{"id":7388,"date":"2025-08-19T10:06:39","date_gmt":"2025-08-19T10:06:39","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=7388"},"modified":"2025-08-19T10:12:06","modified_gmt":"2025-08-19T10:12:06","slug":"legal-due-diligence-in-ma-transactions-a-practical-guide","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/","title":{"rendered":"Legal Due Diligence in M&amp;A Transactions: A Practical Guide"},"content":{"rendered":"<article class=\"container\" role=\"article\" aria-label=\"Legal Due Diligence in M&amp;A \u2014 Guide\">\n<header>\n<p class=\"intro\">Mergers and acquisitions (M&amp;A) are transformative business transactions that can significantly reshape companies, unlock new markets, and increase shareholder value. However, behind every successful M&amp;A deal lies a rigorous process of due diligence\u2014and among its most critical components is legal due diligence.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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: #0c0c0c;color:#0c0c0c\" 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: #0c0c0c;color:#0c0c0c\" 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:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#What_is_Legal_Due_Diligence_in_M_A\" >What is Legal Due Diligence in M&amp;A?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Objectives_of_Legal_Due_Diligence\" >Objectives of Legal Due Diligence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Scope_of_Legal_Due_Diligence_in_M_A\" >Scope of Legal Due Diligence in M&amp;A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Key_Documents_Reviewed_During_Legal_Due_Diligence\" >Key Documents Reviewed During Legal Due Diligence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Common_Legal_Red_Flags_in_M_A\" >Common Legal Red Flags in M&amp;A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Who_Conducts_Legal_Due_Diligence\" >Who Conducts Legal Due Diligence?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Legal_Due_Diligence_in_Asset_Purchase_vs_Share_Purchase\" >Legal Due Diligence in Asset Purchase vs. Share Purchase<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Best_Practices_for_Conducting_Legal_Due_Diligence\" >Best Practices for Conducting Legal Due Diligence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Sample_Legal_Due_Diligence_Checklist_Snapshot\" >Sample Legal Due Diligence Checklist (Snapshot)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/legal-due-diligence-in-ma-transactions-a-practical-guide\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Legal due diligence serves as the buyer\u2019s legal microscope, scanning for potential liabilities, hidden risks, regulatory roadblocks, and contractual landmines. This comprehensive guide dives into what legal due diligence entails, its significance, steps, scope, common red flags, and best practices.<\/p>\n<\/header>\n<section aria-labelledby=\"what-is\">\n<h2 id=\"what-is\"><span class=\"ez-toc-section\" id=\"What_is_Legal_Due_Diligence_in_M_A\"><\/span>What is Legal Due Diligence in M&amp;A?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Legal due diligence refers to the systematic investigation and analysis of a target company\u2019s legal affairs. This is done by the acquirer (or investor) prior to finalizing the transaction. Its purpose is to assess legal risks, identify legal liabilities, ensure regulatory compliance, and evaluate the target\u2019s ability to fulfill its legal obligations post-acquisition.<\/p>\n<p><a href=\"\/legal\/article-4755-what-is-legal-due-diligence-legal-risk-analysis-and-legal-outsourcing.html\" target=\"_blank\" rel=\"noopener\">Legal due diligence<\/a> is not just a defensive measure\u2014it also provides strategic insights to help structure the deal optimally, negotiate terms, and even determine the final purchase price.<\/p>\n<\/section>\n<section aria-labelledby=\"objectives\">\n<h2 id=\"objectives\"><span class=\"ez-toc-section\" id=\"Objectives_of_Legal_Due_Diligence\"><\/span>Objectives of Legal Due Diligence<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Here\u2019s what legal due diligence aims to achieve:<\/b><\/p>\n<ul>\n<li>Uncover Hidden Liabilities: Legal disputes, non-compliance, or unknown obligations.