{"id":5941,"date":"2026-05-13T07:33:40","date_gmt":"2026-05-13T07:33:40","guid":{"rendered":"https:\/\/digiwic.in\/spgindia\/?p=5941"},"modified":"2026-05-13T07:33:40","modified_gmt":"2026-05-13T07:33:40","slug":"secretarial-audit-insight-edition-4-statutory-committees","status":"publish","type":"post","link":"https:\/\/digiwic.in\/spgindia\/secretarial-audit-insight-edition-4-statutory-committees\/","title":{"rendered":"Secretarial Audit Insight Edition 4 Statutory Committees"},"content":{"rendered":"

Audit, NRC, SRC and Beyond: Statutory Committee Framework under Indian Corporate Laws<\/strong><\/p>\n

In today\u2019s evolving corporate governance landscape, the role of board-level committees has become indispensable in ensuring transparency, accountability, and effective oversight. Committees such as the Audit Committee, Nomination and Remuneration Committee (NRC), and Stakeholders Relationship Committee (SRC) are not merely best practices but are statutorily mandated under the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These committees act as specialized substructures of the Board, enabling focused deliberation and informed decision-making on critical governance matters. Their constitution, composition, and functioning are subject to stringent regulatory norms, reflecting the legislative intent to strengthen board efficacy and protect stakeholder interests in listed and certain prescribed classes of companies.<\/p>\n

Key Compliance Requirements<\/em><\/strong>:<\/em><\/strong> Constitution of Statutory Committees<\/em><\/strong><\/p>\n

The Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandate the constitution of various Board-level committees to ensure focused governance, enhanced oversight, and better stakeholder accountability. Depending on the nature and size of the company\u2014whether listed or unlisted, and based on financial thresholds\u2014certain committees such as the Audit Committee, Nomination and Remuneration Committee (NRC), Stakeholders Relationship Committee (SRC), Corporate Social Responsibility (CSR) Committee, and Risk Management Committee (RMC) are required to be constituted. These committees play a pivotal role in strengthening corporate governance by enabling the Board to discharge its responsibilities more effectively through specialized focus areas. The constitution, composition, frequency of meetings, and disclosures related to these committees are prescribed in detail by the applicable laws and regulations.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Attribute<\/strong><\/td>\nAudit Committee<\/strong><\/td>\nNomination and Remuneration Committee (NRC)<\/strong><\/td>\nStakeholders Relationship Committee (SRC)<\/strong><\/td>\n<\/tr>\n
Applicability<\/strong><\/td>\n–\u00a0 Listed companies<\/p>\n

–\u00a0 Unlisted public companies meeting thresholds:<\/p>\n

\u00a7 Paid-up capital \u2265 \u20b910 cr<\/p>\n

\u00a7 Turnover \u2265 \u20b9100 cr<\/p>\n

\u00a7 Borrowings > \u20b950 cr<\/td>\n

–\u00a0 Listed companies<\/p>\n

–\u00a0 Unlisted public companies meeting thresholds:<\/p>\n

\u00a7 Paid-up capital \u2265 \u20b910 cr<\/p>\n

\u00a7 Turnover \u2265 \u20b9100 cr<\/p>\n

\u00a7 Borrowings > \u20b950 cr<\/p>\n

 <\/td>\n

–\u00a0\u00a0 Companies with >1000 shareholders or security holders<\/td>\n<\/tr>\n
–\u00a0 LODR:<\/strong> Applicable to all listed entities<\/td>\n–\u00a0 LODR: <\/strong>Applicable to all listed entities<\/td>\n–\u00a0 LODR: <\/strong>Applicable to all listed entities<\/td>\n<\/tr>\n
Composition<\/strong><\/td>\n–\u00a0\u00a0 At least 3 directors<\/p>\n

–\u00a0\u00a0 Majority independent<\/p>\n

–\u00a0\u00a0 The chairman and a majority of members must be able to read and understand financial statements.<\/td>\n

