Ans. Category B offences are non-technical offences attributed to an act of commission.
Category B Offences -
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Section
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Description
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276
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Failure to comply with the provision of sub-sections (1) and (3) of Section 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].
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276A
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Failure to comply with the provision of sub-sections (1) and (3) of Section 178
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276C(1)
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Wilful attempt to evade tax etc.
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276C(2)
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Wilful attempt to evade payment of taxes etc.
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276D
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Failure to produce accounts and documents
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277
|
False statement in verification etc. with reference to Category 'B' offences
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277A
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Falsification of books of account or documents etc.
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278
|
Abetment of false return etc. with reference to Category 'B' offences
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9911796707
