{"id":9297,"date":"2026-02-24T05:00:00","date_gmt":"2026-02-24T05:00:00","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=9297"},"modified":"2026-02-23T05:23:54","modified_gmt":"2026-02-23T05:23:54","slug":"section-194da-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/","title":{"rendered":"What Happens If TDS Is Not Deducted Under Section 194DA of Income Tax Act?"},"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-194da-of-income-tax-act\/#Understanding_Section_194DA_of_Income_Tax_Act\" title=\"Understanding Section 194DA of Income Tax Act\">Understanding Section 194DA of Income Tax Act<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Threshold_Limit\" title=\"Threshold Limit\">Threshold Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#TDS_Rate\" title=\"TDS Rate\">TDS Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Responsibility_of_Deductor\" title=\"Responsibility of Deductor\">Responsibility of Deductor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Timing_of_Deduction\" title=\"Timing of Deduction\">Timing of Deduction<\/a><\/li><\/ul><\/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-194da-of-income-tax-act\/#What_Happens_If_TDS_Is_Not_Deducted\" title=\"What Happens If TDS Is Not Deducted?\">What Happens If TDS Is Not Deducted?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Penalty_Under_Section_271C\" title=\"Penalty Under Section 271C\">Penalty Under Section 271C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Disallowance_Consequences\" title=\"Disallowance Consequences\">Disallowance Consequences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Prosecution_Risk\" title=\"Prosecution Risk\">Prosecution Risk<\/a><\/li><\/ul><\/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-194da-of-income-tax-act\/#Impact_on_the_Recipient\" title=\"Impact on the Recipient\">Impact on the Recipient<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Tax_Liability_Remains\" title=\"Tax Liability Remains\">Tax Liability Remains<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Advance_Tax_Implications\" title=\"Advance Tax Implications\">Advance Tax Implications<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Notice_from_Income_Tax_Department\" title=\"Notice from Income Tax Department\">Notice from Income Tax Department<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Practical_Business_Example\" title=\"Practical Business Example\">Practical Business Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/section-194da-of-income-tax-act\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Life insurance earnings are often regarded as tax free by the policyholder. However this is not always true. The section 194da of Income tax act deals with Tax Deducted at Source (TDS) of the payments made under some life insurance policies not exempted under Section 10(10D) Income Tax Act. Insurance companies, corporates who have keyman policies and finance teams need to have a clear understanding of this provision.&nbsp;<\/p>\n\n\n\n<p>Non-deduction of TDS may have implications of interest, penalties and prosecution. The liability is not extinguished just because one forgot about tax. Proper systems, internal controls and proper reporting are important to prevent the risk of non-compliance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_Section_194DA_of_Income_Tax_Act\"><\/span>Understanding Section 194DA of Income Tax Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Section 194DA of Income Tax Act is used for deducting TDS on the payment made under a life insurance policy which is taxable. It applies in the event that the payout is not exempt from tax under Section 10(10D). The provision ensures that tax collection is done at the time of payment and not at the time the recipient later declares income. TDS applies on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maturity proceeds is exempt under Section 10(10D)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Surrender value payments<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In selected cases partial withdrawals.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keyman insurance policy monies<\/li>\n<\/ul>\n\n\n\n<p>It is not applicable where the policy proceeds are totally exempt.<\/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<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Threshold_Limit\"><\/span>Threshold Limit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>TDS process is two obligate if aggregate payment during financial year more than \u20b91,00,000. If the payment is below this threshold then there is no TDS deduction made, under the Section 194da of income tax act.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Rate\"><\/span>TDS Rate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>5% in income component of the payout.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If not provided with a PAN then Section 206AA triggers a comparatively higher rate.<\/li>\n<\/ul>\n\n\n\n<p>The deduction is on the income part and not on the gross amount received.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Responsibility_of_Deductor\"><\/span>Responsibility of Deductor<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The deductor is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Smoking, drinking alcohol, and other risk factors. The insurance company is making the payment.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any entity qualified to pay taxable life insurance proceeds.<\/li>\n<\/ul>\n\n\n\n<p>This includes the handling of keyman insurance claims by corporates.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Timing_of_Deduction\"><\/span>Timing of Deduction<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>TDS must be deducted:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>At the time of payment<\/li>\n<\/ul>\n\n\n\n<p>Failure to make such deduction at that point leads to immediate default.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/tax-Strategies-1024x512.webp\" alt=\"Section 194da of income tax act\" class=\"wp-image-9302\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/tax-Strategies-1024x512.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/tax-Strategies-300x150.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/tax-Strategies-768x384.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/tax-Strategies-150x75.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/tax-Strategies.webp 1100w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Happens_If_TDS_Is_Not_Deducted\"><\/span>What Happens If TDS Is Not Deducted?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Failure to deduct the TDS under Section 194DA of Income Tax Act has a range of consequences. If TDS is not deducted:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest at 1% a month \/ part of month<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calculated and based on date tax was deductible to date it is actually deducted<\/li>\n<\/ul>\n\n\n\n<p>If extended deducted but not deposited:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest at 1.5% per month \/ part month<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calculated till date of payment to government<\/li>\n<\/ul>\n\n\n\n<p>Interest is mandatory. It cannot be waived easily.