–\u00a0\u00a0 At least 3 non-executive directors<\/p>\n

–\u00a0\u00a0 \u226550% independent director<\/p>\n

–\u00a0\u00a0 The company\u2019s chairperson may be a member of the NRC but shall not chair it.<\/td>\n

–\u00a0\u00a0 Chairperson must be non-executive director<\/p>\n

–\u00a0\u00a0 Other members as Board decides<\/td>\n<\/tr>\n

LODR<\/strong>:<\/p>\n

–\u00a0\u00a0 Minimum 3 directors<\/p>\n

–\u00a0\u00a0 Minimum 2\/3 independent<\/p>\n

–\u00a0\u00a0 All financially literate<\/p>\n

–\u00a0\u00a0 At least one member with accounting or finance expertise<\/p>\n

–\u00a0\u00a0 Only independent directors if outstanding SR shares<\/td>\n

LODR<\/strong>:<\/p>\n

–\u00a0\u00a0 Minimum 3 directors<\/p>\n

–\u00a0\u00a0 All non-executive directors<\/p>\n

–\u00a0\u00a0 Minimum 2\/3 independent<\/p>\n

 <\/td>\n

LODR:<\/strong><\/p>\n

–\u00a0\u00a0 Minimum 3 directors<\/p>\n

–\u00a0\u00a0 At least 1 independent director<\/p>\n

–\u00a0\u00a0 If any SR shares outstanding: 2\/3 must be independent<\/td>\n<\/tr>\n

Chairperson<\/strong><\/td>\n–\u00a0\u00a0 Not specified in Companies Act<\/p>\n

–\u00a0\u00a0 The chairperson of the Audit Committee, or in their absence, an authorised member, shall attend all the company\u2019s GM\u2019s as per Secretarial Standards 2.<\/td>\n

–\u00a0\u00a0 Not specified in Companies Act<\/p>\n

–\u00a0\u00a0 The chairperson of the NRC, or in their absence, an authorised member, shall attend all the company\u2019s GM\u2019s as per Secretarial Standards 2.<\/td>\n

–\u00a0\u00a0 Non-executive director<\/p>\n

–\u00a0\u00a0 The chairperson of the SRC, or in their absence, an authorised member, shall attend all the company\u2019s GM\u2019s.<\/td>\n<\/tr>\n

LODR:<\/strong> Chairperson must be independent and shall attend AGM<\/p>\n

 <\/td>\n

\u00a0LODR<\/strong>:<\/p>\n

–\u00a0\u00a0 Chairperson must be independent and may attend AGM<\/p>\n

–\u00a0\u00a0 Chairperson of the company may be a member of NRC but shall not chair it<\/td>\n

LODR<\/strong>: Chairperson must be a non-executive director and shall attend AGM<\/td>\n<\/tr>\n
Meetings<\/strong><\/td>\nAs per SS-1, Board Committees shall meet as often as necessary subject to the minimum number and frequency prescribed by any law or any authority or as stipulated by the Board<\/td>\n<\/tr>\n
LODR<\/strong>: At least 4 meetings per year with a maximum gap of 120 days<\/td>\nLODR<\/strong>: At least 1 meeting per year<\/td>\nLODR: <\/strong>At least 1 meeting per year<\/td>\n<\/tr>\n
Quorum<\/strong><\/td>\nAs per SS-1, unless otherwise provided, the quorum for Committee meetings will be as specified by the Board; if not specified, all members must be present.<\/td>\n<\/tr>\n
LODR<\/strong>:
\nQuorum = 2 members or 1\/3 of committee, whichever is higher, with at least 2 independent directors present<\/td>\n		LODR<\/strong>:<\/p>\n

Quorum = 2 members or 1\/3 of committee, whichever is higher, with at least 1 independent director<\/td>\n

