<s>[INST] What are the Category A offences? [/INST] ​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.
276C(2)	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​ </s>