{"id":10200,"date":"2026-07-27T09:03:06","date_gmt":"2026-07-27T09:03:06","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=10200"},"modified":"2026-07-27T09:03:12","modified_gmt":"2026-07-27T09:03:12","slug":"section-194q-tds-on-purchase-of-goods","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/section-194q-tds-on-purchase-of-goods\/","title":{"rendered":"What is Section 194Q? TDS on Purchase of Goods \u2013 Meaning, Rate &amp; Compliance Guide"},"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-194q-tds-on-purchase-of-goods\/#What_is_Section_194Q\" title=\"What is Section 194Q?\">What is Section 194Q?<\/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-194q-tds-on-purchase-of-goods\/#Who_does_it_actually_apply_to\" title=\"Who does it actually apply to?&nbsp;\">Who does it actually apply to?&nbsp;<\/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-194q-tds-on-purchase-of-goods\/#TDS_rate_how_to_calculate_it\" title=\"TDS rate &amp; how to calculate it&nbsp;\">TDS rate &amp; how to calculate it&nbsp;<\/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-194q-tds-on-purchase-of-goods\/#When_Youre_Supposed_to_Deduct_It\" title=\"When You&#8217;re Supposed to Deduct It\">When You&#8217;re Supposed to Deduct It<\/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-194q-tds-on-purchase-of-goods\/#194Q_vs_206C1H_vs_194O\" title=\"194Q vs 206C(1H) vs 194O&nbsp;\">194Q vs 206C(1H) vs 194O&nbsp;<\/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-194q-tds-on-purchase-of-goods\/#Purchase_Returns_and_How_TDS_Gets_Adjusted\" title=\"Purchase Returns and How TDS Gets Adjusted\">Purchase Returns and How TDS Gets Adjusted<\/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-194q-tds-on-purchase-of-goods\/#Penalties_for_non-compliance\" title=\"Penalties for non-compliance&nbsp;\">Penalties for non-compliance&nbsp;<\/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-194q-tds-on-purchase-of-goods\/#How_to_stay_compliant\" title=\"How to stay compliant?&nbsp;\">How to stay compliant?&nbsp;<\/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-194q-tds-on-purchase-of-goods\/#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-194q-tds-on-purchase-of-goods\/#FAQs\" title=\"FAQs\">FAQs<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>You place a bulk order with your usual supplier. Nothing new there, you&#8217;ve been buying from them for years. Except this time the order crosses \u20b960 lakh, and somewhere in the fine print of the Income Tax Act, that number matters more than you&#8217;d think.<\/p>\n\n\n\n<p>Most business owners assume TDS is a seller&#8217;s headache, or something that applies to services and contractors. Section 194Q flips that. It puts the responsibility on you, the buyer, and it does it quietly enough that a lot of businesses don&#8217;t realise they&#8217;re covered until an auditor or a CA points it out.<\/p>\n\n\n\n<p>So let&#8217;s actually get into what this section says and who it touches.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Section_194Q\"><\/span><strong>What is Section 194Q?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Income Tax Act, 1961, has been amended by the Finance Act, 2021, to include Section 194Q, which took effect from July 1, 2021. The summary of this section is that if purchases from a resident seller in a financial year exceed \u20b950 lakh in value, tax has to be deducted from the sale.&nbsp; Notice who&#8217;s doing the deducting. Not the seller. You.<\/p>\n\n\n\n<p>That&#8217;s genuinely unusual in the TDS world, where the person paying for a service is usually the one deducting tax. Here, the trigger is a purchase transaction, and the deduction sits with whoever&#8217;s writing the cheque for the goods.<\/p>\n\n\n\n<p>Also worth flagging early: this is about goods, not services. If you&#8217;re paying a vendor for consulting work or a contractor for renovation, that&#8217;s a completely different TDS section.<\/p>\n\n\n\n<p>For those who refer to this in the future after 2026, it has to be understood that the Income tax Act, 2025, has brought in quite a few changes, including Section 194Q; its present form is Section 393(1), applicable from April 1, 2026. Nothing about the actual rule changed. Same threshold, same rate. Just a different section number if you&#8217;re checking official documents going forward.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/What-is-Section-194Q-1024x536.webp\" alt=\"\" class=\"wp-image-10202\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/What-is-Section-194Q-1024x536.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/What-is-Section-194Q-300x157.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/What-is-Section-194Q-768x402.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/What-is-Section-194Q-150x79.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/What-is-Section-194Q.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_does_it_actually_apply_to\"><\/span><strong>Who does it actually apply to?&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Two conditions, and both have to hold.<\/p>\n\n\n\n<p>First, your turnover in the previous financial year needs to have crossed \u20b910 crore. If you&#8217;re a smaller trader still building things up, this section simply isn&#8217;t on your radar yet, and that&#8217;s fine.<\/p>\n\n\n\n<p>Second, and this is the part that people get wrong most often, your purchases from a single seller must exceed \u20b950 lakh in a year. Not your total purchases across every vendor combined. Per seller.