For professionals, maintaining detailed books of account and calculating actual business expenses can sometimes make income-tax compliance complicated. To simplify this process, the Income Tax Act provides a presumptive taxation scheme under Section 44ADA.
\n
Under Section 44ADA, eligible professionals can declare a prescribed percentage of their gross professional receipts as taxable professional income instead of calculating income after claiming individual business expenses.
\n
For FY 2025-26 \/ AY 2026-27, the scheme is particularly relevant for doctors, lawyers, architects, accountants, engineers, consultants and other specified professionals.
\n
The standard gross-receipts limit is \u20b950 lakh, but it can increase to \u20b975 lakh where cash receipts do not exceed 5% of total gross receipts.
\n
________________________________________________________________________________
\n
\ud83d\udccc What Is Section 44ADA?
\n
Section 44ADA is a presumptive taxation scheme for specified professionals.
\n
Instead of maintaining detailed records of every professional expense and calculating actual profit, an eligible professional can generally declare:
\n
50% of gross professional receipts as taxable professional income
\n
or
\n
an amount higher than 50%, if the professional actually earns more.
\n
This simplified approach reduces the compliance burden associated with maintaining detailed books and calculating every individual professional expense.
\n
Professionals can also refer to TAXAJ’s detailed guide on Section 44ADA to understand the eligibility and presumptive income calculation.
\n
________________________________________________________________________________
\n
\ud83d\udcb0 What Is the Turnover\/Receipt Limit Under 44ADA?
\n
There are currently two applicable limits depending on the amount of cash receipts.
\n
\ud83d\udd39 Standard Limit \u2014 \u20b950 Lakh
\n
The normal gross-receipts limit under Section 44ADA is:
\n
\u20b950 lakh in a financial year.
\n
\ud83d\udd39 Enhanced Limit \u2014 \u20b975 Lakh
\n
The limit can increase to:
\n
\u20b975 lakh
\n
where cash receipts do not exceed 5% of total gross receipts.
\n
Therefore, the \u20b975 lakh limit is not automatically available to every professional.
\n
The 5% cash-receipt condition must be satisfied.
\n
________________________________________________________________________________
\n
\ud83e\uddee How Does the 5% Cash Condition Work?
\n
Suppose a professional has total receipts of:
\n
\u20b970 lakh
\n
and cash receipts of:
\n
\u20b92 lakh
\n
Cash receipts are:
\n
\u20b92 lakh \u00f7 \u20b970 lakh \u00d7 100
\n
= 2.86%
\n
Since cash receipts are within 5% of total gross receipts, the professional can potentially use the \u20b975 lakh enhanced limit, subject to satisfying all other Section 44ADA conditions.
\n
Now suppose:
\n
Total receipts = \u20b970 lakh
\n
Cash receipts = \u20b95 lakh
\n
Then:
\n
\u20b95 lakh \u00f7 \u20b970 lakh \u00d7 100
\n
= 7.14%
\n
The 5% condition is not satisfied.
\n
Therefore, the \u20b975 lakh enhanced threshold would not be available merely because total receipts are below \u20b975 lakh.
\n
________________________________________________________________________________
\n
\ud83d\udc68\u200d\u2695\ufe0f Who Can Opt for Section 44ADA?
\n
Section 44ADA is available to a:
\n
Resident Individual
\n
or
\n
Resident Partnership Firm other than an LLP
\n
who is engaged in a specified profession and satisfies the applicable gross-receipts conditions.
\n
This means:
\n
\u2705 The taxpayer must be resident in India.
\n
\u2705 The taxpayer must be an individual or eligible partnership firm.
\n
\u2705 An LLP cannot use Section 44ADA.
\n
\u2705 The taxpayer must be carrying on a specified or notified profession.
\n
\u2705 Gross professional receipts must be within the applicable threshold.
\n
________________________________________________________________________________
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\ud83d\udc68\u200d\u2695\ufe0f Which Professions Are Covered Under Section 44ADA?
