{"id":10024,"date":"2026-06-27T10:08:18","date_gmt":"2026-06-27T10:08:18","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=10024"},"modified":"2026-06-27T10:08:22","modified_gmt":"2026-06-27T10:08:22","slug":"section-194j-income-tax","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/","title":{"rendered":"What Is Section 194J of the Income Tax and How Does It Apply to Your Business"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#So_What_Is_Section_194J_Actually\" title=\"So What Is Section 194J, Actually?\">So What Is Section 194J, Actually?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#Who_Has_to_Actually_Do_This\" title=\"Who Has to Actually Do This?\">Who Has to Actually Do This?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#What_Kind_of_Payments_Fall_Under_This_Section\" title=\"What Kind of Payments Fall Under This Section?\">What Kind of Payments Fall Under This Section?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#The_Rates_%E2%80%94_and_Where_Businesses_Go_Wrong\" title=\"The Rates \u2014 and Where Businesses Go Wrong\">The Rates \u2014 and Where Businesses Go Wrong<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#The_%E2%82%B950000_Threshold_%E2%80%94_How_It_Actually_Works\" title=\"The \u20b950,000 Threshold \u2014 How It Actually Works\">The \u20b950,000 Threshold \u2014 How It Actually Works<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#194J_vs_194C_%E2%80%94_This_Distinction_Matters_More_Than_You_Think\" title=\"194J vs 194C \u2014 This Distinction Matters More Than You Think\">194J vs 194C \u2014 This Distinction Matters More Than You Think<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#What_Happens_When_You_Get_It_Wrong\" title=\"What Happens When You Get It Wrong\">What Happens When You Get It Wrong<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#The_2025_Act_Update_Your_Finance_Team_Needs_to_Know\" title=\"The 2025 Act Update Your Finance Team Needs to Know\">The 2025 Act Update Your Finance Team Needs to Know<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/section-194j-income-tax\/#FAQs\" title=\"FAQs\">FAQs<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Generally speaking, most business leaders do not consider the impact of income tax deferred (TDS) until they are faced with some type of tax liability. A letter may be received from the Internal Revenue Service (IRS); an item may be disallowed for expenditure by the business; or, at best, but not limited to, the business&#8217;s tax advisor keeps pointing it out. Generally, it is at this point when you learn about the provisions of Section 194J of the Income Tax Act, 1961 that you will have learned about the provisions of this section.&nbsp;<\/p>\n\n\n\n<p>If you pay any of the following service professionals \u2013 consultant, freelancer, lawyer, software vendor or others for professional or technical service, you&#8217;re most likely to be contacted by the IRS already. Whether or not you&#8217;ve been doing everything correctly is another question altogether.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"So_What_Is_Section_194J_Actually\"><\/span><strong>So What Is Section 194J, Actually?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The general rule of Section 194J of the Income Tax Act, 1961 is that for every payment made for professional or technical services, an amount should be withheld (deferred) when you make the payment. The portion of the payment that is to be withheld (or deferred), known as TDS, must then be deposited into the applicable government treasury, where it is ultimately distributed to the applicable service professionals in their service profession.<\/p>\n\n\n\n<p>It&#8217;s the government&#8217;s way of collecting tax at the point of transaction rather than waiting until the service provider files their annual return. Less chance of evasion, steadier revenue flow. That&#8217;s the logic.<\/p>\n\n\n\n<p>Section 194J of the Income Tax Act, 2025 (effective 1st April 2026) is now under Section 393. The amount of TDS withheld remains unchanged. The threshold hasn&#8217;t changed. What has changed is the reporting structure and the payment codes, something your accounting software needs to reflect if it doesn&#8217;t already.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Has_to_Actually_Do_This\"><\/span><strong>Who Has to Actually Do This?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you&#8217;ve made payments through your company, a partnership, an LLP, or any type of business entity for professional services or for technical services to an individual who is a resident in India, you have to deduct TDS on those payments under Section 194J of the Income Tax Act of 1961.&nbsp;<\/p>\n\n\n\n<p>If you&#8217;re an individual or HUF, you might be exempt up to a certain level. Still, if your turnover exceeded \u20b91 crore during the last financial year and you have had a tax audit under Section 44AB, you must also comply.