Category B offences in income tax defined as non technical acts like concealment, false statements and falsification. The document defines Category B offences under income tax as non-technical acts of commission including fraudulent removal or concealment of property to defeat tax recovery, wilful attempts to evade tax or tax payment, failure to produce accounts and documents, false statements in verification, falsification of books or documents, and abetment of false returns; it also notes that the Finance Act 2023 imposes a sunset limitation preventing initiation of fresh prosecutions under one provision on or after the specified date.