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The specified professions include:
\n
\u2696\ufe0f Legal Profession
\n
Examples include:
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\u2022\tAdvocates
\n
\u2022\tLawyers
\n
\u2022\tLegal professionals
\n
________________________________________
\n
\ud83e\ude7a Medical Profession
\n
This includes eligible medical professionals such as:
\n
\u2022\tDoctors
\n
\u2022\tMedical practitioners
\n
\u2022\tOther professionals covered by the prescribed category
\n
________________________________________
\n
\ud83c\udfd7\ufe0f Engineering
\n
Engineers carrying on eligible professional activities can qualify.
\n
________________________________________
\n
\ud83c\udfdb\ufe0f Architecture
\n
Architects providing professional architectural services are covered.
\n
________________________________________
\n
\ud83d\udcda Accountancy
\n
This includes professionals providing accountancy services.
\n
________________________________________
\n
\ud83d\udcbb Technical Consultancy
\n
Professionals providing qualifying technical consultancy services may qualify.
\n
________________________________________
\n
\ud83c\udfe0 Interior Decoration
\n
Eligible interior decorators\/design professionals may qualify.
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The provisions also cover certain other professions notified for this purpose.
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For professionals unsure about their eligibility, TAXAJ’s guide on Section 44ADA eligibility provides additional guidance.
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________________________________________________________________________________
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\ud83e\uddd1\u200d\ud83d\udcbb What About Freelancers and Consultants?
\n
Freelancers and consultants are increasingly using Section 44ADA to simplify their tax compliance.
\n
However, not every freelancer automatically qualifies.
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The actual nature of the services provided must be considered to determine whether the activity falls within a specified or notified profession.
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For example, professionals working independently as eligible consultants, designers, technical professionals, architects, lawyers and similar professionals may qualify depending on the nature of their work.
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Freelancers and independent professionals can also explore TAXAJ’s presumptive tax filing services for professional income.
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________________________________________________________________________________
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\ud83d\udcb5 How Is Income Calculated Under 44ADA?
\n
The basic calculation is simple.
\n
Suppose a professional earns:
\n
Gross professional receipts = \u20b940 lakh
\n
Under Section 44ADA:
\n
50% \u00d7 \u20b940 lakh = \u20b920 lakh
\n
Therefore:
\n
Presumptive professional income = \u20b920 lakh
\n
The remaining amount is effectively presumed to cover professional expenses.
\n
The professional generally cannot separately deduct expenses such as:
\n
\u2022\tOffice rent
\n
\u2022\tElectricity
\n
\u2022\tInternet
\n
\u2022\tTelephone
\n
\u2022\tStaff expenses
\n
\u2022\tTravel
\n
\u2022\tProfessional subscriptions
\n
\u2022\tRoutine administrative expenses
\n
\u2022\tDepreciation
\n
against the presumptive income.
\n
________________________________________
\n
\ud83e\uddfe Example \u2014 Doctor
\n
Suppose a doctor has professional receipts of:
\n
\u20b930 lakh
\n
Presumptive income:
\n
50% \u00d7 \u20b930 lakh = \u20b915 lakh
\n
Therefore, the doctor can generally declare:
\n
Professional income = \u20b915 lakh
\n
Instead of separately calculating actual expenses and deducting them from the \u20b930 lakh receipts.
\n
________________________________________
\n
\ud83e\uddd1\u200d\ud83d\udcbb Example \u2014 IT Consultant
\n
Suppose an eligible technical consultant earns:
\n
\u20b960 lakh
\n
during FY 2025-26.
\n
Assume cash receipts are:
\n
\u20b91 lakh
\n
Cash percentage:
\n
\u20b91 lakh \u00f7 \u20b960 lakh \u00d7 100
\n
= 1.67%
\n
Since cash receipts are within the 5% condition, the professional may potentially qualify for the enhanced \u20b975 lakh threshold, assuming all other conditions are satisfied.