<\/li>\n<li>Understand Ownership Rights: Over shares, IP, assets, contracts.<\/li>\n<li>Evaluate Regulatory Compliance: With laws like the Companies Act, SEBI, FEMA, labor laws, etc.<\/li>\n<li>Assist Deal Structuring: Choose between asset purchase or share purchase.<\/li>\n<li>Identify Consents\/Approvals Required: Statutory, contractual, or shareholder approvals.<\/li>\n<li>Provide Negotiation Leverage: For representations, warranties, indemnities, or price reduction.<\/li>\n<\/ul>\n<\/section>\n<section aria-labelledby=\"scope\">\n<h2 id=\"scope\"><span class=\"ez-toc-section\" id=\"Scope_of_Legal_Due_Diligence_in_M_A\"><\/span>Scope of Legal Due Diligence in M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"small\">Legal due diligence typically involves reviewing all legal aspects of the target company. The scope may vary based on the industry, deal size, and structure, but usually includes the following:<\/p>\n<ol>\n<li><strong>Corporate Records &amp; Ownership<\/strong>\n<ul>\n<li>Certificate of incorporation, MoA, AoA<\/li>\n<li>Share capital structure and shareholder agreements<\/li>\n<li>Board and shareholder meeting minutes<\/li>\n<li>Details of group entities and subsidiaries<\/li>\n<li>Director and KMP information<\/li>\n<\/ul>\n<\/li>\n<li><strong>Material Contracts<\/strong>\n<ul>\n<li>Customer and supplier contracts<\/li>\n<li>Loan and credit agreements<\/li>\n<li>Vendor and distribution contracts<\/li>\n<li>Non-compete or exclusivity clauses<\/li>\n<li>Change in control provisions<\/li>\n<\/ul>\n<\/li>\n<li><strong>Litigation &amp; Disputes<\/strong>\n<ul>\n<li>Ongoing or potential litigation<\/li>\n<li>Court or tribunal orders<\/li>\n<li>Arbitration or regulatory disputes<\/li>\n<li>Tax disputes and notices<\/li>\n<li>Labour\/employment-related complaints<\/li>\n<\/ul>\n<\/li>\n<li><strong>Regulatory Compliance<\/strong>\n<ul>\n<li>Licenses, registrations, and permits<\/li>\n<li>SEBI, FEMA, RBI, GST, and industry-specific laws<\/li>\n<li>Environment, health, and safety (EHS) compliance<\/li>\n<li>Non-compliance penalties and rectification status<\/li>\n<\/ul>\n<\/li>\n<li><strong>Employment &amp; Labor Law<\/strong>\n<ul>\n<li>Employment agreements<\/li>\n<li>Salary, benefits, and bonuses<\/li>\n<li>Trade union issues<\/li>\n<li>Grievance redressal mechanisms<\/li>\n<li>Compliance with labour codes (e.g., gratuity, PF, ESI)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Intellectual Property (IP)<\/strong>\n<ul>\n<li>Trademarks, copyrights, patents\u2014registered and pending<\/li>\n<li>IP ownership and usage rights<\/li>\n<li>Infringement claims or disputes<\/li>\n<li>Software licensing agreements<\/li>\n<li>Technology transfer contracts<\/li>\n<\/ul>\n<\/li>\n<li><strong>Real Estate &amp; Assets<\/strong>\n<ul>\n<li>Title deeds or lease documents<\/li>\n<li>Encumbrances, mortgages, or liens<\/li>\n<li>Land use approvals and zoning permits<\/li>\n<li>Disputes over ownership or tenancy<\/li>\n<\/ul>\n<\/li>\n<li><strong>Taxation &amp; Financial Liabilities<\/strong>\n<ul>\n<li>Past tax filings and assessments<\/li>\n<li>GST, TDS, and income tax compliance<\/li>\n<li>Pending tax appeals<\/li>\n<li>Indirect tax liabilities<\/li>\n<li>Transfer pricing documentation<\/li>\n<\/ul>\n<\/li>\n<li><strong>Information Technology &amp; Data Privacy<\/strong>\n<ul>\n<li>IT systems and data security<\/li>\n<li>GDPR or Indian DPDP Act compliance<\/li>\n<li>Cybersecurity insurance coverage<\/li>\n<li>Data breach history and reporting<\/li>\n<\/ul>\n<\/li>\n<li><strong>Environmental and Social Governance (ESG)<\/strong>\n<ul>\n<li>Environmental impact assessments (EIAs)<\/li>\n<li>Pollution control clearances<\/li>\n<li>CSR policies and spending<\/li>\n<li>ESG disclosures and ratings<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/section>\n<section aria-labelledby=\"key-docs\">\n<h2 id=\"key-docs\"><span class=\"ez-toc-section\" id=\"Key_Documents_Reviewed_During_Legal_Due_Diligence\"><\/span>Key Documents Reviewed During Legal Due Diligence<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>A due diligence team typically requests access to a data room (physical or virtual) containing:<\/b><\/p>\n<ul>\n<li>Certificate of Incorporation<\/li>\n<li>MoA, AoA, and amendments<\/li>\n<li>Shareholder agreements<\/li>\n<li>Statutory registers (members, directors, charges, etc.)