What are the Category B Offences?

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..... 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].​ 276A Failure to comply with the provision of sub-sections (1) and (3) of Section 178 ​ 276C(1) .....

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