\n
Presumptive income:
\n
50% \u00d7 \u20b960 lakh = \u20b930 lakh
\n
Therefore:
\n
Gross professional receipts = \u20b960 lakh
\n
Presumptive professional income = \u20b930 lakh
\n
________________________________________________________________________________
\n
\ud83d\udcc8 What If Professional Receipts Are \u20b975 Lakh?
\n
Suppose an eligible professional earns:
\n
\u20b975 lakh
\n
and satisfies the applicable cash-receipt condition.
\n
Presumptive income:
\n
50% \u00d7 \u20b975 lakh = \u20b937.50 lakh
\n
Therefore:
\n
Gross professional receipts = \u20b975 lakh
\n
Presumptive professional income = \u20b937.50 lakh
\n
________________________________________________________________________________
\n
\ud83d\udea8 What If Receipts Exceed \u20b975 Lakh?
\n
Suppose an eligible professional earns:
\n
\u20b980 lakh
\n
during FY 2025-26.
\n
Even if almost all receipts are received through banking or electronic modes, the Section 44ADA receipt threshold is exceeded.
\n
The professional therefore cannot simply apply the 50% presumptive rate to the entire \u20b980 lakh under Section 44ADA.
\n
The professional would generally need to consider regular computation of professional income and the applicable books and tax-audit requirements.
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________________________________________________________________________________
\n
\u26a0\ufe0f \u20b950 Lakh vs \u20b975 Lakh \u2014 The Important Difference
\n
A common misconception is:
\n
“The Section 44ADA limit is \u20b975 lakh.”
\n
That statement is incomplete.
\n
The correct position is:
\n
\u20b950 lakh = Standard limit
\n
\u20b975 lakh = Enhanced limit where the specified cash-receipt condition is satisfied
\n
This distinction is particularly important for professionals whose receipts are between \u20b950 lakh and \u20b975 lakh.
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________________________________________________________________________________
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\ud83d\udcb3 Does UPI Count as Cash?
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A receipt received through an eligible electronic or banking mode is not treated in the same manner as physical cash merely because the customer pays digitally.
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Professionals should therefore maintain proper records of:
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\u2022\tUPI receipts
\n
\u2022\tBank transfers
\n
\u2022\tNEFT
\n
\u2022\tRTGS
\n
\u2022\tIMPS
\n
\u2022\tOther eligible electronic receipts
\n
\u2022\tPhysical cash receipts
\n
This helps establish whether cash receipts remain within the prescribed 5% threshold.
\n
________________________________________________________________________________
\n
\ud83e\uddfe Are Expenses Deductible Separately Under 44ADA?
\n
Generally, no separate deduction for professional expenses is allowed from the presumptive income.
\n
Suppose:
\n
Professional receipts = \u20b950 lakh
\n
Presumptive income:
\n
\u20b925 lakh
\n
If actual expenses were \u20b915 lakh, the professional generally cannot further reduce the \u20b925 lakh presumptive income by \u20b915 lakh.
\n
The presumptive scheme itself takes the prescribed percentage as income.
\n
________________________________________________________________________________
\n
\ud83d\udcc9 What If Actual Profit Is Less Than 50%?
\n
Suppose:
\n
Gross receipts = \u20b940 lakh
\n
Actual professional profit after expenses:
\n
\u20b912 lakh
\n
This represents only 30% of receipts.
\n
Under Section 44ADA, the professional cannot simply declare \u20b912 lakh under the presumptive scheme merely because actual expenses were high.
\n
The presumptive benchmark is generally 50% of gross receipts, unless a higher amount is declared.
\n
Where a professional wants to declare income below the presumptive percentage, the implications regarding books of account and tax audit need to be examined carefully.
\n
________________________________________________________________________________
\n
\ud83d\udcc8 What If Actual Profit Is More Than 50%?
\n
Suppose:
\n
Gross receipts = \u20b940 lakh
\n
Actual profit:
\n
\u20b928 lakh
\n
50% of receipts:
\n
\u20b920 lakh
\n
Since the actual profit is higher, the higher amount can be declared.
