Category A offences: technical omissions subject to compounding, covering failures to remit withheld or collected tax and to file returns. Category A offences are technical omissions eligible for compounding, comprising failures to remit tax deducted or collected at source, failures to furnish returns (including in block-assessment/search contexts), and false statements or abetment connected to those omissions.
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Provisions expressly mentioned in the judgment/order text.
Category A offences: technical omissions subject to compounding, covering failures to remit withheld or collected tax and to file returns.
Category A offences are technical omissions eligible for compounding, comprising failures to remit tax deducted or collected at source, failures to furnish returns (including in block-assessment/search contexts), and false statements or abetment connected to those omissions.
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