714 PAS-4\/PAS-5 requirements, where applicable<\/p>\n
\u2714 PAS-3 filing<\/p>\n
\u2714 Section 42 compliance<\/p>\n
Increasing authorized capital alone does not complete the share issue.<\/p>\n
The actual allotment is a separate compliance process.<\/p>\n
\ud83c\udfaf Authorized Capital Increase for Bonus Issue<\/p>\n
A company may also need to increase authorized capital before implementing a bonus issue if the proposed bonus shares would exceed the existing authorized capital.<\/p>\n
The company should therefore calculate the post-bonus capital requirement before proceeding.<\/p>\n
\ud83c\udfe2 Private Limited Company \u2014 Typical Process<\/p>\n
For a Private Limited Company, the process can generally be summarized as:<\/p>\n
1\ufe0f\u20e3 Check AoA<\/p>\n
2\ufe0f\u20e3 Board Meeting<\/p>\n
3\ufe0f\u20e3 Approve increase<\/p>\n
4\ufe0f\u20e3 Issue general meeting notice<\/p>\n
5\ufe0f\u20e3 Pass Ordinary Resolution<\/p>\n
6\ufe0f\u20e3 Alter MoA<\/p>\n
7\ufe0f\u20e3 Calculate ROC fee<\/p>\n
8\ufe0f\u20e3 Calculate stamp duty<\/p>\n
9\ufe0f\u20e3 File SH-7<\/p>\n
\ud83d\udd1f Pay applicable fees\/stamp duty<\/p>\n
1\ufe0f\u20e31\ufe0f\u20e3 Obtain ROC approval\/record<\/p>\n
1\ufe0f\u20e32\ufe0f\u20e3 Update corporate records<\/p>\n
\ud83d\udccb Checklist Before Filing SH-7<\/p>\n
Before submitting Form SH-7, verify:<\/p>\n
\u2611 CIN<\/p>\n
\u2611 Company name<\/p>\n
\u2611 Existing authorized capital<\/p>\n
\u2611 Proposed authorized capital<\/p>\n
\u2611 Increase amount<\/p>\n
\u2611 Face value of shares<\/p>\n
\u2611 Revised capital structure<\/p>\n
\u2611 MoA capital clause<\/p>\n
\u2611 AoA authorization<\/p>\n
\u2611 Shareholder resolution<\/p>\n
\u2611 Board resolution<\/p>\n
\u2611 Stamp duty<\/p>\n
\u2611 ROC fee<\/p>\n
\u2611 Filing deadline<\/p>\n
\u2611 Attachments<\/p>\n
\u2611 DSC of authorized signatory<\/p>\n
\u2611 Professional certification, where applicable<\/p>\n
\ud83d\udea8 Common Mistakes Companies Make<\/p>\n
\u274c Increasing capital without checking AoA<\/p>\n
\u274c Forgetting to alter the MoA<\/p>\n
\u274c Filing SH-7 after the prescribed period<\/p>\n
\u274c Calculating stamp duty using the wrong state<\/p>\n
\u274c Confusing authorized capital with paid-up capital<\/p>\n
\u274c Assuming SH-7 completes the share allotment<\/p>\n
\u274c Issuing shares beyond authorized capital<\/p>\n
\u274c Forgetting MGT-14 where it is applicable<\/p>\n
\u274c Using incorrect capital figures in SH-7<\/p>\n
\u274c Not maintaining the revised MoA<\/p>\n
\u274c Ignoring additional filing fees<\/p>\n
\ud83d\udcca Authorized Capital Example<\/p>\n
Suppose:<\/p>\n
Existing Authorized Capital = \u20b925 lakh<\/p>\n
Existing Paid-Up Capital = \u20b925 lakh<\/p>\n
Proposed additional issue = \u20b950 lakh<\/p>\n
The company may increase its authorized capital to:<\/p>\n
\u20b975 lakh<\/p>\n
Process:<\/p>\n
\ud83d\udccb Board approval<\/p>\n
\ud83d\udcc4 General meeting<\/p>\n
\ud83d\uddf3 Ordinary Resolution<\/p>\n
\ud83d\udcd1 Altered MoA<\/p>\n
\ud83d\udcb0 Stamp duty<\/p>\n
\ud83c\udfe2 SH-7 filing<\/p>\n
After completion, the company can proceed with the relevant share issuance compliance.<\/p>\n
\ud83d\udccc Important Difference \u2014 Authorized Capital vs Share Issue<\/p>\n
Increasing authorized capital does not mean that the company has received money.<\/p>\n
For example:<\/p>\n
Authorized Capital increased \u2192 \u20b910 lakh to \u20b950 lakh<\/p>\n
Actual shares issued \u2192 \u20b920 lakh<\/p>\n
Paid-up capital after issue \u2192 \u20b920 lakh<\/p>\n