<\/p>\n\n\n\n<p>This brings up a scenario where two purchases were made totalling \u20b955 lakh from two different sources. The first one was for \u20b920 lakh from one supplier, whereas the second one was for \u20b935 lakh from another. It must be remembered that since neither of the amounts crossed \u20b950 lakh individually, Section 194Q would not be applicable.&nbsp;<\/p>\n\n\n\n<p>Let us take a concrete example to make the provision clearer. In the previous year, let us say, turnover was \u20b915 crore, well beyond \u20b910 crore. This year, goods worth \u20b980 lakh were purchased from the same supplier.&nbsp;<\/p>\n\n\n\n<p>Two things that trip people up constantly:<\/p>\n\n\n\n<p>GST doesn&#8217;t count toward the \u20b950 lakh threshold. You&#8217;re looking at the goods value alone, before tax.<\/p>\n\n\n\n<p>And imports are excluded entirely. 194Q only applies when you&#8217;re buying from a resident seller, so purchases from overseas suppliers sit outside its scope.<\/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=\"TDS_rate_how_to_calculate_it\"><\/span><strong>TDS rate &amp; how to calculate it&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>It&#8217;s a low rate, deliberately so, because the intent was tracking transactions rather than squeezing extra tax out of buyers.<\/p>\n\n\n\n<p>0.1% on whatever amount exceeds \u20b950 lakh, assuming the seller has given you their PAN.<\/p>\n\n\n\n<p>5% if they haven&#8217;t.<\/p>\n\n\n\n<p>Back to the \u20b980 lakh example: the excess is \u20b930 lakh, so at 0.1%, you&#8217;re deducting \u20b93,000. Small number on paper. But multiply that across thirty suppliers and a full financial year, and tracking it manually stops being trivial pretty fast.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Youre_Supposed_to_Deduct_It\"><\/span><strong>When You&#8217;re Supposed to Deduct It<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Whichever comes first \u2014 the date you credit the amount to the seller&#8217;s account in your books, or the date you actually pay them. Not the date the payment clears the bank. If you&#8217;ve recorded the purchase before paying, that recording date is your trigger.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"194Q_vs_206C1H_vs_194O\"><\/span><strong>194Q vs 206C(1H) vs 194O&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Before 194Q existed, sellers had something similar under Section 206C(1H), collecting tax at source when their sales to a buyer crossed \u20b950 lakh. Now that the buyer has a parallel obligation, the law avoids taxing the same transaction twice by deciding who wins.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If 194Q applies, the seller is off the hook for TCS under 206C(1H) on that same sale.<\/li>\n\n\n\n<li>If 194O applies, this is the e-commerce TDS provision; it overrides 194Q completely.<\/li>\n\n\n\n<li>And if both 194O and 206C(1H) could technically apply, 194O still takes precedence.<\/li>\n\n\n\n<li>What this means practically: if you&#8217;re deducting TDS correctly as a buyer, your seller shouldn&#8217;t also be charging you TCS on the identical invoice. If both show up, something&#8217;s off, and it&#8217;s worth sorting before it complicates your books at year-end.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Purchase_Returns_and_How_TDS_Gets_Adjusted\"><\/span><strong>Purchase Returns and How TDS Gets Adjusted<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Returns are routine in retail and distribution, so here&#8217;s how 194Q treats them.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If you return goods and get a cash refund, the TDS already deducted gets adjusted against your next purchase from that same seller.<\/li>\n\n\n\n<li>If instead the seller sends replacement goods rather than a refund, no adjustment is needed since the transaction value hasn&#8217;t actually changed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalties_for_non-compliance\"><\/span><strong>Penalties for non-compliance&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Non-compliance here isn&#8217;t a minor slip:<\/p>\n\n\n\n<p>Interest on TDS that wasn&#8217;t deducted or deposited within the timeline.<\/p>\n\n\n\n<p>Disallowance of the expense under Section 40(a)(ia), meaning you lose the ability to claim that purchase as a deduction when computing your income tax.<\/p>\n\n\n\n<p>Penalties are tied to late or incorrect TDS filing.<\/p>\n\n\n\n<p>None of this is hypothetical if you&#8217;re a business running regular high-value purchases across multiple vendors.<\/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=\"How_to_stay_compliant\"><\/span><strong>How to stay compliant?&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194Q isn&#8217;t conceptually difficult. Two thresholds, one rate, done. The real problem is operational; you&#8217;re not tracking one number, you&#8217;re tracking a running total per supplier, across an entire financial year, and watching for the exact moment any one of them crosses \u20b950 lakh. Do that on a spreadsheet across twenty-plus vendors, and something eventually gets missed. Usually not because anyone&#8217;s careless, just because that&#8217;s a lot to hold in your head alongside everything else running a business involves.<\/p>\n\n\n\n<p>This is honestly where having purchase data and accounting sitting in the same system helps more than people expect. With MargBooks&#8217; <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a>, every purchase entry is logged against the specific supplier automatically, so you&#8217;re not reconstructing totals from invoices at year-end just to check if you&#8217;ve crossed a threshold.<\/p>\n\n\n\n<p>If your purchase data comes in from a few different places, Excel sheets, supplier portals, scattered manual entries, the online purchase import option consolidates all of it supplier-wise, which makes spotting a 194Q trigger a lot less of a guessing exercise.