<\/p>\n\n\n\n<p>As payments to non-residents are separately dealt with under Section 195, we&#8217;ll save that discussion for another time.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Kind_of_Payments_Fall_Under_This_Section\"><\/span><strong>What Kind of Payments Fall Under This Section?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is where many companies make mistakes; the rules are not hidden; the definitions are much broader than most people believe.&nbsp;<\/p>\n\n\n\n<p><strong>Professional fees<\/strong> include all payments made to doctors, lawyers, and architects; chartered accountants; engineers; and interior designers.<\/p>\n\n\n\n<p><strong>Technical service fees<\/strong> are for work involving specialised technical or managerial knowledge \u2014 IT consulting, software development, engineering consultancy, and similar services.<\/p>\n\n\n\n<p><strong>Royalty<\/strong> covers payments for the use of patents, trademarks, copyrights, or other intellectual property.<\/p>\n\n\n\n<p><strong>Non-compete fees<\/strong> \u2014 payments made to someone in exchange for agreeing not to operate in a competing space \u2014 are also covered.<\/p>\n\n\n\n<p><strong>Directors&#8217; remuneration<\/strong> (anything paid outside of salary) falls here too, and it&#8217;s one of the few categories with no threshold limit at all.<\/p>\n\n\n\n<p>A couple of less-obvious ones: if your company pays a recruitment platform like Naukri.com, that&#8217;s under 194J. If you&#8217;re a media company paying an ad agency on commission, same story.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Rates_%E2%80%94_and_Where_Businesses_Go_Wrong\"><\/span><strong>The Rates \u2014 and Where Businesses Go Wrong<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Two rates apply under Section 194J:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>10%<\/strong> \u2014 for professional fees, royalty, and directors&#8217; remuneration<\/li>\n\n\n\n<li><strong>2%<\/strong> \u2014 for technical services and call centre operations<\/li>\n\n\n\n<li><strong>20%<\/strong> \u2014 if the payee hasn&#8217;t given you their PAN<\/li>\n<\/ul>\n\n\n\n<p>The 2% vs 10% question is where most compliance issues originate. A business classifies a payment as &#8220;technical&#8221; to apply the lower rate when the nature of the work actually qualifies it as &#8220;professional.&#8221; That&#8217;s an under-deduction, and the Income Tax Department treats it the same as not deducting at all. Interest applies from the date the deduction should have happened.<\/p>\n\n\n\n<p>When in doubt, 10% is the safer number to apply. Get the classification confirmed with your CA if there&#8217;s any ambiguity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_%E2%82%B950000_Threshold_%E2%80%94_How_It_Actually_Works\"><\/span><strong>The \u20b950,000 Threshold \u2014 How It Actually Works<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You don&#8217;t need to deduct TDS from day one of paying a vendor. The threshold from April 2025 is \u20b950,000 per financial year.<\/p>\n\n\n\n<p>But there are a few things about how this threshold works that trip people up:<\/p>\n\n\n\n<p>The limit applies per payment type, per vendor, not in aggregate across all vendors or all payment types. So \u20b940,000 in professional fees and \u20b940,000 in technical fees paid to the same person are counted separately. Neither crosses the limit, so no TDS.<\/p>\n\n\n\n<p>Once you do cross \u20b950,000, TDS applies on the entire cumulative amount, not just the portion above the threshold.<\/p>\n\n\n\n<p>Directors&#8217; remuneration has no threshold. First rupee onwards.<\/p>\n\n\n\n<p>And when vendors show GST separately on their invoice, you deduct TDS on the base amount only. GST is excluded from both the threshold calculation and the TDS base. However, good <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a> can help you in doing the right GST calculation.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"194J_vs_194C_%E2%80%94_This_Distinction_Matters_More_Than_You_Think\"><\/span><strong>194J vs 194C \u2014 This Distinction Matters More Than You Think<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194C covers all contractors who perform construction, catering, printing, manufacturing, and transportation work; these payments will require TDS at either 1% or 2%, which is much lower than what is required for Section 194J.&nbsp;<\/p>\n\n\n\n<p>The confusion happens because some service contracts blur the line. A vendor doing routine maintenance on your office equipment? That&#8217;s 194C. A vendor advising you on how to upgrade your systems? That crosses into 194J territory.