The remaining \u20b930 lakh is simply the unutilized portion of authorized capital.<\/p>\n
Therefore:<\/p>\n
Authorized capital = Maximum permitted ceiling<\/p>\n
Paid-up capital = Capital actually subscribed and paid<\/p>\n
\ud83c\udf1f Why Businesses Choose TAXAJ<\/p>\n
At TAXAJ, we assist companies with ROC and corporate compliance requirements.<\/p>\n
Our services include:<\/p>\n
\ud83c\udfe2 Company Incorporation<\/p>\n
\ud83d\udcd1 Authorized Capital Increase<\/p>\n
\ud83d\udccb SH-7 Filing<\/p>\n
\ud83d\udcc4 MGT-14 Filing<\/p>\n
\ud83d\udcdd MoA & AoA Alteration<\/p>\n
\ud83d\udcb0 Stamp Duty Advisory<\/p>\n
\ud83d\udcca ROC Compliance<\/p>\n
\ud83d\udcc8 Share Allotment<\/p>\n
\ud83e\udd1d Private Placement Compliance<\/p>\n
\ud83c\udfaf Bonus Issue Compliance<\/p>\n
\ud83d\udcd1 PAS-3 Filing<\/p>\n
\ud83c\udfe2 Annual ROC Compliance<\/p>\n
Whether your company is preparing for fundraising, issuing additional shares or restructuring its capital, our team can assist with the required corporate compliances.<\/p>\n
\ud83c\udfaf Final Thoughts<\/p>\n
Increasing authorized share capital is a common ROC compliance requirement for growing companies.<\/p>\n
The basic process is:<\/p>\n
\ud83d\udccc Check the AoA<\/p>\n
\ud83d\udccc Pass Board Resolution<\/p>\n
\ud83d\udccc Obtain shareholders’ approval<\/p>\n
\ud83d\udccc Pass the required resolution<\/p>\n
\ud83d\udccc Alter the MoA<\/p>\n
\ud83d\udccc File Form SH-7 within 30 days<\/p>\n
\ud83d\udccc Pay ROC fee<\/p>\n
\ud83d\udccc Pay applicable stamp duty<\/p>\n
\ud83d\udccc Update company records<\/p>\n
The most important point is:<\/p>\n
\u201cAuthorized capital increase and share allotment are two different compliances.\u201d<\/p>\n
A company should complete the authorized capital increase first where the proposed issue would exceed its existing authorized capital.<\/p>\n
Stamp duty should also be calculated carefully because the applicable amount varies by state. The MCA’s SH-7 instruction kit specifically provides for state-wise stamp-duty calculation and electronic payment through the MCA system.<\/p>\n
Plan the capital structure correctly. Complete SH-7 on time. Stay ROC compliant. \ud83d\ude80\ud83d\udcca<\/p>\n
\ud83d\udcf2 Join our WhatsApp Channel for regular tax, GST & business compliance updates:<\/p>\n
TAXAJ WhatsApp Channel<\/p>\n
\ud83d\udcfa Explore more informative content on our YouTube Channel:<\/p>\n
TAXAJ YouTube Channel<\/p>\n
\ud83d\udcde Call or WhatsApp for professional assistance:<\/p>\n
+91 8802912345<\/p>\n","protected":false},"excerpt":{"rendered":"
Learn the ROC procedure for increasing authorized share capital, including Board and shareholder approval, SH-7 filing, ROC fees and state-wise stamp duty.<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[9],"tags":[807,257,806,260,432,259,808,809],"class_list":["post-1640","post","type-post","status-publish","format-standard","hentry","category-licenses-registration","tag-authorized-share-capital","tag-companies-act-2013","tag-increase-authorized-capital","tag-mca-compliance","tag-roc-compliance","tag-roc-filing","tag-sh-7","tag-stamp-duty-on-authorized-capital"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=1640"}],"version-history":[{"count":0,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1640\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=1640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=1640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=1640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}