\n
Therefore, 50% is not a maximum taxable profit. It is the presumptive benchmark.
\n
________________________________________________________________________________
\n
\ud83e\uddd1\u200d\ud83d\udcbc Can a Partnership Firm Opt for 44ADA?
\n
Yes.
\n
A resident partnership firm other than an LLP carrying on a specified profession can use Section 44ADA if the other conditions are satisfied.
\n
However, an LLP is specifically outside the eligible partnership-firm category for Section 44ADA.
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________________________________________________________________________________
\n
\ud83d\udeab Can an LLP Use Section 44ADA?
\n
No.
\n
This is an important distinction.
\n
A professional practice may be operated through:
\n
\u2022\tIndividual proprietorship
\n
\u2022\tPartnership firm
\n
\u2022\tLLP
\n
\u2022\tCompany
\n
But the fact that the underlying activity is a specified profession does not automatically make every legal structure eligible for 44ADA.
\n
An LLP cannot opt for Section 44ADA merely because its partners are professionals.
\n
________________________________________________________________________________
\n
\ud83c\udf0d Can an NRI Use Section 44ADA?
\n
Section 44ADA is available to eligible resident individuals and resident partnership firms other than LLPs.
\n
Therefore, a non-resident professional cannot simply opt for Section 44ADA because the underlying profession is otherwise eligible.
\n
Residential status should be checked first.
\n
________________________________________________________________________________
\n
\ud83c\udfe2 Can a Company Opt for Section 44ADA?
\n
No.
\n
Section 44ADA is not a presumptive taxation scheme available to companies.
\n
The eligible taxpayer categories are generally:
\n
Resident Individual
\n
or
\n
Resident Partnership Firm other than LLP
\n
carrying on a specified profession.
\n
________________________________________________________________________________
\n
\ud83e\uddfe Which ITR Should a 44ADA Professional File?
\n
An eligible taxpayer opting for presumptive taxation may generally use ITR-4 (Sugam) if all the conditions for using that return are satisfied.
\n
However, being eligible for Section 44ADA does not automatically mean that ITR-4 can be used in every situation.
\n
Other factors such as:
\n
\u2022\tCapital gains
\n
\u2022\tForeign assets
\n
\u2022\tForeign income
\n
\u2022\tDirectorship
\n
\u2022\tTotal income
\n
\u2022\tCertain special-rate income
\n
\u2022\tBrought-forward losses
\n
\u2022\tOther return-specific restrictions
\n
may affect the appropriate ITR form.
\n
Professionals can refer to TAXAJ’s income tax filing for professionals guide for more information.
\n
________________________________________________________________________________
\n
\ud83d\udca1 44ADA Does Not Mean “No Tax”
\n
Another common misconception is that opting for 44ADA means the professional does not have to pay tax.
\n
That is incorrect.
\n
Suppose:
\n
Professional receipts = \u20b950 lakh
\n
Presumptive income:
\n
\u20b925 lakh
\n
The professional is not taxed on \u20b950 lakh as professional income. Instead, \u20b925 lakh becomes the presumptive professional income, which is then considered along with other taxable income and applicable deductions\/exemptions under the selected tax regime.
\n
Therefore:
\n
\u20b950 lakh = Gross professional receipts
\n
\u20b925 lakh = Presumptive professional income
\n
________________________________________________________________________________
\n
\ud83d\udcb0 What About Salary Income Along With Professional Income?
\n
A professional may also have salary income.
\n
For example:
\n
Salary income = \u20b98 lakh
\n
Professional receipts = \u20b930 lakh
\n
Presumptive professional income:
\n
\u20b915 lakh
\n
The professional income and salary income are then considered under their respective income heads while calculating total taxable income.
\n
Section 44ADA applies to the eligible professional income; it does not convert salary or other income into presumptive professional income.
\n
________________________________________________________________________________
\n
\ud83c\udfe0 What About Rental or Interest Income?
\n
A professional may also have:
\n
\u2022\tRental income
\n
\u2022\tBank interest
\n
\u2022\tDividend income
\n
\u2022\tOther sources of income
\n
These are not automatically covered by Section 44ADA.