<\/li>\n<li>Loan and security documents<\/li>\n<li>Intellectual property registrations<\/li>\n<li>Labor law filings (PF, ESI, Bonus)<\/li>\n<li>GST returns and tax filings<\/li>\n<li>Ongoing litigation documents<\/li>\n<li>Environmental clearances<\/li>\n<li>Regulatory filings (RBI, SEBI, ROC, etc.)<\/li>\n<\/ul>\n<\/section>\n<section aria-labelledby=\"red-flags\">\n<h2 id=\"red-flags\"><span class=\"ez-toc-section\" id=\"Common_Legal_Red_Flags_in_M_A\"><\/span>Common Legal Red Flags in M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Legal due diligence helps identify critical red flags that may influence the buyer\u2019s decision:<\/b><\/p>\n<table class=\"red-flag-table\" aria-label=\"Common Legal Red Flags\">\n<thead>\n<tr>\n<th>Red Flag<\/th>\n<th>Risk<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ongoing litigation<\/td>\n<td>Financial and reputational impact<\/td>\n<\/tr>\n<tr>\n<td>Non-compliance with SEBI\/FEMA<\/td>\n<td>Regulatory penalties or deal blockage<\/td>\n<\/tr>\n<tr>\n<td>Defective IP ownership<\/td>\n<td>Loss of competitive advantage<\/td>\n<\/tr>\n<tr>\n<td>Undisclosed liabilities<\/td>\n<td>Future cash flow drain<\/td>\n<\/tr>\n<tr>\n<td>Restrictive covenants in contracts<\/td>\n<td>Operational limitations<\/td>\n<\/tr>\n<tr>\n<td>Environmental violations<\/td>\n<td>Government fines, plant shutdowns<\/td>\n<\/tr>\n<tr>\n<td>Encumbered assets<\/td>\n<td>Asset value dilution<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section aria-labelledby=\"who-conducts\">\n<h2 id=\"who-conducts\"><span class=\"ez-toc-section\" id=\"Who_Conducts_Legal_Due_Diligence\"><\/span>Who Conducts Legal Due Diligence?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Legal due diligence is usually conducted by:<\/b><\/p>\n<ul>\n<li>External law firms specializing in <a href=\"https:\/\/www.legalservicesindia.com\/article\/1569\/Mergers-and-Acquisitions.html\" target=\"_blank\" rel=\"noopener\">M&amp;A<\/a> or corporate law<\/li>\n<li>In-house legal teams (for buyers with legal capacity)<\/li>\n<li>Occasionally, third-party due diligence consultants<\/li>\n<\/ul>\n<p><b>The buyer\u2019s legal counsel prepares a Due Diligence Report which includes:<\/b><\/p>\n<ul>\n<li>Executive summary<\/li>\n<li>List of red flags<\/li>\n<li>Mitigation strategies<\/li>\n<li>Open issues<\/li>\n<li>Recommendations for deal structuring or contract clauses<\/li>\n<\/ul>\n<\/section>\n<section aria-labelledby=\"asset-vs-share\">\n<h2 id=\"asset-vs-share\"><span class=\"ez-toc-section\" id=\"Legal_Due_Diligence_in_Asset_Purchase_vs_Share_Purchase\"><\/span>Legal Due Diligence in Asset Purchase vs. Share Purchase<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table aria-label=\"Share vs Asset Purchase Comparison\">\n<thead>\n<tr>\n<th>Criteria<\/th>\n<th>Share Purchase<\/th>\n<th>Asset Purchase<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Legal Entity<\/td>\n<td>Remains same<\/td>\n<td>May require new entity<\/td>\n<\/tr>\n<tr>\n<td>Liabilities<\/td>\n<td>Buyer assumes all<\/td>\n<td>Only selected ones<\/td>\n<\/tr>\n<tr>\n<td>Approvals<\/td>\n<td>Shareholder &amp; regulatory<\/td>\n<td>Asset transfer specific<\/td>\n<\/tr>\n<tr>\n<td>Contracts<\/td>\n<td>Automatic transfer (usually)<\/td>\n<td>Need novation\/assignment<\/td>\n<\/tr>\n<tr>\n<td>Complexity<\/td>\n<td>Relatively lower<\/td>\n<td>Higher compliance\/documentation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section aria-labelledby=\"best-practices\">\n<h2 id=\"best-practices\"><span class=\"ez-toc-section\" id=\"Best_Practices_for_Conducting_Legal_Due_Diligence\"><\/span>Best Practices for Conducting Legal Due Diligence<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>To ensure a successful and efficient legal due diligence process, follow these best practices:<\/b><\/p>\n<ul>\n<li>Start Early: Begin due diligence immediately after signing the Letter of Intent (LoI).