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_Under_Section_271C\"><\/span>Penalty Under Section 271C<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Assessing Officer is free to impose:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Penalty equal to quantity of TDS undeducted<\/li>\n<\/ul>\n\n\n\n<p>This penalty is in addition to interest.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Disallowance_Consequences\"><\/span>Disallowance Consequences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In case of corporate cases where keyman insurance is involved, a violation of deducting Section 194DA of Income Tax Act could lead to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Denial of expenses related to<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increased taxable income<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Higher tax outflow<\/li>\n<\/ul>\n\n\n\n<p>Finance teams have to treat such payments with care when recording them in books. Proper tracking with the help of <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a> helps in identifying the taxable payout and TDS obligations in time.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prosecution_Risk\"><\/span>Prosecution Risk<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In serious or repeated so-called defaults:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prosecution under Section 276B can be done<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Provisions of imprisonment, fines<\/li>\n<\/ul>\n\n\n\n<p>Though rare, there is an increased risk of this in the scenario of deliberate non-compliance.<\/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=\"Impact_on_the_Recipient\"><\/span>Impact on the Recipient<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Non-deduction makes no exception from the recipient&#8217;s tax liability, under the Section 194da of income tax act.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Liability_Remains\"><\/span>Tax Liability Remains<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The policyholder must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Make a declaration of taxable income in return<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pay tax even TDS was not deducted<\/li>\n<\/ul>\n\n\n\n<p>The Income Tax Department can still get tax from the recipient.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Advance_Tax_Implications\"><\/span>Advance Tax Implications<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If no TDS is deducted:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recipient may have to pay advance tax.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest under Section 234B and 234C may be applicable about the shortfall.<\/li>\n<\/ul>\n\n\n\n<p>This brings about unexpected financial pressure.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Notice_from_Income_Tax_Department\"><\/span>Notice from Income Tax Department<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Inconsistency of reporting may precipitate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income tax notices<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Demand for clarification<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reassessment proceedings<\/li>\n<\/ul>\n\n\n\n<p>This exposure is reduced with accurate reconciliation in <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> based on our reliable systems.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Business_Example\"><\/span>Practical Business Example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Consider Insurance company pay \u20b98 lakh as maturity proceeds where \u20b93 lakh be represented as income portion. Under Section 194DA of Income Tax Act:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>5% t.d.s on \u20b93 lakh is to be deducted<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TDS amount = \u20b915,000<\/li>\n<\/ul>\n\n\n\n<p>In case company doesn&#8217;t deducted:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>There is an interest under Section 201 (1A)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Penalty under Section 271C can be given<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The risk of compliance increases in tax audits<\/li>\n<\/ul>\n\n\n\n<p>Similarly, a corporation receiving keyman insurance proceeds must make a verification of Section 194DA of Income Tax Act deduction. The finance manager can create checkpoints of compliance before releasing payment with tools such as MargBooks software. Accurate payout documentation must also match that kept in the integrated financial reporting exists beside of TDS modules.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Non-deduction under Section 194DA in Income Tax Act has grave financial and legal implications. Interest under Section 201(1A), penalty under Section 271C, potential disallowance and exposure to prosecution can greatly exacerbate compliance risk. The recipient&#8217;s liability to tax also remains uncleared and hence leads to advance tax complications and departmental notices.&nbsp;<\/p>\n\n\n\n<p>Insurance companies, corporates and MSMEs such as <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a> all have to verify threshold limit, correctly calculate income portion, deduct TDS within a time and deposit within statutory deadlines. Strong internal controls, proper reconciling and disciplined reporting are the key. Correct implementation of Section 194DA of Income Tax Act saves the business from any unnecessary disputes and even financial loss.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Life insurance earnings are often regarded as tax free by the policyholder. However this is not always true. The section 194da of Income tax act deals with Tax Deducted at Source (TDS) of the payments made under some life insurance policies not exempted under Section 10(10D) Income Tax Act. Insurance companies, corporates who have keyman [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9298,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[1948],"tags":[57,86,2094],"class_list":["post-9297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-cloud-based-accounting-software","tag-gst-billing-software","tag-income-tax"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1.webp",1200,576,false]},"categories_names":{"1948":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/category\/income-tax\/"}},"tags_names":{"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"},"2094":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/tag\/income-tax\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-400x576.webp",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-600x576.webp",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-1024x576.webp",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/194DA-1.webp",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9297","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=9297"}],"version-history":[{"count":3,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9297\/revisions"}],"predecessor-version":[{"id":9303,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9297\/revisions\/9303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/9298"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=9297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=9297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=9297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}