LODR: <\/strong>Not specifically prescribed<\/td>\n<\/tr>\n
Disclosure Requirements<\/strong><\/td>\n–\u00a0\u00a0 Composition in Board\u2019s Report<\/p>\n

–\u00a0\u00a0 Disclose if Board disagrees with recommendations<\/td>\n

–\u00a0\u00a0 Policy on remuneration made available on website<\/p>\n

–\u00a0\u00a0 Salient features of the policy including the changes made therein, along with web address of policy must be disclosed in Board\u2019s Report<\/td>\n

–\u00a0\u00a0 Often disclosed voluntarily<\/td>\n<\/tr>\n
Legal Reference<\/strong><\/td>\n–\u00a0\u00a0 Section 177\u00a0of Companies Act, 2013<\/p>\n

–\u00a0\u00a0 Rule 6, Companies (Meetings of Board and its Powers) Rules, 2014<\/p>\n

–\u00a0\u00a0 Rule 4, Companies (Appointment and Qualification of Directors) Rules,2014<\/td>\n

–\u00a0\u00a0 Section 178(1)-(4)\u00a0of Companies Act, 2013<\/p>\n

–\u00a0\u00a0 Rule 6, Companies (Meetings of Board and its Powers) Rules, 2014<\/p>\n

–\u00a0\u00a0 Rule 4, Companies (Appointment & Qualification of Directors) Rules, 2014<\/td>\n

–\u00a0\u00a0 Section 178(5)-(6), Companies Act, 2013<\/td>\n<\/tr>\n
–\u00a0\u00a0 Regulation 18, SEBI (LODR) Regulations, 2015<\/td>\n–\u00a0\u00a0 Regulation 19, SEBI (LODR) Regulations, 2015<\/td>\n–\u00a0\u00a0 Regulation 20, SEBI (LODR) Regulations, 2015<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
Attribute<\/strong><\/td>\nCSR Committee<\/strong><\/td>\nRisk Management Committee (RMC)<\/strong><\/td>\n<\/tr>\n
Applicability<\/strong><\/td>\n–\u00a0 Applicable to every company that in the preceding financial year<\/strong> has:<\/p>\n

\u00a7 Net worth \u2265 \u20b9500 crore<\/p>\n

\u00a7 Turnover \u2265 \u20b91000 crore<\/p>\n

\u00a7 Net profit \u2265 \u20b95 crore<\/p>\n

–\u00a0 Exemption<\/strong>: If CSR obligation \u2264 \u20b950 lakh- committee not required (Board will carry out its function)<\/td>\n

Reg. 21, LODR:<\/strong><\/p>\n

–\u00a0\u00a0 Top 1000 listed entities by market capitalization<\/p>\n

–\u00a0\u00a0 High-Value Debt Listed Entities (HVDLEs)<\/td>\n<\/tr>\n

Composition<\/strong><\/td>\n–\u00a0\u00a0 Minimum 3 directors<\/p>\n

–\u00a0\u00a0 At least 1 independent director (unless the company is not required to appoint any ID)<\/p>\n

–\u00a0\u00a0 Private company with 2 directors can form the committee with such 2 directors.<\/p>\n

–\u00a0\u00a0 Foreign company: 1 Indian resident + 1 nominee of foreign co.<\/td>\n

Reg. 21(2), LODR:<\/strong><\/p>\n

–\u00a0\u00a0 Minimum 3 members<\/p>\n

–\u00a0\u00a0 Majority must be Board members<\/p>\n

–\u00a0\u00a0 At least 1 must be an independent director<\/p>\n

–\u00a0\u00a0 If company has outstanding SR equity shares, \u22652\/3 must be independent<\/p>\n

–\u00a0\u00a0 Senior executives (e.g., CRO) may be members<\/td>\n<\/tr>\n

Chairperson<\/strong><\/td>\nAs decided by the Board (no statutory mandate)<\/td>\nReg. 21(3), LODR:<\/strong> Chairperson shall be a Board member<\/td>\n<\/tr>\n
Meetings<\/strong><\/td>\n–\u00a0\u00a0 No specific frequency prescribed in Companies Act<\/p>\n