<\/li>\n<li>Use a Customized Checklist: Tailored to the industry (e.g., pharma, fintech, manufacturing).<\/li>\n<li>Confidentiality Agreements: Always execute NDAs before accessing sensitive documents.<\/li>\n<li>Digital Data Rooms: Use secure cloud platforms for faster access and collaboration.<\/li>\n<li>Engage Specialists: In areas like IP, labor law, or environmental law if needed.<\/li>\n<li>Integration with Financial &amp; Tax DD: Ensure overlap is avoided and risks are addressed holistically.<\/li>\n<li>Regular Updates: Flag critical issues early to help structure the SPA (Share Purchase Agreement).<\/li>\n<li>Focus on Materiality: Don&#8217;t get lost in minor issues\u2014prioritize deal-impacting risks.<\/li>\n<li>Post-DD Action Plan: Plan for risk mitigation, compliance rectification, and employee retention.<\/li>\n<\/ul>\n<\/section>\n<section aria-labelledby=\"sample-checklist\">\n<h2 id=\"sample-checklist\"><span class=\"ez-toc-section\" id=\"Sample_Legal_Due_Diligence_Checklist_Snapshot\"><\/span>Sample Legal Due Diligence Checklist (Snapshot)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"small\"><b>A condensed snapshot of key areas and documents to review:<\/b><\/p>\n<table aria-label=\"Sample Checklist\">\n<thead>\n<tr>\n<th>Area<\/th>\n<th>Documents to Review<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Corporate<\/td>\n<td>MoA, AoA, ROC filings, shareholding pattern<\/td>\n<\/tr>\n<tr>\n<td>Contracts<\/td>\n<td>Key customer\/vendor contracts, termination clauses<\/td>\n<\/tr>\n<tr>\n<td>IP<\/td>\n<td>Trademark\/patent certificates, IP assignment docs<\/td>\n<\/tr>\n<tr>\n<td>Employment<\/td>\n<td>Employee contracts, HR policies, bonus schemes<\/td>\n<\/tr>\n<tr>\n<td>Litigation<\/td>\n<td>List of pending litigation, orders, judgments<\/td>\n<\/tr>\n<tr>\n<td>Regulatory<\/td>\n<td>SEBI filings, RBI\/FEMA compliance documents<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section aria-labelledby=\"conclusion\">\n<h2 id=\"conclusion\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Legal due diligence is an indispensable part of the M&amp;A process. It protects the buyer from unpleasant surprises, ensures the deal aligns with legal requirements, and ultimately supports informed decision-making. Whether you\u2019re acquiring a small startup or a listed company, robust legal due diligence helps in mitigating legal risks, maximizing value, and ensuring long-term success.<\/p>\n<p>Investing in experienced legal advisors, following a structured process, and integrating legal insights into your deal negotiations can make all the difference in a smooth and compliant acquisition.<\/p>\n<\/section>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Mergers and acquisitions (M&amp;A) are transformative business transactions that can significantly reshape companies, unlock new markets, and increase shareholder value. However, behind every successful M&amp;A deal lies a rigorous process of due diligence\u2014and among its most critical components is legal due diligence. Legal due diligence serves as the buyer\u2019s legal microscope, scanning for potential liabilities,<\/p>\n","protected":false},"author":101,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[20],"tags":[842,28],"class_list":{"0":"post-7388","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-company-law","7":"tag-corporate-law","8":"tag-top-news"},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/7388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/users\/101"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/comments?post=7388"}],"version-history":[{"count":0,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/7388\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/media?parent=7388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/categories?post=7388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/tags?post=7388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}