<\/p>\n\n\n\n<p>And since 194Q rarely stays isolated from your broader GST filing, keeping it inside the same <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> means your purchases, TDS entries, and returns all draw from one dataset instead of three systems you have to reconcile by hand every quarter.<\/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>Once you know the two conditions and the 0.1% rate, Section 194Q stops being confusing. What actually takes effort is staying on top of it across every supplier, every month, without letting one invoice slip past the threshold unnoticed. That&#8217;s less a tax-law problem and more a tracking problem.<\/p>\n\n\n\n<p>If manually watching \u20b950 lakh limits across a dozen suppliers sounds like more effort than it should be, <a href=\"https:\/\/accounts.margbooks.com\/registration\/\">book a free demo<\/a> with <a href=\"https:\/\/margbooks.com\/\">MargBooks<\/a> and see what it looks like when purchases, TDS, and GST compliance live in one place instead of three.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q1. Does Section 194Q apply to me if I only buy from a couple of suppliers?<\/strong>&nbsp;<\/h6>\n\n\n\n<p>Yes, if the numbers cross the line. It doesn&#8217;t matter how many suppliers you deal with; what matters is whether your purchases from any <em>single<\/em> one of them cross \u20b950 lakh in the year, and whether your own turnover was above \u20b910 crore the year before. Buy from ten suppliers under that limit, and none of them trigger it.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q2. My supplier already charges me TCS under 206C(1H), do I still deduct TDS separately?<\/strong>&nbsp;<\/h6>\n\n\n\n<p>No, you don&#8217;t need to do both. If 194Q applies on your end as the buyer, the seller is supposed to skip TCS on that same transaction. If you&#8217;re seeing both on an invoice, that&#8217;s worth raising with your supplier or your CA. It usually means someone hasn&#8217;t updated their process.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q3. What if I return part of the goods after already deducting TDS?<\/strong>&nbsp;<\/h6>\n\n\n\n<p>It depends on how the return is settled. Get a refund, and the TDS you deducted gets adjusted against your next purchase from that seller. Get replacement goods instead, and there&#8217;s nothing to adjust since the transaction value actually changed.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q4. Is the \u20b950 lakh threshold based on the invoice amount including GST?<\/strong>&nbsp;<\/h6>\n\n\n\n<p>No, just the goods value. GST gets stripped out before you check whether you&#8217;ve crossed \u20b950 lakh with a particular seller.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q5. What actually happens if I just forget to deduct TDS for one year?<\/strong>&nbsp;<\/h6>\n\n\n\n<p>More than a slap on the wrist. You&#8217;d owe interest on the undeducted amount; the expense could get disallowed under Section 40(a)(ia), meaning you can&#8217;t claim it as a deduction, and there&#8217;s a penalty for late or missed filing on top of that. It adds up faster than people expect, especially with several vendors involved.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>You place a bulk order with your usual supplier. Nothing new there, you&#8217;ve been buying from them for years. Except this time the order crosses \u20b960 lakh, and somewhere in the fine print of the Income Tax Act, that number matters more than you&#8217;d think. Most business owners assume TDS is a seller&#8217;s headache, or [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10201,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[2634,1948,2869,2868],"tags":[2871,2872,2870,2873],"class_list":["post-10200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-tax-compliance","category-income-tax","category-section-194q","category-tds","tag-section-194q-tds","tag-tds-compliance","tag-tds-on-purchase-of-goods","tag-tds-rate"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q.webp",1200,628,false]},"categories_names":{"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\/"},"2869":{"name":"Section 194Q","link":"https:\/\/margbooks.com\/blogs\/category\/section-194q\/"},"2868":{"name":"TDS","link":"https:\/\/margbooks.com\/blogs\/category\/tds\/"}},"tags_names":{"2871":{"name":"Section 194Q TDS","link":"https:\/\/margbooks.com\/blogs\/tag\/section-194q-tds\/"},"2872":{"name":"TDS Compliance","link":"https:\/\/margbooks.com\/blogs\/tag\/tds-compliance\/"},"2870":{"name":"TDS on Purchase of Goods","link":"https:\/\/margbooks.com\/blogs\/tag\/tds-on-purchase-of-goods\/"},"2873":{"name":"TDS Rate","link":"https:\/\/margbooks.com\/blogs\/tag\/tds-rate\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-400x600.webp",400,600,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-600x600.webp",600,600,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-1024x628.webp",1024,628,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Section-194Q.webp",1200,628,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10200","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=10200"}],"version-history":[{"count":1,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10200\/revisions"}],"predecessor-version":[{"id":10203,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10200\/revisions\/10203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/10201"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=10200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=10200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=10200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}