–\u00a0\u00a0 Should meet as necessary to implement and review CSR policy<\/td>\n

Reg. 21(4), LODR:<\/strong><\/p>\n

–\u00a0\u00a0 At least 2 meetings per year<\/p>\n

–\u00a0\u00a0 Maximum gap between meetings: 210 days<\/td>\n<\/tr>\n

Quorum<\/strong><\/td>\n–\u00a0\u00a0 As decided by Board<\/p>\n

–\u00a0\u00a0 If not specified, all members must be present (per Secretarial Standard-1)<\/td>\n

Reg. 21(5), LODR:<\/strong><\/p>\n

–\u00a0\u00a0 Quorum = 2 members or 1\/3 of the members, whichever is higher<\/p>\n

–\u00a0\u00a0 At least 1 member must be a Board member<\/td>\n<\/tr>\n

Disclosure Requirements<\/strong><\/td>\n–\u00a0\u00a0 Composition, CSR Policy & Implementation Report in Board\u2019s Report<\/p>\n

–\u00a0\u00a0 Disclosure of unspent amounts and action taken<\/p>\n

–\u00a0\u00a0 Disclosure of CSR policy on company\u2019s website (if any)<\/td>\n

Reg. 21(6), LODR:<\/strong><\/p>\n

–\u00a0\u00a0 Composition of RMC<\/p>\n

–\u00a0\u00a0 Risk Management Policy<\/p>\n

–\u00a0\u00a0 Details of meetings and risk oversight in Corporate Governance section of Annual Report<\/td>\n<\/tr>\n

Legal Reference<\/strong><\/td>\n–\u00a0\u00a0 Section 135 of Companies Act, 2013<\/p>\n

–\u00a0\u00a0 Rules 3 & 5, Companies (CSR Policy) Rules, 2014<\/td>\n

–\u00a0\u00a0 Reg. 21, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Snapshot of Regulatory Enforcement for Committee-Related Non-Compliance<\/strong><\/p>\n

A review of recent adjudication orders reveals a consistent pattern of enforcement by the Ministry of Corporate Affairs (through ROCs and RDs) and SEBI against companies and their officers for lapses in the constitution, composition, and functioning of mandatory board committees. Notable instances include failure to appoint independent directors, delayed committee constitution after threshold triggers, inadequate composition of committees, and violation of independence norms under SEBI LODR. These orders not only impose monetary penalties on companies but also extend personal liability to directors and KMPs. The volume and quantum of penalties indicate a growing emphasis by regulators on strengthening governance through strict adherence to statutory committee requirements.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Company<\/strong><\/td>\nAuthority<\/strong><\/td>\nProvision Violated<\/strong><\/td>\nNature of Non-Compliance<\/strong><\/td>\nPenalty (includes penalty for other violations)<\/strong><\/td>\n<\/tr>\n
M\/s BCL Homes Limited<\/td>\nROC (Chandigarh)<\/p>\n

By order dated<\/p>\n

Jan 8, 2025<\/td>\n

– Section 177 (Audit Committee)<\/p>\n

 <\/p>\n

– Section 178 (NRC)<\/td>\n

Failure to constitute the Audit Committee and the NRC upon exceeding the prescribed thresholds<\/td>\n–\u00a0 Aggregate penalty of \u20b910,00,000 imposed on the company<\/p>\n

 <\/p>\n

–\u00a0 Aggregate penalty of \u20b92,00,000 imposed on each director<\/td>\n<\/tr>\n

M\/s. Mylan Laboratories Limited<\/td>\nROC (Hydera
\n-bad)<\/p>\n

By order dated 27 Aug 2024<\/td>\n

Section 177 (1) and (2)<\/td>\nFailure to appoint the requisite number of Independent Directors to the Audit Committee.<\/td>\n–\u00a0 \u20b95 Lakh on the company,<\/p>\n

