Ans. Category B offences are non-technical offences attributed to an act of commission.
Category B Offences -
|
Section
|
Description
|
|
276
|
Fraudulent removal, concealment, transfer or delivery of property to prevent tax recovery
|
|
276A
|
Failure to comply with the provision of sub-sections (1) and (3) of Sections 178 [The Finance Act 2023 has inserted a sunset date that no fresh prosecution proceedings shall be initiated under this provision on or after 01-04-2023].
|
|
276C(1)
|
Wilful attempt to evade tax etc.
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276C(2)
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Wilful attempt to evade payment of taxes etc.
|
|
276D
|
Failure to produce accounts and documents
|
|
277
|
False statement in verification etc. with reference to Category 'B' offences
|
|
277A
|
Falsification of books of account or documents etc.
|
|
278
|
Abetment of false return etc. with reference to Category 'B' offences
|