<\/p>\n\n\n\n<p>From October 2024, the Income Tax Act now states clearly that payments under Section 194J are not to be treated as \u201cWork\u201d for 194C of the Income Tax Act. So the old ambiguity has been formally closed. If the payment is for technical or professional expertise, it&#8217;s 194J regardless of how the contract is worded.<\/p>\n\n\n\n<p>If you misclassify a payment as a Section 194J instead of a Section 194C, you\u2019ve also under-deducted TDS, and there will be consequences for this.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Happens_When_You_Get_It_Wrong\"><\/span><strong>What Happens When You Get It Wrong<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The penalties are not symbolic. They&#8217;re structured to add up:<\/p>\n\n\n\n<p>If you fail to deduct TDS at all, interest runs at 1% per month from the date the deduction was due. If you deduct but delay the deposit, it&#8217;s 1.5% per month. Both can compound across a full financial year before anyone flags it.<\/p>\n\n\n\n<p>Beyond interest, there&#8217;s the disallowance of expenses. If TDS wasn&#8217;t deducted on a payment, that payment can be disallowed as a business expense when computing your taxable income. You already spent the money. Now you&#8217;re paying tax on it anyway.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_2025_Act_Update_Your_Finance_Team_Needs_to_Know\"><\/span><strong><strong>The 2025 Act Update Your Finance Team Needs to Know<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194J is gone for any payment made from April 1, 2026. It&#8217;s now split into three codes under Section 393, technical services at 2%, professional services at 10%, and director fees at 10%. Using the old code triggers portal errors.The threshold has also moved from \u20b930,000 to \u20b950,000. Form 16 is now Form 130. Forms 15G\/15H merged into Form 121.<\/p>\n\n\n\n<p>If your<a href=\"https:\/\/margbooks.com\/gst-billing-software.html\"> GST billing software<\/a> hasn&#8217;t been updated yet, check before your next filing. One wrong code means a demand notice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194J is one of those areas where you don\u2019t think anything is due and therefore don\u2019t comply, until you do. Missing a deduction on one invoice to a large consultant could create additional paperwork, additional liabilities, and back and forth with the Department of Revenue that exceeds the amount of the original transaction.&nbsp;<\/p>\n\n\n\n<p>The good news is that once you have the classification logic right, professional vs technical, 194J vs 194C, threshold per category, the actual process is straightforward. Most businesses that handle it well have it built into how they process vendor invoices or started using software that has this built in, such as <a href=\"https:\/\/margbooks.com\/\">MargBooks Software<\/a>, so there&#8217;s no scramble at quarter-end. If you&#8217;re not there yet, this is a good time to get there.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><strong><strong>FAQs<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q1.What is the TDS rate under Section 194J?<\/strong><\/h6>\n\n\n\n<p>The TDS rate depends on what you&#8217;re paying for. For fees for professional services \u2014 lawyers, doctors, architects, CAs \u2014 the rate is 10%. The same 10% applies to royalty and directors&#8217; remuneration. For fees for technical services and call centre operations, the 194J TDS rate drops to 2%. And if the person you&#8217;re paying hasn&#8217;t given you their PAN, tax deducted at source kicks in at a flat 20% \u2014 no exceptions. Getting the classification right matters because applying 2% where 10% was due is treated as an under-deduction, not a minor error.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q2.What payments are covered under this section?<\/strong><\/h6>\n\n\n\n<p>Quite a few, honestly. Services under Section 194J include professional services as defined under Section 44AA \u2014 medicine, law, engineering, architecture, accountancy, interior decoration, and others notified by the government. Beyond that, services provided in a managerial, technical, or consultancy capacity are also covered under this section, along with royalty payments, non-compete fees, and advisory services. Directors&#8217; fees (outside of salary) fall here too. If your business regularly engages external experts of any kind, there&#8217;s a good chance the payment qualifies.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q3.How does TDS deduction work in practice?<\/strong><\/h6>\n\n\n\n<p>TDS deduction under Section 194J happens at the point of payment or credit \u2014 whichever comes first. So the moment you book the expense in your accounts or actually transfer the money, you&#8217;re required to deduct tax at the applicable rate. The amount withheld then needs to be deposited with the government by the 7th of the following month. At the end of each quarter, you file a return in Form 26Q and issue Form 16A to the vendor. That certificate is what they use to claim credit when filing their income tax return.