 <\/p>\n

–\u00a0 \u20b91 Lakh on each director<\/p>\n

 <\/p>\n

–\u00a0 \u20b91 Lakh on the co.\u2019s `CS<\/td>\n<\/tr>\n

Clairvoyant India Private Limited<\/td>\nROC (Pune)<\/p>\n

By order dated 21 August 2024<\/td>\n

Section 135(1), (2) and (5) [CSR Committee]<\/td>\n– Failed to constitute CSR committee<\/p>\n

– Failure in spending prescribed CSR amount<\/p>\n

– Failed to transfer unspent CSR amount to Schedule VII fund within six months<\/td>\n

–\u00a0 \u20b942,000 each on 2 directors for Sec 135(1)<\/p>\n

 <\/p>\n

–\u00a0 \u20b931,000 each on 2 newly appointed directors for Sec 135(1)<\/p>\n

 <\/p>\n

–\u00a0 \u20b989,311 on each director for Sec 135(5)<\/p>\n

 <\/td>\n<\/tr>\n

Mukka Proteins Ltd<\/td>\nRD (South East)<\/p>\n

By order dated 26 June 2024<\/td>\n

Section 178 (NRC)<\/td>\nIndependent Directors were appointed after a delay of 2 years, 1month, 13 days<\/td>\n–\u00a0 \u20b92.5 lakh on company<\/p>\n

 <\/p>\n

–\u00a0 \u20b950,000 each on 7 directors<\/td>\n<\/tr>\n

KCP Infra Ltd<\/td>\nROC (Chennai)<\/p>\n

By order dated 29 October 2024<\/td>\n

– Section 177 (Audit Committee)<\/p>\n

 <\/p>\n

– Section 178 (NRC)<\/td>\n

–\u00a0 Independent Directors not registered in database<\/p>\n

 <\/p>\n

–\u00a0 Committee composition non-compliant<\/td>\n

–\u00a0 \u20b95 lakh on company<\/p>\n

 <\/p>\n

–\u00a0 \u20b91 lakh on MD<\/td>\n<\/tr>\n

M\/s. Best & Crompton Engineering Projects Limited<\/td>\nROC (Tamil Nadu)<\/p>\n

 <\/p>\n

By order dated 30 April 2024<\/td>\n

– Section 177(1) [Audit Committee]<\/td>\n–\u00a0 Non-appointment of Independent Directors and imbalance in Board composition led to default in constituting the Audit Committee.<\/td>\n–\u00a0 \u20b95 Lakh imposed on company for each year of default,<\/p>\n

 <\/p>\n

–\u00a0 \u20b91 Lakh imposed on each director for each year of default<\/td>\n<\/tr>\n

Mideast Integrated Steels Ltd<\/td>\nSEBI<\/p>\n

By order dated 21 February 2024<\/td>\n

– Reg. 18 (Audit Committee)<\/p>\n

 <\/p>\n

– Reg. 19 (NRC)<\/p>\n

 <\/p>\n

– Reg. 20 (SRC)<\/td>\n

Inadequate Independent Directors in Audit Committee, NRC and SRC<\/td>\n–\u00a0 \u20b94 Cr on company,<\/p>\n

 <\/p>\n

–\u00a0 \u20b93.75 Cr on directors\/promoters<\/td>\n<\/tr>\n

PNB Finance and Industries Ltd<\/td>\nSEBI<\/p>\n

By order dated 28 March 2023<\/td>\n

Reg. 18(1)(b) (Audit Committee)<\/td>\nBCCL employees appointed as Independent Directors without meeting independence criteria<\/td>\n– \u20b912 Cr on company,<\/p>\n