\n
The presumptive scheme applies to the eligible professional receipts.
\n
Other income continues to be calculated under the applicable provisions.
\n
________________________________________________________________________________
\n
\ud83e\uddee Complete Example Under Section 44ADA
\n
Consider a resident architect with:
\n
Professional receipts = \u20b972 lakh
\n
Cash receipts = \u20b91.5 lakh
\n
Cash percentage:
\n
\u20b91.5 lakh \u00f7 \u20b972 lakh \u00d7 100
\n
= 2.08%
\n
Since cash receipts are within 5%, the professional can potentially use the enhanced \u20b975 lakh threshold, subject to all other eligibility conditions.
\n
Presumptive income:
\n
\u20b972 lakh \u00d7 50% = \u20b936 lakh
\n
Therefore:
\n
Gross professional receipts = \u20b972 lakh
\n
Presumptive professional income = \u20b936 lakh
\n
Actual professional expenses are not separately deducted from the \u20b936 lakh presumptive income.
\n
________________________________________________________________________________
\n
\u26a0\ufe0f Section 44ADA and Tax Audit
\n
One of the major advantages of presumptive taxation is reduced compliance.
\n
Where an eligible professional properly uses Section 44ADA and declares the required presumptive income, the scheme can reduce the requirement for maintaining detailed books and undergoing tax audit under the normal provisions, subject to the applicable conditions.
\n
However, if a professional declares income below the prescribed presumptive percentage, the books-of-account and tax-audit provisions need to be considered.
\n
________________________________________________________________________________
\n
\ud83d\udcda Do Professionals Need to Maintain Books?
\n
The presumptive scheme reduces the requirement for maintaining detailed books of account that would otherwise apply to eligible professionals.
\n
However, professionals should still maintain basic documentation such as:
\n
\u2022\tClient invoices
\n
\u2022\tBank statements
\n
\u2022\tReceipt records
\n
\u2022\tTDS certificates
\n
\u2022\tGST records, where applicable
\n
\u2022\tAgreements\/contracts
\n
\u2022\tSupporting documents
\n
Presumptive taxation does not mean that a professional should have no financial records.
\n
________________________________________________________________________________
\n
\ud83e\uddfe Reconcile TDS Before Filing ITR
\n
Professionals frequently receive payments after deduction of TDS, particularly under Section 194J.
\n
For example:
\n
Professional invoice:
\n
\u20b91,00,000
\n
TDS:
\n
\u20b910,000
\n
Bank receipt:
\n
\u20b990,000
\n
For Section 44ADA, the professional’s gross receipt generally needs to be considered appropriately rather than simply treating the net bank credit as the professional receipt.
\n
Therefore, before completing ITR filing, reconcile:
\n
Invoices
\n
Bank receipts
\n
TDS certificates
\n
Form 26AS
\n
AIS\/TIS
\n
This can prevent incorrect reporting of gross professional receipts.
\n
________________________________________________________________________________
\n
\ud83d\udcb3 What About GST and Section 44ADA?
\n
GST and income-tax presumptive taxation are separate compliance requirements.
\n
A professional should not assume that being eligible for Section 44ADA automatically means that GST registration or GST compliance is not applicable.
\n
GST registration, invoicing and return requirements need to be evaluated separately based on the nature and value of the services and the applicable GST provisions.
\n
________________________________________________________________________________
\n
\ud83d\udccc Common Mistakes Under Section 44ADA
\n
\u274c Mistake 1 \u2014 Assuming Every Consultant Qualifies
\n
Not every consultant automatically falls within the specified profession category.
\n
The actual nature of the professional activity must be checked.
\n
\u274c Mistake 2 \u2014 Treating \u20b975 Lakh as the Normal Limit
\n
\u20b950 lakh is the standard threshold.
\n
The enhanced \u20b975 lakh threshold is subject to the prescribed cash-receipt condition.
