What are the Category A offences?

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..... ment, 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) Wil .....

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