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q4.Who is liable for tax deduction under Section 194J?<\/strong><\/h6>\n\n\n\n<p>Any business entity \u2014 company, LLP, firm \u2014 making payments for professional or technical services is liable for tax deduction under this section. Individuals and HUFs are generally exempt, unless they cross the turnover threshold that makes them liable for tax audit under Section 44AB in the preceding year. Once that audit threshold is crossed, the exemption falls away and the same TDS provision applies to them as it does to any other business.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q5.When is TDS deducted \u2014 and what&#8217;s the threshold?<\/strong><\/h6>\n\n\n\n<p>TDS is deducted once cumulative payments to a vendor cross \u20b950,000 in a financial year. Below that, no deduction is required. The threshold applies per payment type \u2014 so fees for technical services and professional fees are tracked separately for the same vendor. Once the limit is breached, TDS under section 194J applies on the total amount paid, not just the excess. For directors&#8217; remuneration, there&#8217;s no threshold \u2014 tax deduction starts from the first rupee.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q6.What does &#8220;deducted under Section 194J&#8221; mean for the person receiving payment?<\/strong><\/h6>\n\n\n\n<p>For the payee, the amount deducted under Section 194J isn&#8217;t lost \u2014 it&#8217;s a prepayment of their tax liability. They receive the net amount after TDS, and the deducted portion is reflected in their Form 26AS. When they file their income tax return, they claim it as a credit against their total tax due. If more tax deducted at source than their actual liability, they get a refund. So while it affects short-term cash flow, it&#8217;s not an additional tax burden.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q7.Can advisory services also attract TDS under this section?<\/strong><\/h6>\n\n\n\n<p>Yes. Advisory services \u2014 strategic, financial, legal, or operational \u2014 fall squarely under professional or technical services depending on their nature. A financial advisor, a management consultant, or even a freelance strategy professional providing ongoing guidance would have TDS under this section deducted on their fees once the \u20b950,000 threshold is crossed. The key question isn&#8217;t what the engagement is called \u2014 it&#8217;s whether it involves specialised expertise. If it does, section 194J TDS most likely applies.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Generally speaking, most business leaders do not consider the impact of income tax deferred (TDS) until they are faced with some type of tax liability. A letter may be received from the Internal Revenue Service (IRS); an item may be disallowed for expenditure by the business; or, at best, but not limited to, the business&#8217;s [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10025,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[2639,2634,1948],"tags":[2099,2757],"class_list":["post-10024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-compliance","category-gst-tax-compliance","category-income-tax","tag-income-tax-act","tag-section-194j-income-tax"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J.webp",1200,628,false]},"categories_names":{"2639":{"name":"Business Compliance","link":"https:\/\/margbooks.com\/blogs\/category\/business-compliance\/"},"2634":{"name":"GST &amp; Tax Compliance","link":"https:\/\/margbooks.com\/blogs\/category\/gst-tax-compliance\/"},"1948":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/category\/income-tax\/"}},"tags_names":{"2099":{"name":"Income Tax Act","link":"https:\/\/margbooks.com\/blogs\/tag\/income-tax-act\/"},"2757":{"name":"Section 194J Income Tax","link":"https:\/\/margbooks.com\/blogs\/tag\/section-194j-income-tax\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-400x600.webp",400,600,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-600x600.webp",600,600,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-1024x628.webp",1024,628,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/06\/Section-194J.webp",1200,628,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=10024"}],"version-history":[{"count":1,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10024\/revisions"}],"predecessor-version":[{"id":10026,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10024\/revisions\/10026"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/10025"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=10024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=10024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=10024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}