\n
\u274c Mistake 3 \u2014 Deducting Actual Expenses From 50%
\n
The presumptive income already takes the prescribed percentage as income.
\n
Actual expenses cannot generally be deducted again.
\n
\u274c Mistake 4 \u2014 Ignoring Cash Receipts
\n
Cash receipts matter when determining eligibility for the enhanced threshold.
\n
\u274c Mistake 5 \u2014 Assuming LLPs Qualify
\n
LLPs cannot opt for Section 44ADA.
\n
\u274c Mistake 6 \u2014 Choosing ITR-4 Automatically
\n
Eligibility for Section 44ADA and eligibility to file ITR-4 are related but not identical.
\n
Other income and return-specific conditions need to be checked.
\n
\u274c Mistake 7 \u2014 Reporting Net Bank Credit Instead of Gross Professional Receipts
\n
TDS deducted by clients does not mean that only the net amount received in the bank should automatically be treated as gross professional receipts.
\n
________________________________________________________________________________
\n
\u2705 Section 44ADA Eligibility Checklist for FY 2025-26
\n
Before opting for Section 44ADA, check:
\n
\u2705 You are a resident in India
\n
\u2705 You are an individual or eligible partnership firm other than LLP
\n
\u2705 You carry on a specified or notified profession
\n
\u2705 Your professional receipts are within the applicable limit
\n
\u2705 If using the \u20b975 lakh enhanced limit, cash receipts satisfy the prescribed 5% condition
\n
\u2705 You understand that presumptive income is generally 50% of gross professional receipts or higher actual income
\n
\u2705 You do not claim the same professional expenses separately against presumptive income
\n
\u2705 You have checked whether ITR-4 or ITR-3 is applicable
\n
________________________________________________________________________________
\n
\ud83c\udfaf Key Takeaways
\n
Section 44ADA provides a simplified way for eligible professionals to calculate taxable professional income.
\n
For FY 2025-26 \/ AY 2026-27:
\n
Standard receipt limit: \u20b950 lakh
\n
Enhanced receipt limit: \u20b975 lakh, subject to the prescribed cash-receipt condition
\n
Presumptive income: 50% of gross professional receipts or higher actual income
\n
Eligible taxpayers: Resident individuals and resident partnership firms other than LLPs
\n
Specified professions: Legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration and other notified professions.
\n
The most important point is that \u20b975 lakh is not a blanket limit. The enhanced threshold is linked to the cash-receipt condition.
\n
________________________________________________________________________________
\n
\ud83c\udfc1 Final Thoughts
\n
Section 44ADA can be extremely useful for eligible professionals who want to simplify their income-tax compliance.
\n
Instead of maintaining a detailed profit-and-loss computation for every professional expense, an eligible professional can generally declare 50% of gross receipts as presumptive professional income.
\n
However, eligibility should be checked carefully based on:
\n
Residential status \u2192 Legal structure \u2192 Nature of profession \u2192 Gross receipts \u2192 Cash receipts \u2192 Other income \u2192 Applicable ITR
\n
Professionals who need assistance with presumptive tax filing can take professional support for income computation, eligibility review and return filing.
\n
For professionals close to the \u20b950 lakh or \u20b975 lakh threshold, maintaining a proper receipt-wise reconciliation throughout the year can help avoid last-minute compliance issues.
\n
________________________________________________________________________________
\n
\ud83d\udcf2 Stay Connected With TAXAJ
\n
Want regular updates on Income Tax, GST, Accounting, Audit, ROC, FEMA and Business Compliance? \ud83d\udcca
\n
Join the TAXAJ WhatsApp Channel for regular tax and compliance updates.
\n
Explore TAXAJ on YouTube for practical accounting, taxation and compliance content.
\n
If you need assistance with ITR filing, presumptive taxation or professional income-tax compliance, TAXAJ can assist with computation and filing.
\n
TAXAJ
\n
Helping professionals and businesses simplify accounting, taxation and compliance.<\/p>\n","protected":false},"excerpt":{"rendered":"
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