 <\/p>\n

– Over \u20b97 Cr on promoters\/others<\/td>\n<\/tr>\n

Brightcom Group Limited<\/td>\nSEBI<\/p>\n

By order dated 28 March 2023<\/td>\n

Regulation 20(2A) (Stakeholder Relationship Committee)<\/td>\nInadequate composition of stakeholder relationship committee (only 2 directors)<\/td>\n\u20b92 lakh on company<\/td>\n<\/tr>\n
Shivom Investment and Consultancy Limited<\/td>\nSEBI<\/p>\n

By order dated 24 February 2023<\/td>\n

Reg. 18(1)(b), 18(1)(d), 19(1)(b)(c), 19(2) of LODR<\/td>\n–\u00a0\u00a0 Individuals shown as KMP in Annual Report appointed in Audit Committee and NRC as Independent Directors<\/p>\n

 <\/p>\n

–\u00a0\u00a0 Inclusion of Executive Director in NRC<\/td>\n

–\u00a0 \u20b920 lakh on company,<\/p>\n

–\u00a0 \u20b917 lakh aggregate on other notices,<\/p>\n

–\u00a0 The notices were restrained from securities market for periods ranging from 3 months to 1 year<\/p>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*Reference: orders of ROC, RD (Ministry of Corporate Affairs) and SEBI<\/em><\/p>\n

Insight<\/strong><\/p>\n

Through the mandatory constitution of the statutory committees the legislature has ensured that critical aspects of oversight, stakeholder redressal, ethical conduct, and strategic responsibility are delegated to focused substructures of the Board.<\/p>\n

I believe that the true effectiveness of these committees lies not merely in their constitution, but in their active and informed functioning. Companies must go beyond formal compliance to embrace the spirit of governance\u2014ensuring that committees are empowered, independent, and aligned with business realities. Secretarial professionals play a vital role in this journey by enabling Boards to structure, document, and evaluate committee effectiveness in a compliant and value-adding manner.<\/p>\n

In the evolving landscape of corporate regulation, strong committees are not just a legal requirement\u2014they are strategic assets that build investor confidence, operational resilience, and long-term corporate integrity.<\/p>\n

CS Suresh Pandey<\/strong><\/p>\n

Practising Company Secretary<\/strong><\/p>\n

SPG AND ASSOCIATES<\/strong><\/p>\n

9968300649<\/strong><\/p>\n

Coming Up in Edition 05: <\/strong><\/p>\n

Related Party Transactions: A Governance Priority Beyond Disclosure<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Audit, NRC, SRC and Beyond: Statutory Committee Framework under Indian Corporate Laws In today\u2019s evolving corporate governance landscape, the role of board-level committees has become indispensable in ensuring transparency, accountability, and effective oversight. Committees such as the Audit Committee, Nomination and Remuneration Committee (NRC), and Stakeholders Relationship Committee (SRC) are not merely best practices but […]<\/p>\n","protected":false},"author":1,"featured_media":3570,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"year_tax":[],"month_tax":[],"class_list":["post-5941","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/digiwic.in\/spgindia\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-4.jpg",356,205,false],"list":["https:\/\/digiwic.in\/spgindia\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-4.jpg",356,205,false],"medium":["https:\/\/digiwic.in\/spgindia\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-4-300x173.jpg",300,173,true],"full":["https:\/\/digiwic.in\/spgindia\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-4.jpg",356,205,false]},"_links":{"self":[{"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/posts\/5941","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/comments?post=5941"}],"version-history":[{"count":1,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/posts\/5941\/revisions"}],"predecessor-version":[{"id":5942,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/posts\/5941\/revisions\/5942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/media\/3570"}],"wp:attachment":[{"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/media?parent=5941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/categories?post=5941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/tags?post=5941"},{"taxonomy":"year_tax","embeddable":true,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/year_tax?post=5941"},{"taxonomy":"month_tax","embeddable":true,"href":"https:\/\/digiwic.in\/spgindia\/wp-json\/wp\/v2\/month_tax?post=5941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}